お客様 各位 平素より大変お世話になっております。昨日お送りしましたメ

お客様 各位

平素より大変お世話になっております。
昨日お送りしましたメールにつきまして下記の通り一部補足申し上げます。

1) の税制改正については、駐在員事務所も申請の対象となります。

3) の退職給付引当金ですが、退職給与規程が無くとも、タイ労働法に基づく法定退職金については、自己都合退職以外の場合（定年退職や退職勧告による退職等）には退職金を支払う必要があると解されておりますため、従いまして退職給付引当金の算定のベースは、この法定退職金（以下に記載）がベースとなります。

勤続年数 支給額
120日以上~1年未満 30日分の給与
1年以上~3年未満 90日分の給与
3年以上~6年未満 180日分の給与
6年以上~10年未満 240日分の給与
10年以上 300日分の給与

以上、どうぞ宜しくお願い申し上げます。

小松 英生
秋吉 仰亮
_____________________________________________

ASAHI Networks (Thailand) Co., Ltd.
Room No. 2004, 20th Floor, 287 Liberty Square Building
Silom Road, Silom, Bangrak, Bangkok 10500, Thailand
Tel: [phone]
________________________________________
This email and any attachments are confidential and intended solely for the addressee and may also be privileged or exempt from disclosure under applicable law. If you are not the addressee, or have received this email in error, please notify the sender immediately, delete it from your system and do not copy, disclose or otherwise act upon any part of this email or its attachments. Any opinion or other information in this email or its attachments that does not relate to the business of the Asahi Tax Corporation Group is personal to the sender and is not given or endorsed by the Asahi Tax Corporation Group.
________________________________________
From: Kosuke AKIYOSHI [mailto:[e-mail]]
Sent: 12 January 2016 18:20
To: kouske AKIYOSHI
Cc: 'Hideki KOMATSU' ; 'Jan'
Subject: 重要：制度改正のご案内
Importance: High

お客様 各位

本年もどうぞ宜しくお願い申し上げます。
2016年からの重要な改正を2点と、貴新事業年度から考慮すべき会計制度についてご案内致します。

1） 税法改正（単一帳簿であることについての登録申請）について

すでに新聞等でご存じのことと存じますが、この1月1日付の勅令（Royal Degree595）にて、中小企業が単一帳簿であることの宣誓の登録を申請することで、過年度の税務調査免除や法人税率軽減の税務恩典を享受することができることになりました。
説明は添付のPDF資料を御覧くださいませ。

2） 監査済み財務諸表の、商務省へのWEB提出について

商務省（事業開発局）へ、2016年1月以降監査済み財務諸表を提出するすべての会社は、紙による提出ではなく、商務省のWEBからの提出が求められることになりました。背景は、これまでの商務省役人によるデータ登録作業を会社に負担させるものです。
事前にWEBサイトから、会社IDとPass Wordを申請取得し、添付のエクセルの資料に記入したうえでWEBサイトにアップロードする作業が必要となります。

当該資料にはCPD（会社経理責任者）の名称を記載する関係上、弊社マネージャーが経理責任者となっている場合は弊社にて資料を作成、または貴社が作成したものをレヴューすることのお願いをしたく存じます。
その場合、作業負担がありますことから、大変申し訳ございませんが、以下の報酬をお願いしたく存じます。
① 作成の場合：3,000バーツ
② レヴューの場合：2,000バーツ

詳しくは、IDの取得方法から貴社タイ人のご担当者様に連絡致しますので、何卒ご理解の程どうぞ宜しくお願い申し上げます。

3） 退職給付引当金について

中小企業のためのタイ会計基準では、実務的に、会社が退職年齢を定めている場合には退職給付引当金（将来発生するであろう退職金の期末現在価値を費用として引き当てるもの。ただし税務上は損金不算入）を費用として毎期計上する必要がございます。

一方で、退職年齢を定めていない場合、今までは監査人である公認会計士は重要性の観点からそれほど着目しませんでしたが、今後は着目されるものと考えております。その場合、社会保険の加入限度年齢である60歳を退職年齢とみなして、算定を要求されると考えます。

期末の会計を締めた後、監査が入って当該事項で数値が大きく変更することとなれば、ご本社への報告にも影響が出てきますので、早めの対応を検討すべきと考えます。
簡単な説明資料をPDFで作成しておりますので、これも添付を御覧くださいませ。

以上、メールにて失礼しましたが、個別の説明が必要な場合はお知らせくださいませ。

どうぞ宜しくお願い申し上げます。

小松 英生
秋吉 仰亮

ผลลัพธ์ (อังกฤษ) 1:

Dear valued customers, Patronage has become very indebted.Please email I received yesterday following some would like to supplement. 1) of the tax reform will be eligible for application for representative office. 3) of because we understood and need for statutory retirement Thailand labor law is the provision for retirement benefits severance pay regulations without, at least, if not for self benefit retirement (retired, retirement through retirement Advisory, etc.) in severance pay, therefore, base for the calculation of retirement benefits is based on this statutory severance pay (listed below). Seniority years amount120 days or more-less than 1 year 30 days of salary.More than a year-less than three years 90 days of salary.Over 3 years-6 years less than 180 days of salary.More than six years-less than 10 years 240 days of salary.More than 10 years 300 days of salary. More, please ask. Komatsu HideoAkiyoshi Yang Zhao Liang_____________________________________________ ASAHI Networks (Thailand) Co., Ltd.Room No. 2004, 20th Floor, 287 Liberty Square BuildingSilom Road, Silom, Bangrak, Bangkok 10500, ThailandTel: [phone]________________________________________This email and any attachments are confidential and intended solely for the addressee and may also be privileged or exempt from disclosure under applicable law. If you are not the addressee, or have received this email in error, please notify the sender immediately and delete it from your system and do not copy, disclose or otherwise act upon any part of this email or its attachments. Any opinion or other information in this email or its attachments that does not relate to the business of the Asahi Tax Corporation Group is personal to the sender and is not given or endorsed by the Asahi Tax Corporation Group.________________________________________From: Kosuke AKIYOSHI [mailto:[e-mail]] Sent: 12 January 2016 18:20To: kouske AKIYOSHI Cc: 'Hideki KOMATSU' ; 'Jan'Subject: important: System revision GuideImportance: High Dear valued customers, This year please ask.We will show the accounting system should be considered from two points and a new fiscal year, a significant revision from 2016. 1) about the tax law amendment (application for registration of that single book) Now you can reap the tax benefits of tax research exemption in prior years and reduce the corporate tax rate by applying for registration of that single book is small in the Decree 1/1 dated (Royal Degree595) would already know that newspapers and other sworn.Description please refer to the attached PDF document. 2) for submission to the audited financial statements of the Department of Commerce WEB All companies submitting to the Department of Commerce (Bureau of business development) 1/2016 audited financial statements are filed by paper, not now require a filing from the Department of Commerce's WEB. Background is a company pay to data registered by the Commerce Ministry officials so far.Work in helping you fill out the attached Excel document in advance from the WEB site, get application company ID and Pass Word and uploading to the WEB site becomes necessary. I want to ask if our Manager and Finance Chief on the said article in CPD (company accountant) name, we created the article or created by your review.In this case, we are very sorry that may work, but less reward we ask we.(1) population: 3000 THB(2) if the review: 2000 THB So, how to get ID for more information contact contact person of your Thailand will appreciate for your understanding please thank. 3) reserve for retirement benefits Retirement in Thailand accounting for the small business, practical, company retirement age may (future would arise what retirement at end of current value winning ticket as a cost. However the tax exclusion) you will need income year. On the other hand, does not focus on so much from the point of view of the importance of CPA Auditor that until now if you do not set the retirement age, but we focus on what we believe. I think in that case regarding the retirement age and a 60-year-old entry limit age of social insurance, required the calculation. I think it will gradually affect reports to your head and then tighten the fiscal year-end audit the numbers will change in such matters, so should consider early response.We create a simple explanatory article in PDF format, so this also please see the attachment. Or, if you need a description of the individual by email I'm sorry, but please let us know. Thank you please. Komatsu HideoAkiyoshi Yang Zhao Liang

ผลลัพธ์ (อังกฤษ) 2:

Dear customers we have become very indebted than patronage. With regard to e-mail that has been sent yesterday we would like supplementary part as follows. For tax reform of 1), representative office will also be subject to the application. 3) This is the retirement benefits of, but even without retirement salary regulations, the statutory severance pay based on the Thai labor law, to pay the severance pay in the case of non-voluntary retirement (retirement due to retirement and retirement advice, etc.) You need we have been understood that there is, the base of the calculation of retirement benefits is obeyed, the legal retirement allowance (described below) will be the base. Length of service payments 120 days or more to a year less than 30 days worth of salary for more than one year to three years less than 90 days worth of salary three years or more to 6 180 days of salary less than the year 240 days less than six years to ten years salary of more than 10 years 300 days salary of more than, thank you best regards. Komatsu Hideo Akiyoshi OsshaAkira _____________________________________________ ASAHI Networks (Thailand) Co., Ltd. Room No. 2004, 20th Floor, 287 Liberty Square Building Silom Road, Silom, Bangrak, Bangkok 10500, Thailand Tel: + 66-2-631-2121 ________________________________________ This email and any attachments are confidential and intended solely for the addressee and may also be privileged or exempt from disclosure under applicable law. If you are not the addressee, or have received this email in error, please notify the sender immediately, delete it from your system and do not copy, disclose or otherwise act upon any part of this email or its attachments. Any opinion or other information in this email or its attachments that does not relate to the business of the Asahi Tax Corporation Group is personal to the sender and IS not Given or endorsed by the Asahi Tax Corporation Group. ________________________________________ From: Kosuke AKIYOSHI [mailto: K-akiyoshiattoasahinetworks.Com] Sent: 12 January 2016 twenty past six p.m. To: Kouske AKIYOSHI































Cc: 'Hideki KOMATSU' ; 'Jan'
Subject: Important: system revision of guidance
Importance: High Dear Customer thank you this year also best regards. And critical revision two points from 2016, will guide the accounting system to be considered from Takashi new fiscal year. 1) registration application for it is a tax law revision (single book) For You already proposed that thing you know in the newspaper, etc., at the edict of this January with 1st (Royal Degree595), small and medium-sized enterprises is a single book it is it is possible to apply for registration of the oath of thing, now that it is possible to enjoy the tax benefits of prior years' tax audit exemption and corporate tax rates reduced. Description Please refer to the attached PDF document. 2) of the audited financial statements, for the WEB submission to the Department of Commerce to the Department of Commerce (Business Development Agency), all of the company to submit in January 2016 after audited financial statements, not the submission paper, the Department of Commerce submitted from the WEB is I now be asked. Background is intended to bear the data registration work to the company by the previous Department of Commerce officials. From pre-WEB site, the applicant acquired the company ID and Pass Word, will require work to be uploaded to the WEB site did on fill in the attached Excel document. On the relationship to describe the name of the literature regarding CPD (company accounting officer), to create a document at our company if our manager is the accounting officer, or ask for it to Revue what your company has created it is proposed to want to. In that case, from the fact that there is a work burden, I am sorry, it is proposed want to ask the following remuneration. ① In the case of creating: 3,000 baht ② case Revue: 2,000 baht For more information, we will contact you in your Thai person in charge from the method of acquiring the ID so, Thank you very much kindly for your understanding. 3) retirement benefits in Thailand accounting standards for small and medium-sized enterprises, practical, the company is a year-end present value of retirement benefits that would occur retirement benefits (the future in case that defines the retirement age those set aside as an expense. However for tax purposes must be there record each period the non-deductible) as an expense. On the other hand, if you have not set a retirement age, until now it is the auditor certified public accountant but did not so much attention from the point of view of importance, we believe that is focused in the future. In that case, the 60-year-old is a subscription limit age of social insurance is regarded as retirement age, and we believe that is required to calculate. After tightening the accounting year-end and, if it assumed that contains the audit is to be the number is changed significantly in the matter, because it comes out also affect the report to your headquarters, and we believe that should be considered an early correspondence. A brief explanatory material, so we have created in the PDF, which is also Please see the attached. Although we're sorry by e-mail, if a separate description is required please let us know. Thank you very much. Komatsu Hideo Akiyoshi OsshaAkira