Win Thin Academy
📢 "Workshop for deferred tax calculation in compliance with Myanmar Tax Law and IFRS" 📢
🎯 ျမန္မာႏိုင္ငံမွာ 2022-2023 ကစျပီး IAS/ IFRS မ်ားနဲ ့ မျဖစ္မေန လိုက္နာရလ်င္ IAS-12 မွာပါတဲ့ Deferred Tax ဆိုတာလည္း ကြ်န္ေတာ္တို ့ ဘ႑ာေရးရွင္းတမ္းမ်ားမွာ မျဖစ္မေန ထည့္သြင္းတြက္ခ်က္ စာရင္းသြင္းရေတာ့မွာျဖစ္ပါတယ္။ ဒါ့အျပင္ ွSAS Tax Return Form မ်ားမွာလည္း Deferred tax နဲ ့ပတ္သက္ျပီး တြက္ခ်က္ထည့္သြင္း Return တင္ရမည္ ျဖစ္ေသာေၾကာင့္ ကြ်န္ေတာ္တို ့Professional Accountants ေတြ Auditor ေတြ မျဖစ္မေန သိသင့္တဲ့ သိရေတာ့မဲ့ Portion တစ္ခု ျဖစ္လာပါေတာ့တယ္။
🎯 ပံုမွန္အားျဖင့္ Deferred Tax ဆိုတာကို Balance Sheet Approach နဲ ့ Income Statement Approach ႏွစ္မ်ိဳးလံုးနဲ ့တြက္ခ်က္ႏိုင္ျပီး Accounting ဘက္က IFRS အေပၚအေျခခံထားေသာ Tax နဲ ့ Tax Office ဘက္က Tax Rules and Regulation အေပၚအေျခခံထားေသာ Tax ကြာဟသြားလို့့ လိုက္ညွိတဲ့ Adjustments အေနနဲ ့ Deferred Tax ဟူျပီး Deferred Tax Asset သို ့ Deferred Tax Liabilitiy အျဖစ္ စာရင္းညွိႏွိဳင္းေရးသြင္းရျခင္း ျဖစ္ပါသည္။
🎯 ဒါဆိုရင္ Deferred Tax ဆိုတာကို ျပည့္ျပည့္စံုစံု မွန္မွန္ကန္ကန္ စာရင္းသြင္းႏိုင္ဖို ့ Accounting Standard (IFRS) မ်ားကို လိုက္နာဖို ့လိုသလို Income Tax Law, rules and regulation စသည္မ်ားကိုလည္း ေသခ်ာစြာ နားလည္မွဳ မွန္ကန္ရန္ လိုအပ္လာပါသည္။
🎯 ဒါေၾကာင့္ ျမန္မာျပည္ Tax Rule and Regulation အရ IFRS နဲ ့ ကြဲျပားသြားႏုိင္တဲ့ Areas မ်ားကို ေသခ်ာစြာ High Light လုပ္ျပီး ျဖစ္ႏိုင္ေခ်ရွိေသာ Deferred Tax Adjustments (Assets/ Liabilities) မ်ားကို တြက္ပံု တြက္နည္း Template မ်ားျဖင့္ ရွင္းလင္းတင္ျပေပးမည့္ Workshop ကို ကြ်န္ေတာ္တို ့ Win Thin Academy မွာ ဖြင့္လွစ္ေပးေတာ့မည္ ျဖစ္ပါတယ္ ခင္ဗ်ာ။ ဆိုင္ရာ Tax Experts မ်ားကိုလည္း ဖိတ္ၾကားထားတာေၾကာင့္ Accounting ဘက္ IFRS အျမင္နဲ ့ Tax ဘက္ အျမင္တို ့ကိုပါ စံုလင္စြာ နားလည္ႏိုင္မည့္ Workshop ျဖစ္ပါတယ္ ခင္ဗ်ာ။
Workshop Outlines
► Concept of deferred taxes
► Differences between financial and taxable income
► Permanent and temporary differences
► Tax base of asset/liability
► Concept of deferred tax asset and deferred tax liability
► Basic examples which result in deferred tax liabilities
► Taxable temporary differences
► The rule of deferred tax liabilities recognition
► Cases when deferred tax liability is not recognized
► Recognition of deferred tax assets
► Basic examples which result in deferred tax assets
► Deductible temporary differences
► The rule of deferred tax assets recognition
► Exceptions to the recognition of a deferred tax asset
► Necessary condition for the recognition of a deferred tax asset
► Cases when deferred tax asset could not be recognized
► Deferred tax measurement
► Measurement of current tax liabilities
► Measurement of deferred tax assets and liabilities
► Changes in tax rates
► Recognition of deferred tax in profit or loss
► Recognition of deferred tax either in other comprehensive income
► Presentation and disclosure
► Practical cases of deferred tax computation
⛳️ Name “ Calculating Deferred Tax in compliance with Myanmar Income Tax Law and IFRS “
🎙 Speaker and Tax Expert: U Moe Kyaw, Daw Su Su Tin , Daw Thaung Mya Wai
🎙 Facilitator: U Aung Phyo Myat
⏰ Time: 8:30 AM to 5:30 PM
⏰ Date: 31 March 2019 (Sunday)
🏬 Venue: Win Thin & Associates (New Office)
🏬 Address: No; EFG, 7 Floor, Naing Group Sule Tower II, Corner of Anawrahtar Road and Sule Pagoda Road,Kyauktada Township, Yangon
☎️ Phone 09 444809689/ 09 696655632
📧 Email winthin.academy@gmail.com
Fees MMK 60,000
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