Dear Khun Kanokorn,
As per K.Panisara’s recommend, please kindly ask for advice from PWC tax & legal team for the below issue.
Auditor required Koyo to add back depreciation for leasehold improvement. The reason is because Koyo calculate depreciation of leasehold improvement (renovation office and company sign) at 20% but auditor adjust to 5% per year which is the same rate of depreciation for building. We understand that KSC occupies only a space not the whole building, the depreciation should be the same as furniture and equipment.