Mazars in Thailand technical update - February 2021
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Mazars Thailand technical update - February 2021
Mazars in Thailand’s Technical Update - February 2021 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, Accounting, IFRS, writing off bad debts, transfer pricing disclosure, VAT on e-services, International Procurement Office, business combinations under common control, IASB, IPTF
5 March 2021
Tax
- Amendment of debt thresholds for writing off bad debts
- Requirement for electronic filing of the transfer pricing disclosure form
- VAT imposed on e-services
Legal
- Reinstatement of International Procurement Office and new investment projects for the care of the elderly and clinical research business activities
- Year-ended 31 December 2020 filing deadlines reminder
Accounting
- Accounting for a prepayment in foreign currency
IFRS
- 2021 – the year ahead
- Supplementary IASB meeting on COVID-19-related rent concessions
- Publication of an exposure draft on accounting for regulatory assets and liabilities
- Educational material on going concern and disclosures
- IPTF publishes document for discussion on hyperinflationary economies
- Discussion Paper on Business Combinations under Common Control
