Mazars in Thailand technical update - September 2020
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Mazars Thailand technical update - September 2020
Mazars in Thailand’s Technical Update - September 2020 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Accounting, Tax, Legal, IFRS, Transfer pricing, BOI, IASB
9 October 2020
Tax
- Copies of corporate documents no longer required
- Ministerial Regulations on transfer pricing
- Reduction of the fine for filing the transfer-pricing disclosure form late
Legal
- Extending the BOI annual report submission deadline
Accounting
- Sales with a right of return
IFRS
- IASB defers effective date of amendments to IAS 1 on classification of liabilities as current or non-current
- IASB work plan updated
- Exposure draft on presentation of financial statements: comment deadline coming up soon!
- IASB publishes revised versions of Due Process Handbook and IFRS Foundation Constitution
