Mazars in Thailand technical update – September 2022

Mazars in Thailand’s Technical Update - September 2022 contains a number of interesting articles on Tax, Legal, Audit, Accounting, IFRS and Sustainability that will be important to your business.

Keywords: Mazars, Thailand, Tax, Legal, Accounting, Sustainability, IFRS, Revenue Department, SMEs, COVID-19, IFRS IC, ISSB

3 October 2022

Tax

  • Income tax exemption for gains from disposal of shares in companies in targeted industries
  • Filing past due tax returns through the Revenue Department’s e-filing system

Legal

  • Overtime work

Accounting

  • Recognizing a government subsidy to SMEs for COVID-19

IFRS

  • IFRS IC agenda decision on negative low emission vehicle credits
  • IFRS IC agenda decision on transfer of insurance coverage under a group of annuity contracts
  • IFRS IC agenda decision on SPACs: classification of public shares as financial liabilities or equity
  • Redeliberations continue on Primary Financial Statements project
  • IASB publishes work plan priorities for 2022-2026
  • New appointment to IFRS Interpretations Committee

Sustainability

  • ISSB reaches full complement of members
  • Update on Sustainability – September 2022

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Mazars in Thailand technical update - September 2022

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Chalermpon Tanopajai
Chalermpon Tanopajai Director - Legal Practice WP&VISA Bangkok

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