Mazars in Thailand technical update – September 2022
InsightsOur publicationsForvis Mazars in Thailand technical update
Mazars 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