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May 5, 2022
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Mazars in Thailand Technical Update – April 2022

Mazars in Thailand’s Technical Update – April 2022 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, Sustainability, COVID-19, Social Security Fund, Transfer Pricing, DBD, BOI, IFRS IC, IPTF, ISSB

3 May 2022

Tax

  • Additional deduction for the purchase of biodegradable plastic products
  • Additional deduction for the purchase of COVID-19 antigen self-test kits
  • Reduction in Social Security Fund contributions
  • Update on the transfer-pricing disclosure form

Legal

  • Changing company information through the DBD e-filing system
  • BOI to provide incentives to certain start-ups
  • BOI policy to provide incentives to businesses reducing greenhouse gas emissions

Accounting

  • Accounting for earnings per share

IFRS

  • New Chair for IFRS IC
  • IFRS IC publishes final agenda decision on TLTRO III programme
  • Redeliberations continue on Primary Financial Statements project
  • IPTF adds Turkey to list of hyperinflationary economies
  • Publication of IFRS Accounting Taxonomy 2022
  • Focus on some accounting consequences of the war in Ukraine and the sanctions against Russia

Sustainability

  • Sustainability reporting: EFRAG and ISSB finalise governance structures, and first public consultations are launched
  • Two new reports published by Platform on Sustainable Finance
 
Please click HERE to view Mazars TU- April Update 2022
Mazars in Thailand
Mazars is a leading international audit, tax and advisory firm. Operating as a united partnership, we work as one integrated team, leveraging expertise, scale and cultural understanding to deliver exceptional and tailored services in audit and accounting, as well as tax, financial advisory, consulting and legal services*.
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