Mazars in Thailand technical update – September 2021

Mazars in Thailand’s Technical Update 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, VAT, e-service, antigen test kits, digital visa, IFRS 9, IPTF, IASB

6 October 2021

Tax

  •  Extension of the VAT filing deadline for e-service businesses
  • Additional tax deduction for the purchase of antigen test kits
  • New application form for applying to be classified as a good or registered exporter

Legal

  • New e-visa service with digital visa
  • Proposal of draft new ministerial regulation on workplace safety standards

Accounting

  • Dividends in foreign currency

IFRS

  • IASB work plan updated
  • Redeliberations continue on Primary Financial Statements project
  • PiR of IFRS 9: Board clarifies scope of next phase
  • IPTF publishes document for discussion on hyperinflationary economies

Document

Mazars in Thailand technical update – September 2021
Mazars in Thailand technical update – September 2021