Mazars in Thailand technical update – April 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
