Mazars in Thailand technical update – February 2023

Mazars in Thailand’s Technical Update - February 2023 contains a number of interesting articles on Accounting, Tax, Legal, IFRS and Sustainability that will be important to your business.

Keywords: Mazars, Thailand, Accounting, Tax, Legal, IFRS, Sustainability, IASB, ISSB, VAT

1 March 2023

Tax

  • Foreign actors granted exemption from personal income tax for five years
  • Payment of stamp duty for electronic instruments
  • Extended deadlines for e-filing

Legal

  • Changes in the law regarding business combinations

Accounting

  • Research and development of software and website costs

IFRS

  • Redeliberations continue on Primary Financial Statements project
  • OECD Pillar Two: IASB publishes proposed amendments to IAS 12

Sustainability

  • ISSB continues discussions on draft IFRS Sustainability Standards

Document

Technical-update-February-2023.pdf
Technical-update-February-2023.pdf