Mazars in Thailand technical update – March 2022
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Mazars in Thailand technical update – March 2022
Mazars in Thailand’s Technical Update - March 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, VAT, Personal income tax, Cryptocurrencies, Copyright Act, PPA, ASAF, ISSB
1 April 2022
Tax
- VAT and personal income tax exemption for trading cryptocurrencies or digital tokens
- Extension of deadline for filing transfer-pricing disclosure form for 2020
Legal
- Amendment of the Copyright Act
Accounting
- How to recognize and apply a purchase price allocation
IFRS
- PiR of IFRS 10, 11 and 12 now complete
- Redeliberations continue on Primary Financial Statements project
- ASAF membership for 2022-2024
- Two-stage appointment process for ISSB membership
