Mazars Thailand Technical Update – January 2019

Mazars 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, e-Filing Deadline Extended, IFRS 13, IFRS 17 TFRS, TAS, IAS 37, DBD, IASB, Trade Competition Commission

1 February 2019


  • Update on significant changes to tax incentives
  • Extension of the grace period for filing a tax return electronically


  • Notifications of the Trade Competition Commission to regulate mergers
  • Extending the deadline for filing the financial statements through the DBD’s e-filing system


  • New Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)


  • Report on the IFRS 13 post-implementation review
  • Update on IFRS 17
  • Proposed amendments to IAS 37 on onerous contracts