Mazars Thailand Technical Update - September 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, VAT, E-Tax Invoices, IFRS 17

25 October 2019


  • Extension of the reduced value-added tax rate
  • Preparation, delivery, and storage of electronic tax invoices and electronic receipts


  • Using retained earnings to be exempt from remitting minimum capital


  • Share capital


  • ED published on Disclosure of Accounting Policies
  • Key points of the ED on amendments to IFRS 17