Mazars in Thailand technical update – January 2023

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

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

1 February 2023


  • “Shop Dee Mee Kuen” tax rebate scheme


  • Criteria and procedures for breaches of personal data


  • Revision of Thai Financial Reporting Standards for Non-publicly Accountable Entities became effective on 1 January 2023


  • FICE project: proposed amendment to IFRS 7 on financial instruments issued within the scope of IAS 32
  • IPTF publishes working document on hyperinflationary economies
  • Appointment of Linda Mezon-Hutter as IASB Vice-Chair
  • Appointment or re-appointment of IFRS Foundation Trustees



  • ISSB announcements at COP15: description of the concept of sustainability and incorporation of two new themes (natural ecosystems and just transition) in its work plan
  • Ongoing discussions within the ISSB on the draft IFRS on sustainability disclosures
  • ISSB consults on its work plan
  • Establishment of an advisory forum to assist the ISSB in its sustainability standards works
  • ISSB office to open in Beijing


Mazars in Thailand technical update-January 2023