Mazars in Thailand technical update – September 2022

Mazars in Thailand’s Technical Update - September 2022 contains a number of interesting articles on Tax, Legal, Audit, Accounting, IFRS and Sustainability that will be important to your business.

Keywords: Mazars, Thailand, Tax, Legal, Accounting, Sustainability, IFRS, Revenue Department, SMEs, COVID-19, IFRS IC, ISSB

3 October 2022


  • Income tax exemption for gains from disposal of shares in companies in targeted industries
  • Filing past due tax returns through the Revenue Department’s e-filing system


  • Overtime work


  • Recognizing a government subsidy to SMEs for COVID-19


  • IFRS IC agenda decision on negative low emission vehicle credits
  • IFRS IC agenda decision on transfer of insurance coverage under a group of annuity contracts
  • IFRS IC agenda decision on SPACs: classification of public shares as financial liabilities or equity
  • Redeliberations continue on Primary Financial Statements project
  • IASB publishes work plan priorities for 2022-2026
  • New appointment to IFRS Interpretations Committee


  • ISSB reaches full complement of members
  • Update on Sustainability – September 2022


Mazars in Thailand technical update - September 2022