Mazars in Thailand technical update – July 2022
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Mazars in Thailand technical update – July 2022
Mazars in Thailand’s Technical Update - July 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, IFRS, Sustainability, Tax measures, Tax deduction, CIT, TFRS, NPAEs, IFRS IC, IASB, IAS, FICE, IPTF, ISSB, CSRD
1 August 2022
Tax
- Additional tax deduction for the purchase of biodegradable plastic products
- Tax measures to support tourism and related industries
- Reminder about filing half-year corporate income tax returns
Legal
- Bill to repeal the Act on Offences Arising from the Use of Cheques, 1991
Accounting
- Exposure draft of TFRS for NPAEs
IFRS
- Classification of liabilities with covenants: clarification of the scope of the amendment to IAS 1 proposed in November 2021
- Discussions on the equity method
- FICE project: discussions continue
- IPTF publishes document for discussion on hyperinflationary economies
Sustainability
- New appointments make ISSB quorate
- European Council and Parliament finalise political compromise on the Corporate Sustainability Reporting Directive (CSRD)
