Mazars in Thailand technical update – November 2021

Mazars in 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, SMEs, antigen test kits, ex-convicts, DBD, TISO, IBC, Visa, permanent residence, IFRS IC, IAS, VAT

 

2 December 2021

[TECHNICAL UPDATE]

Tax

  • Additional tax deduction for SMEs to acquire a computer program
  • Additional deduction for the purchase of antigen test kits
  • Additional deduction for the employment of ex-convicts

Legal

  • New guidelines on requesting DBD permission not to hold an annual general meeting of shareholders within the period fixed by law
  • Extending the scope of business of a Trade and Investment Support Office and International Business Centre to provide loans to affiliated companies
  • Temporary visa extensions
  • Applications being accepted for Thai permanent residence

Accounting

  • Initial measurement of property, plant, and equipment

IFRS

  • IFRS IC agenda decision on non-refundable VAT on lease payments
  • IFRS IC rules on the subsequent accounting treatment of warrants initially classified as financial liabilities
  • Fifth compilation of IFRS IC agenda decisions
  • Ongoing IASB deliberations on the presentation of financial statements

Read full article :  https://www.mazars.co.th/Home/Insights/Our-publications/Mazars-in-Thailand-technical-update/Mazars-Thailand-technical-update-November-2021

Articles sur le même thème

Aucune actualité disponible.

Evénements sur le même thème

Partager cette page Partager sur FacebookPartager sur TwitterPartager sur Linkedin
Fermer

Vous êtes membre de la FTCC?