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.

1. 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
2. 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
3. Account
  • Initial measurement of property, plant, and equipment
  • 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
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