The Thai Revenue Department has issued a notice on the extension of the deadline for the submission of the annual transfer pricing disclosure, which is normally due 150 days after the close of an accounting period. The notice provides that the deadline for the submission of the disclosure was extended to 30 May 2022 for disclosures in respect of the 2020 fiscal year due to issues caused by the COVID-19 pandemic that prevented the completion of the disclosure. This extension applies for accounting periods beginning on or after 1 January 2020 up to 31 December 2020. The notice also provides...