What a company files in Thailand [TH]

Every entry below is the rule as Thailand publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Chosen by the company

Thai law fixes the length of the year, not its end. Section 10 of the Accounting Act B.E. 2543 requires the person with the duty to keep accounts to make the first closing «ภายในสิบสองเดือนนับแต่วันเริ่มทำบัญชี» — within twelve months of the day bookkeeping began — and thereafter «ปิดบัญชีทุกรอบสิบสองเดือนนับแต่วันปิดบัญชีครั้งก่อน», to close every twelve months counted from the previous closing. Nothing in the section imposes the calendar year. The first closing date is therefore the company's own, and once taken it is locked: the same section allows an early closing only «เมื่อได้รับอนุญาตจากสารวัตรใหญ่บัญชีหรือสารวัตรบัญชีให้เปลี่ยนรอบปีบัญชีแล้ว», once the Chief Accounting Inspector or an Accounting Inspector has permitted the change of accounting year. The Revenue Code runs the same shape for tax: Section 65 states that «An accounting period shall be twelve months except in the following cases where it may be less than twelve months», and a company wishing to change the last day of its accounting period must obtain the approval of the Director-General. Two consequences for this page. First, four of the six duties below are counted from a year-end that only the company knows, so none of them can be printed as a calendar date until the company says which year it keeps. Second, a change of year-end needs two separate permissions from two separate authorities, and neither is automatic.

Accounting Act B.E. 2543, Thai text published by the Department of Business Development, Ministry of Commerce. Section 10: «ผู้มีหน้าที่จัดทำบัญชีต้องปิดบัญชีครั้งแรกภายในสิบสองเดือนนับแต่วันเริ่มทำบัญชี», «และปิดบัญชีทุกรอบสิบสองเดือนนับแต่วันปิดบัญชีครั้งก่อน เว้นแต่», «(๑) เมื่อได้รับอนุญาตจากสารวัตรใหญ่บัญชีหรือสารวัตรบัญชีให้เปลี่ยนรอบปีบัญชีแล้วอาจปิดบัญชีก่อนครบรอบสิบสองเดือนได้». Read together with Revenue Code Section 65, English text published by the Revenue Department at rd.go.th/english/37764.html: «An accounting period shall be twelve months except in the following cases where it may be less than twelve months». · checked 2026-10-24

Approval of the audited financial statements by the general meeting of shareholders

Formula, not a date

Filed to

The company's own general meeting of shareholders. Nothing goes to an authority at this step, and that is what makes the step easy to overlook: it is an internal act with an external deadline. The Department of Business Development, which receives the statements afterwards, states the rule for a บริษัทจำกัด in its own manual as «เสนอเพื่ออนุมัติต่อที่ประชุมใหญ่ภายใน 4 เดือน นับแต่วันปิดบัญชี» — submitted for approval to the general meeting within four months of the closing date — and attributes it to ป.พ.พ. ม. ๑๑๙๗, section 1197 of the Civil and Commercial Code. The statements put before that meeting must already carry an auditor's opinion: section 11 paragraph four of the Accounting Act B.E. 2543 requires that «งบการเงินต้องได้รับการตรวจสอบและแสดงความเห็นโดยผู้สอบบัญชีรับอนุญาต», that the financial statements be examined and opined on by a licensed auditor. The audit therefore has to be finished before the meeting, not before the filing that follows it.

Who it applies to

Every entity in the jurisdiction

Every บริษัทจำกัด, with no size test. This is the point on which Thailand differs from most of the jurisdictions already on this site: the audit requirement in section 11 paragraph four of the Accounting Act carries no turnover, asset or headcount threshold for a limited company, so a dormant company with one shareholder is audited on the same terms as a trading one. The Act does provide an exemption, but it is drawn by legal form rather than by size: it reaches registered partnerships whose capital, assets and revenue stay under figures set by ministerial regulation, and a limited company is not within it. Those figures were not read in a primary source and are therefore not reproduced here.

Deadline

Within 4 months after the end of the financial year.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

If missed

Two statutes reach this step and they reach different people. The Act Determining Offences Relating to Registered Partnerships, Limited Partnerships, Limited Companies, Associations and Foundations B.E. 2499, published by the Department of Business Development, covers in section 18(2) the company that «ไม่จัดให้มีผู้สอบบัญชีตรวจสอบงบดุล ไม่นำบัญชีงบดุลเสนอเพื่ออนุมัติในที่ประชุมใหญ่» — does not have the balance sheet examined by an auditor, or does not put it to the general meeting for approval — with a fine «ไม่เกินสองหมื่นบาท», not exceeding twenty thousand baht. Section 25 of the same Act adds that where the company commits an offence under sections 7 to 24, a responsible director or manager may be fined «ไม่เกินห้าหมื่นบาท», not exceeding fifty thousand baht. Separately, section 32 of the Accounting Act punishes breach of the audit requirement in section 11 paragraph four with a fine «ไม่เกินสองหมื่นบาท», not exceeding twenty thousand baht. All three are maxima set by statute, not fixed charges, and the figure actually imposed is not stated in the texts read.

Proof of filing

The minutes of the general meeting carrying the agenda item that approves the financial statements, kept together with the auditor's report signed by the licensed auditor and with the set of statements as approved. The Department of Business Development's own manual makes the agenda item explicit: «รายงานการประชุมใหญ่สามัญประจำปี ต้องมีวาระรับรองงบดุล», the minutes of the annual ordinary general meeting must contain an agenda item approving the balance sheet.

Primary source: Department of Business Development, Ministry of Commerce, «คู่มือการรับงบการเงินและสำเนาบัญชีรายชื่อผู้ถือหุ้น สำหรับเจ้าหน้าที่» (manual on receiving financial statements and copies of shareholder lists), table of filing times by entity type, entry for บริษัทจำกัด: «เสนอเพื่ออนุมัติต่อที่ประชุมใหญ่ภายใน 4 เดือน นับแต่วันปิดบัญชี», legal basis cited as ป.พ.พ. ม. ๑๑๙๗. Audit requirement from Accounting Act B.E. 2543 section 11 paragraph four, Thai text published by the same Department: «งบการเงินต้องได้รับการตรวจสอบและแสดงความเห็นโดยผู้สอบบัญชีรับอนุญาต». Penalties from the Act Determining Offences Relating to Registered Partnerships, Limited Partnerships, Limited Companies, Associations and Foundations B.E. 2499, Thai text published by the same Department, sections 18(2) and 25.
checked 2026-10-24 · Rechecked every 24 months

Filing of the approved financial statements with the registrar

Formula, not a date

Filed to

The Central Accounting Office of the Department of Business Development, Ministry of Commerce, through the Department's DBD e-Filing system. Section 11 paragraph one of the Accounting Act B.E. 2543 states the duty as «ต้องจัดทำงบการเงินและยื่นงบการเงินดังกล่าวต่อสำนักงานกลางบัญชี» — to prepare the financial statements and file them with the Central Accounting Office. Note what the clock here is attached to. For a registered partnership, a foreign juristic person and a joint venture the same section counts «ภายในห้าเดือนนับแต่วันปิดบัญชีตามมาตรา ๑๐», five months from the closing date, so the deadline follows from the year-end alone. For a Thai limited company and a public limited company it does not: the section counts «ภายในหนึ่งเดือนนับแต่วันที่งบการเงินนั้นได้รับอนุมัติในที่ประชุมใหญ่», one month from the day the statements were approved at the general meeting. A company that holds its meeting early therefore files early, and the year-end by itself never fixes this date.

Who it applies to

Every entity in the jurisdiction

Every บริษัทจำกัด, with no size test and no exemption for a dormant company. The duty is placed by section 11 on the person with the duty to keep accounts, which section 8 of the same Act makes every registered company, and it is discharged by filing a set of statements that already carries the auditor's opinion.

Deadline

One month from the day the general meeting approved the financial statements. The event is the approval itself, not the end of the financial year and not the date of the meeting notice, so the company supplies the date: section 11 of the Accounting Act B.E. 2543 counts «ภายในหนึ่งเดือนนับแต่วันที่งบการเงินนั้นได้รับอนุมัติในที่ประชุมใหญ่». Reading it together with the four-month limit on holding that meeting gives an outer edge of five months from the closing date, which is also the period the same section allows a registered partnership, but the edge is not the deadline: a company that approves its statements in month two owes the filing in month three.

Extensions and exceptions: Section 11 of the Accounting Act allows the Director-General to extend or postpone the time limit where the case requires it. The text read does not make the extension automatic, does not state a standard length for it and does not describe how it is applied for, so no period is given here.

If missed

Section 30 of the Accounting Act B.E. 2543 reads «ผู้มีหน้าที่จัดทำบัญชีผู้ใดไม่ปฏิบัติตามมาตรา ๑๑ วรรคหนึ่ง ต้องระวางโทษปรับไม่เกินห้าหมื่นบาท» — any person with the duty to keep accounts who does not comply with section 11 paragraph one is liable to a fine not exceeding fifty thousand baht. The figure is a statutory maximum rather than a fixed charge, and the texts read do not set out the scale actually applied, nor any amount running per day of delay. The adjacent sections punish different paragraphs of section 11 at different levels and should not be confused with this one: section 31 reaches paragraph three with a fine not exceeding five thousand baht, and section 32 reaches the audit requirement in paragraph four with a fine not exceeding twenty thousand baht.

Proof of filing

The electronic acknowledgement issued by DBD e-Filing for the set of statements of the accounting period concerned, kept together with the minutes recording the approval from which the one-month period was counted and with the auditor's signed report.

Primary source: Accounting Act B.E. 2543, Thai text published by the Department of Business Development, Ministry of Commerce. Section 11 paragraph one: «ต้องจัดทำงบการเงินและยื่นงบการเงินดังกล่าวต่อสำนักงานกลางบัญชี», «ภายในห้าเดือนนับแต่วันปิดบัญชีตามมาตรา ๑๐», and for a limited company «ภายในหนึ่งเดือนนับแต่วันที่งบการเงินนั้นได้รับอนุมัติในที่ประชุมใหญ่». Section 30: «ผู้มีหน้าที่จัดทำบัญชีผู้ใดไม่ปฏิบัติตามมาตรา ๑๑ วรรคหนึ่ง ต้องระวางโทษปรับไม่เกินห้าหมื่นบาท». Confirmed against the same Department's manual «คู่มือการรับงบการเงินและสำเนาบัญชีรายชื่อผู้ถือหุ้น», entry for บริษัทจำกัด: «ภายใน 1 เดือน นับแต่วันที่ได้รับอนุมัติในที่ประชุมใหญ่».
checked 2026-10-24 · Rechecked every 24 months

Annual corporate income tax return (P.N.D.50)

Formula, not a date

Filed to

The Revenue Department. The return carries the accounts with it: Section 69 of the Revenue Code requires it to be filed together with «a balance sheet, an operating account and a profit and loss account» which «a person under Section 3 Septem examines and certifies for the above accounting period». Two points follow. The audited accounts serve two authorities on two different clocks — the registrar on a clock started by the general meeting, the Revenue Department on a clock started by the year-end — and the tax return cannot be filed with unaudited figures merely because the general meeting has not yet met. Payment is not a separate step either: the Revenue Department states that «Tax payment must be submitted together with the tax returns.»

Who it applies to

Every entity in the jurisdiction

Every company and juristic partnership carrying on business in Thailand, with no turnover or profit test: a loss-making or dormant company files the same return. The duty is one of filing, not of paying, and the two should not be collapsed — a period with no tax to pay still carries the return and the certified accounts that must accompany it.

Deadline

Within 150 days after the end of the financial year.

If missed

Three charges sit behind a late or missing return and they are of different kinds. Section 35 of the Revenue Code sets a fine «not exceeding 2,000 Baht» for failure to comply with sections 17, 50 bis, 51 or 69, unless the failure is due to force majeure; section 69 is the one that carries this return and the certified accounts. Section 27 adds a surcharge on tax not paid within the time limit, at «1.5 per cent per month or part of a month» of the tax payable excluding fines, reduced to «0.75 per cent per month or part of a month» where the Director-General has extended the deadline and payment is made within the extension, and in every case «the amount of surcharge shall not exceed the amount of tax payable or remittable». Section 26 is the heaviest and applies where the taxpayer did not file at all and is assessed under sections 24 or 25: the fine is «double the amount of tax payable». The surcharge runs on the tax, the fine runs on the default, and they do not replace one another.

Proof of filing

The filing receipt or electronic acknowledgement issued by the Revenue Department for the annual return of the accounting period concerned, kept together with the proof of payment made at the same time and with the audited balance sheet, operating account and profit and loss account filed with it.

Primary source: Revenue Code of Thailand, sections 65 to 76, English text published by the Revenue Department. Section 68: «Within 150 days from the last day of an accounting period». Section 69: filed with «a balance sheet, an operating account and a profit and loss account» which «a person under Section 3 Septem examines and certifies for the above accounting period». Penalties from the same English text of the Revenue Code published by the Revenue Department: section 35 at rd.go.th/english/37746.html, «not exceeding 2,000 Baht»; sections 26 and 27 at rd.go.th/english/37745.html, «double the amount of tax payable» and «1.5 per cent per month or part of a month».
checked 2026-10-24 · Rechecked every 24 months

Half-year corporate income tax return (P.N.D.51)

Formula, not a date

Filed to

The Revenue Department. This is a return on an estimate, not on a result: the company states its expected net profit for the whole accounting period and pays half of the tax computed on it, and what it pays is credited against the annual liability. The estimate is where the risk sits. Section 67 ter of the Revenue Code attaches a surcharge to an estimate that proves too low by more than a quarter, so the duty is not discharged by filing on time with a figure chosen for convenience.

Who it applies to

Every entity in the jurisdiction

A company or juristic partnership with a full twelve-month accounting period. Section 67 bis excludes the short periods expressly: «Paragraph 1 shall not apply to a company or juristic partnership whose first or final accounting period is less than 12 months.» A newly incorporated company therefore owes nothing here for its first period, and a company in its closing period owes nothing either. A second group sits outside paragraph one rather than outside the duty: listed companies, commercial banks, finance, securities and credit foncier companies and companies within rules prescribed by the Director-General fall under paragraph (2), which rests on actual half-year results rather than on an estimate. This record covers paragraph one.

Deadline

Two months from the end of the first six months of the accounting period. Section 67 bis of the Revenue Code fixes the period as «within 2 months from the last day of a six-month period from the first day of an accounting period», so the clock is started by the start of the year and not by its end, and the deadline falls inside the year it reports on rather than after it. The date cannot be derived from the year-end alone in the way the annual return's can: the company supplies the first day of its accounting period, and the deadline sits eight months after it.

If missed

The distinctive charge here falls on the estimate rather than on the delay. Section 67 ter of the Revenue Code applies where a company filed and paid under section 67 bis (1) «by underestimating net profits exceeding twenty five per cent» and did so «without reasonable cause»: the surcharge is «twenty per cent of the amount of tax payable under Section 67 Bis (1)», and the third paragraph allows it to be reduced «in accordance with regulations prescribed by the Director-General with the approval of the Minister». For a company within section 67 bis (2) the same twenty per cent applies to the underpaid tax without the twenty-five per cent threshold. The ordinary charges for being late sit on top and are the same ones that attach to the annual return: the fine of section 35, «not exceeding 2,000 Baht», and the surcharge of section 27 at «1.5 per cent per month or part of a month» capped at the tax itself.

Proof of filing

The filing receipt or electronic acknowledgement issued by the Revenue Department for the half-year return of the accounting period concerned, kept together with the proof of payment and, above all, with the working papers behind the estimate of net profit, which are what answer a later charge that the estimate was understated without reasonable cause.

Primary source: Revenue Code of Thailand, sections 65 to 76, English text published by the Revenue Department. Section 67 bis: «within 2 months from the last day of a six-month period from the first day of an accounting period» and «Paragraph 1 shall not apply to a company or juristic partnership whose first or final accounting period is less than 12 months.» Section 67 ter: «by underestimating net profits exceeding twenty five per cent», «twenty per cent of the amount of tax payable under Section 67 Bis (1)». Confirmed against the Revenue Department's own corporate income tax guidance at rd.go.th/english/6044.html: «within two months after the end of the first six months of its accounting period».
checked 2026-10-24 · Rechecked every 24 months

Application for value added tax registration on crossing the threshold

Formula, not a date

Filed to

The Revenue Department, on form VAT 01. Section 85/1 of the Revenue Code puts the duty on the business person to apply rather than on the administration to register, and it is worth separating that duty from the option that sits beside it: section 85 gives a business «the right to make an application for value added tax registration before the date of business commencement», which is a right and not an obligation, while section 85/1 is the obligation and it is triggered by the turnover test below.

Who it applies to

Only above a threshold — turnover > 1,800,000 THB

The test is on the tax base of the business, and the statute expresses it by reference rather than by figure: section 85/1 is triggered where the tax base exceeds the small-business level «as prescribed by the Royal Decree by virtue of Section 81/1». The figure of 1,800,000 baht of annual turnover comes from the Revenue Department's own value added tax page, which states that a person with «an annual turnover exceeding 1.8 million baht» is subject to the tax and that businesses below that level are exempt. The Royal Decree itself was not read, so the figure rests on the Department's statement of it and not on the decree's text. Note also that the statute says «exceeds» while the Department's page says the income «reaches» the threshold; the strictly-greater test is used here because that is what the statute says, and the discrepancy is recorded rather than resolved.

Deadline

Within thirty days of the date on which the tax base passed the small-business threshold. The event is the crossing itself, not the end of a month or of the financial year, so only the company knows it and the date cannot be printed in advance. Section 85/1 of the Revenue Code sets the same thirty days running from a different start in two neighbouring cases: from the date a Royal Decree setting or lowering the threshold takes effect, and «within 30 days as from the date of notifying the Director-General» where the business has notified under section 81/3. The Revenue Department's own guidance states the ordinary case as registration «before the operation of business or within 30 days after its income reaches the threshold.»

If missed

Section 89(1) of the Revenue Code reaches the business that carries on without registering, or after its registration has been cancelled: the fine is «twice the tax due in tax month», applied for each tax month and subject to a floor of 1,000 baht where that is the greater. Because the charge is measured per tax month of unregistered trading, it grows with the delay rather than standing still, and it is the tax that would have been due rather than any fixed sum that sets its size. The surcharge of section 89/1 runs alongside it on tax paid late, at «1.5 percent of payable or remittable tax excluding fine per month or fraction thereof», reduced to 0.75 per cent where the Director-General has approved an extension and payment falls within it, and capped so that «the calculated surcharge shall not exceed the amount of tax payable or remittable».

Proof of filing

The value added tax registration certificate and registration number issued by the Revenue Department, kept together with the submitted form VAT 01 and with the turnover records on which the crossing of the threshold was measured, since those records are what fix the date from which the thirty days ran.

Primary source: Revenue Code of Thailand, sections 85 and 86, English text published by the Revenue Department. Section 85: «shall have the right to make an application for value added tax registration before the date of business commencement». Section 85/1: thirty days from the date the tax base exceeds the small-business level «as prescribed by the Royal Decree by virtue of Section 81/1», and «within 30 days as from the date of notifying the Director-General». The threshold figure is taken from the Revenue Department's own value added tax page at rd.go.th/english/6043.html: «an annual turnover exceeding 1.8 million baht», registration «before the operation of business or within 30 days after its income reaches the threshold», that page carrying a last-updated date of 23 November 2020. Penalties from the same English text of the Revenue Code, sections 87 to 90, at rd.go.th/english/37747.html.
checked 2026-10-24 · Rechecked every 12 months

Monthly value added tax return (P.P.30)

Formula, not a date

Filed to

The Revenue Department, on the form prescribed by the Director-General, which the Department's own guidance identifies as form VAT 30. Section 83 of the Revenue Code states the duty as filing «on the basis of tax month», and it closes the gap that catches dormant registrants: the return is owed «whether or not sale of goods or provision of service are made in that tax month». A month with no activity therefore produces a nil return rather than nothing.

Who it applies to

Only registered foreign entities

Every value added tax registrant, from the month registration takes effect and regardless of activity in the month. One qualification belongs here rather than in the deadline: section 83/1 allows a Royal Decree to give certain individual registrants a longer filing period of no more than three months. A company registered under section 85/1 is not within that provision on the text read, and no longer period is asserted for one.

Deadline

By the fifteenth day of the month following the tax month. The tax month is the calendar month, so the return for a given month is due in the month after it and the obligation recurs twelve times a year rather than once. Section 83 of the Revenue Code states the period as «within the 15 day of the following month», and adds that the Director-General may prescribe a different timeframe. Payment is made with the return rather than separately.

If missed

Two charges and a surcharge attach to a late or missing monthly return. Section 90(2) of the Revenue Code sets a fine for a registrant «failing to file a tax return under Sections 83 or 83/1», stated in the Revenue Department's English text as «shall be fined not more that 2,000 Baht». Section 89(2) is the heavier of the two and is measured on the tax rather than fixed: for «failing to file tax returns or remittance return within the prescribed time» the fine is «twice the amount of tax due or remittable in tax month». Section 89/1 then adds the surcharge on tax paid late, «1.5 percent of payable or remittable tax excluding fine per month or fraction thereof», reduced to 0.75 per cent within an approved extension and capped so that «the calculated surcharge shall not exceed the amount of tax payable or remittable». Because all three are counted per tax month, a year of missed returns is twelve defaults and not one.

Proof of filing

The filing receipt or electronic acknowledgement issued by the Revenue Department for the monthly return of the tax month concerned, kept together with the proof of payment made with it and with the output and input tax reports for that month, and kept for every month including those filed at nil.

Primary source: Revenue Code of Thailand, sections 83 and 84, English text published by the Revenue Department. Section 83: «a VAT registrant shall file a tax return in such form as prescribed by the Director-General on the basis of tax month», «whether or not sale of goods or provision of service are made in that tax month», «within the 15 day of the following month». Penalties from the same English text of the Revenue Code, sections 87 to 90, at rd.go.th/english/37747.html: section 89(2) «twice the amount of tax due or remittable in tax month», section 89/1 «1.5 percent of payable or remittable tax excluding fine per month or fraction thereof», section 90(2) «shall be fined not more that 2,000 Baht». Form identified as VAT 30 on the Revenue Department's value added tax page at rd.go.th/english/6043.html.
checked 2026-10-24 · Rechecked every 24 months

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