In accordance with regulatory guidelines, companies are required to submit their annual financial statements within a specified timeframe, typically within a few months after the end of their fiscal year. Failure to meet this deadline can result in the imposition of fines and penalty fees. In Thailand, regulatory guidelines specify the timeframe for tax and financial statement submissions as follows:

Monthly Filing

No. Description Recipient Form Government Organization Deadline (in following month)
Paper Online
1 Withholding tax Company staff PND.1 Revenue Department 7th 15th
2 Withholding tax Entity registered in Thai PND.3 Revenue Department 7th 15th
3 Withholding tax Thai tax payer PND.53 Revenue Department 7th 15th
4 Withholding tax Non-Thai corporate/personal PND.54 Revenue Department 7th 15th
5 VAT report Local transactions PP.30 Revenue Department 15th 23rd
6 VAT report Overseas transactions PP.36 Revenue Department 7th 15th
7 Social Security Fund Monthly contribution report SPS1-10 Social Security Office 15th 15th

Annual Filing

No. Description Filing form Government Organization Filing Deadline Closing date 31st Dec.
1 Minute of Annual General Meeting (AGM) Minute of meeting Department of Business Development within 120 days after year ended date  30 April
2 Annual updated shareholder list (BOJ.5) DBD E-filing Department of Business Development within 14 days after AGM date 14 May
3 Annual financial statement DBD E-filing Department of Business Development within 1 month after AGM date 31 May
4 Annual Tax filing Form PND.50 Revenue Department within 150 days after year ended date 30-พ.ค.
5 Half-year Tax Filing Form PND.51 Revenue Department within 60 days after 6 months period ended 31 August
6 Annual Staff Summary Salary Report PND.1 Kor Revenue Department within February of the following year 28 February
7 Social Security Contribution-compensation additional Kor Tor 20 Social Security Office by letter date January

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Thai tax and accounting laws can sometimes be difficult to understand, particularly if you are not familiar with Thai language. At Optimum, we provide clear and transparent services for all your tax and accounting needs.