Bookkeeping, Year-End Close & DBD Filing

The Accounting Act B.E. 2543 requires registered partnerships, limited companies and public companies to keep accounts from the date of registration, to deliver source documents to the bookkeeper, and to close the accounts and prepare financial statements at least annually. Those statements must be audited and reported on by a licensed CPA except where a ministerial regulation exempts small registered partnerships. A limited company approves its statements at an annual general meeting within four months of the year end under the Civil and Commercial Code and files them with the Department of Business Development through DBD e-Filing within one month of approval, with the shareholder list on form BorOrJor.5 filed within 14 days of the meeting. Records are kept at least five years under section 14.

Updated August 2026 and based on the Revenue Code and related legislation. Rates and e-Filing extensions change — verify with the Revenue Department (rd.go.th) before acting.