Accounting, Tax, Audit & Payroll
Bookkeeping · Tax Planning · CPA Statutory Audit · Payroll + SSO — for Thai SMEs and foreign entities (BOI / Rep Office / Regional HQ).
Quick Answer
Bookkeeping: books closed by 15th of next month
Tax: PND.51 mid-year · PND.50 within 150 days of year-end
Audit: file DBD within 5 months of year-end · dormant entities included
Payroll: PND.1 + SSO by 15th every month
End-to-end monthly books: journal entries, PP.30 (VAT), PND.1/3/53 (WHT), bank reconciliation, monthly P&L delivered by 15th of following month — from THB 3,500/month (≤ 30 entries).
Corporate tax planning + PND.50 (annual) + PND.51 (mid-year) + Personal PND.90/91 with Transfer Pricing Disclosure Form for companies over THB 200M revenue — from THB 8,500/filing.
Annual audit by a TFAC-licensed CPA — planning, substantive testing, bank/AR confirmations, Auditor's Report + financials + SorBorChor.3/3/1 filed with DBD — from THB 15,000 (dormant) to THB 150,000+ (operating SME).
Full-cycle payroll: salary calc + WHT (PND.1) + Social Security (SPS.1-10) + Workmen's Comp (Kor Tor 20-A) + payslip generation + bank direct debit — from THB 3,500/month (≤ 10 staff).
FAQ
- Outsourced accounting vs in-house — which wins?
- Outsource is cheaper under 100 entries/month (saves salary + SSO + benefits ~ THB 40,000+/month). In-house wins above 200. Our package bundles CPA + accountant + assistant in one price.
- Must a brand-new company keep books immediately?
- Yes. Accounting Act B.E. 2543 §8 mandates bookkeeping from the day of incorporation, even for dormant entities that must still file annually.
- How much SSO does the employer pay?
- 5% of wages capped at THB 750/employee/month (max base THB 15,000), plus Workmen's Comp 0.2–1% based on industry.
- When does e-Tax Invoice become mandatory?
- Mandatory from 1 Jan 2025 for companies with revenue > THB 30M/year. Below that, optional — with a 200% capex tax deduction incentive.
Consultation + quote — Call 083-249-4999 · LINE @NYC168 · contact@ilc.ltd
Knowledge bases behind every service
7 knowledge bases, 4,882 keywords and 3,057 answered questions written by our lawyers and translators. Free to read, no sign-up.
- Master Service Hub — every service we file
The cross-service index: certified translation, interpreting, visa/work permit/BOI, tax-legal-estate, cross-border M&A, aviation & maritime, and holding-company structuring.
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- Certified translation — every language
Certified translation across civil, academic, corporate, contractual, financial, medical, technical and IP documents — with the Notary → MFA → embassy legalization chain handled end to end.
Thai–English THB 500–1,200/page · other languages THB 800–2,500/page
1,000 keywords · 500 questions · 16 clusters
- Thai MFA consular legalization
Thai MFA legalization workflow: fees, turnaround, inbound foreign documents, and how the chain connects to destination-country apostille requirements.
THB 200/stamp (3 working days) · express THB 400/stamp
882 keywords · 500 questions · 16 clusters
Official sources — accounting, tax, social security
The information on this page follows the official sources below. Always check the latest version before you file.
- กรมสรรพากร — ประมวลรัษฎากร ภาษีเงินได้ VAT— Revenue Department
- สำนักงานประกันสังคม— Social Security Office
- กรมพัฒนาธุรกิจการค้า — จดทะเบียนนิติบุคคล— Department of Business Development
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
- สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) / LTR Visa— Thailand Board of Investment
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Talk to us first: 083-249-4999 · LINE @NYC168 · contact@ilc.ltd
Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Generally no for activities listed in the Foreign Business Act, where majority foreign ownership requires a Foreign Business Licence, a BOI promotion, or treaty rights such as the US–Thailand Treaty of Amity. Manufacturing and certain export activities are largely open, and BOI-promoted activities can permit full foreign ownership together with land-holding and visa privileges, so the right structure depends on the specific activity.
- What is the minimum registered capital for a Thai company?
- There is no general statutory minimum for a Thai-majority company, but practical thresholds apply: THB 2 million of paid-up registered capital per foreign work permit, or THB 1 million if the foreigner is married to a Thai national, and THB 3 million per foreign shareholder for a Foreign Business Licence. Capital should therefore be planned around the visa and work-permit outcome you need, not the incorporation minimum.
- How long does company registration take?
- Registration at the Department of Business Development can be completed within one to three working days once the name reservation, shareholder documents and company objectives are ready, and the VAT registration and social security registration follow afterwards. The realistic end-to-end timeline including bank account opening is two to six weeks, with the bank account usually being the slowest step for foreign directors.
- What ongoing accounting obligations does a Thai company have?
- Every Thai company must keep statutory accounts, file monthly withholding tax (PND 1, 3, 53) and VAT (PP 30) returns by the middle of the following month, file the half-year corporate income tax return (PND 51) and the annual return (PND 50), and have its financial statements audited by a Thai CPA and filed with the DBD each year. Dormant companies are not exempt — nil returns and an audited statement are still required.