Accounting, tax & periodic filings · SKU CORP-12 · ภาษาไทย
Annual financial statements, audit & PND.50 filing
Year-end close: preparing the financial statements, CPA audit, shareholder approval meeting, filing with the Department of Business Development, and the PND.50 corporate return within 150 days of the accounting year end, plus the PND.51 half-year return within two months of the half-year end. Fees are quoted after we review your structure and documents. Ask by phone, LINE or email — there is no cart and no online payment.
- Service fee
- Quoted after reviewing your structure and documents — ask our staff by phone, LINE or email (no online cart).
- Typical turnaround
- Timing confirmed after we review your documents (depends on the authority's queue).
- Used for
- Every Thai limited company required to file audited statements on time
- Government fees
- Filing fees follow the Department of Business Development tariff on the filing date. The audit fee is the licensed CPA's professional fee, separate from our service fee.
What you receive
- Statement of financial position, profit and loss, and notes
- Coordination with the licensed CPA through to the audit report
- Shareholders' meeting minutes approving the statements
- Filing with the Department of Business Development and the PND.50 return
What to prepare
- Full-year books and supporting documents
- Bank statements and fixed asset details
- Interim tax returns and withholding tax certificates
Authorities involved
- Department of Business Development
- Revenue Department
- Banks and counterparties reviewing the accounts
Legal basis
The Revenue Code, read with the Accounting Act B.E. 2543 (2000), which requires an appointed bookkeeper, audited financial statements certified by a licensed CPA, and retention of accounts and supporting documents for not less than five years.
Approval is at the discretion of the receiving authority — the Department of Business Development, the Revenue Department, the Department of Employment, the Board of Investment and the Department of Intellectual Property, as applicable. A document-preparation provider cannot guarantee an outcome. This page is general information, not legal or tax advice for a specific case.
Frequently asked questions
How much does Annual financial statements, audit & PND.50 filing cost?
We do not publish prices. The fee depends on the shareholding structure, business activity, document volume and the number of returns to be filed. Staff confirm the fee after reviewing your documents and agreeing the filing sequence. Government fees are charged at cost, separate from the service fee. Contact 083-2494999 · LINE @NYC168 · contact@nyclegal.co.th.
How long does it take?
Timing confirmed after we review your documents (depends on the authority's queue). This is a typical observed range that depends on document completeness and the authority's queue, so it is not a guaranteed deadline.
What do I receive?
Statement of financial position, profit and loss, and notes · Coordination with the licensed CPA through to the audit report · Shareholders' meeting minutes approving the statements · Filing with the Department of Business Development and the PND.50 return
Which authorities are involved?
Department of Business Development · Revenue Department · Banks and counterparties reviewing the accounts
What do I need to prepare?
Full-year books and supporting documents · Bank statements and fixed asset details · Interim tax returns and withholding tax certificates
How are government fees charged?
Filing fees follow the Department of Business Development tariff on the filing date. The audit fee is the licensed CPA's professional fee, separate from our service fee.
What is the legal basis?
The Revenue Code, read with the Accounting Act B.E. 2543 (2000), which requires an appointed bookkeeper, audited financial statements certified by a licensed CPA, and retention of accounts and supporting documents for not less than five years.
How do I order — is there an online cart?
There is no cart and no online payment. Every engagement starts by sending your structure details and document images for staff review, after which the steps and fee are confirmed. Contact 083-2494999 · LINE @NYC168 · contact@nyclegal.co.th.
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Knowledge bases behind every service
3,307 answered questions written by our lawyers and translators, grouped by service. Free to read, no sign-up.
- Master Service Hub — every service we file
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- Certified translation — every language
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- Thai MFA consular legalization
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Official sources — company registration & BOI
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Business Development — company registration— Department of Business Development
- Board of Investment (BOI) / LTR Visa— Thailand Board of Investment
- Revenue Department — Revenue Code, income tax, VAT— Revenue Department
- PDPC Thailand— PDPC Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
Related services
Most document work runs across several steps — jump straight to the next one you need.
Contact us by phone, LINE or email for a free initial enquiry and a quote after document review. Timing depends on the work and relevant authorities.
General information before proceeding: Confirm current requirements with the receiving authority before using your documents. This page is not a legal opinion for your individual case — meet the team · editorial policy
Not sure which service you need? Read the guides
Each guide answers first, then explains: decision criteria, comparison tables, the real process and the mistakes we see most often.
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Talk to us first: 083-2494999 · LINE @NYC168 · contact@nyclegal.co.th
Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Full foreign ownership is possible for some activities, but there is no blanket permission. Check the Foreign Business Act definition, actual activities, sector-specific restrictions and any required licence or certificate. BOI promotion and treaty rights apply only within their approved scope; they do not automatically confer land rights, visas or work permits. Do not use nominee shareholders. Verify the proposed structure with DBD.
- What is the minimum registered capital for a Thai company?
- Do not apply one capital figure to every incorporation, foreign-business licence, visa or work-permit application. Registered capital and paid-up capital are different, and the applicable requirements depend on actual activities, ownership, permit category and any BOI or treaty conditions. Capital is a company funding requirement, not our service fee. Confirm the relevant criteria with DBD, the Department of Employment and Immigration before choosing the structure. Ask our team for a quotation for the agreed work.
- How long does company registration take?
- Separate document preparation, name reservation, signatures and DBD review from VAT registration, Social Security and bank onboarding. Timing depends on the filing channel, complete documents and any requests for corrections or additional evidence; no completion date is guaranteed. Ask our team for a quotation and a planning estimate after the proposed structure and documents have been reviewed.
- What ongoing accounting obligations does a Thai company have?
- A Thai limited company keeps statutory books and prepares audited annual statements even without trading. Tax returns depend on its payments, VAT status, accounting period and taxpayer category: PND1, PND3 and PND53 are not universal monthly returns for every company, and PP30 applies to VAT-registered businesses, including nil-return months while registration remains active. Check PND50, PND51 and each filing deadline with RD; check annual statements and shareholder filings separately with DBD.
