Q1347. What annual filings does a Thai limited company have to make?

Answered by the NYC Visa & Translation team

A Thai limited company has three main annual obligations: (1) prepare financial statements for the accounting period, which must be audited by a Certified Public Accountant (CPA); (2) hold an annual general meeting of shareholders to approve the statements within the statutory timeframe; and (3) file documents with the authorities — the audited financial statements and supporting documents with the Department of Business Development, the PND.50/51 corporate tax returns with the Revenue Department, and the updated shareholder list (Bor Jor 5). Cautions: late filing attracts statutory fines at both agencies, and dormant companies must still file — many inactive companies are fined because owners assume no revenue means no filing, which is incorrect. Our accounting team covers everything from monthly bookkeeping and auditor coordination to complete year-end filing. This is general guidance; requirements and fees change — always verify with the Ministry of Foreign Affairs, the Revenue Department, the Department of Business Development, or the receiving authority before proceeding.