Written by the Thai Legal & Immigration legal team · Last reviewed · Editorial policy
Every Thai limited company must have its annual financial statements audited by a Thai Certified Public Accountant and file them with the DBD, together with the shareholder list.
Corporate income tax is filed annually on P.N.D. 50, with a half-year estimate on P.N.D. 51.
What we handle
- Year-end closing.
- Statutory audit.
- P.N.D. 50/51 preparation.
- AGM minutes and DBD filings.
How the process works
Step 1
Year-end close
Adjustments and trial balance.
Step 2
Audit
Fieldwork and auditor's report.
Step 3
Filing
Tax return and financial statement filing.
Not sure this route fits you?
Get a Free Preliminary Eligibility Review from our licensed team.
Counsel's note
Underestimating P.N.D. 51 by more than 25% can trigger a surcharge; we review estimates carefully.
Frequently asked
Is an audit needed if the company had no revenue?
When are filings due?
Why clients choose us
Six licensed Thai attorneys
Including Notarial Services Attorneys registered with the Lawyers Council of Thailand.
77 provinces covered
Offices in Bangkok and Khon Kaen with field representatives nationwide.
Your passport stays with you
We work from copies and only handle originals for filings you approve.
Honest assessment first
A Free Preliminary Eligibility Review tells you your options before any engagement.
Sources & references
- The Revenue Department — checked 2026-11-03
- Department of Business Development — checked 2026-11-03
General information only, not legal advice. Immigration decisions rest with the Thai authorities. See our disclaimer.