Accounting & Tax
Bookkeeping, tax filing and year-end closing, explained for business owners.
Bookkeeper vs. Auditor in Thailand: Statutory Independence, CPA vs. TA, and Bilingual Financial Reporting
A bookkeeper and an auditor perform opposite, legally separated roles in Thailand. Thai corporate law strictly mandates auditor independence under the Accounting Act B.E. 2543 and CCC Section 1197.
The Thai Corporate Tax Calendar: Statutory Filing Deadlines, Penalties, and Surcharges for Limited Companies
A master statutory tax schedule for foreign directors and business owners in Thailand: monthly withholding taxes (PND 1, 3, 53), VAT (PP 30), Social Security, mid-year PND 51 underestimation rules, and year-end DBD/Revenue Department closing.
Dormant Company Accounts in Thailand: Statutory Deadlines, Audits, and Penalties for Inactive Entities
Even with zero revenue and no operational transactions, every registered Thai company is legally required to close annual accounts, undergo a mandatory CPA audit, hold an AGM, and submit statutory returns to both the DBD and the Revenue Department.
