A Thai company's 12-month compliance calendar: what is due when, and who signs it
One calendar for every recurring duty of a Thai limited company — withholding tax and VAT each month, the half-year return, the shareholders' meeting, the audit and the DBD filing — including who has to sign each set.
Zura Labs & Business Hub Co., Ltd.
A Thai company's duties repeat on a fixed cycle. Monthly: withholding tax, VAT if registered, and social security if you employ anyone. Mid-year: the half-year corporate income tax return based on estimated profit. After the year-end: close the books, have them audited, hold the shareholders' meeting to approve the statements, file the statements and shareholder list with the DBD, then file the annual corporate income tax return. The actual dates count from your own accounting year-end, not necessarily 31 December.
Reviewed 2026-09-14 by the Zura Labs corporate services team.
- Every month
- Withholding tax returns (PND 1/3/53), VAT return (PP 30) if registered, and social-security contributions if you employ staff.
- Half-year
- Half-year corporate income tax (PND 51), based on estimated full-year profit. Under-estimating carries a surcharge.
- After year-end
- Close the books, complete the audit, hold the shareholders' meeting, file the audited statements and the shareholder list with the DBD.
- Annual tax return
- Annual corporate income tax (PND 50), filed together with the audited financial statements.
- Who signs
- The authorised director(s) named in the affidavit; the bookkeeper and the auditor sign their own statutory parts.
- Filing channels
- The Revenue Department's e-Filing system, DBD e-Filing for financial statements, and the Social Security Office's e-Service.
How this works in practice
- 01
Confirm your accounting year-end
Your accounting period is set in the company's articles. Every statement and tax deadline counts from it; misremember the date and the whole year shifts.
- 02
Set a monthly document routine
Fix a date each month to hand invoices, payroll slips and bank records to your bookkeeper. Saving it all for year-end is the single biggest cause of late statements and wrong tax.
- 03
Estimate profit before the half-year return
Review the first half and the outlook for the second to produce a defensible estimate. Estimating below the statutory threshold triggers a surcharge.
- 04
Book the auditor early
The months after a calendar year-end are peak season for auditors. Booking early and sending a complete document set the first time is what keeps the filing on schedule.
- 05
Hold the meeting and keep the record
The statements must be approved by the shareholders' meeting before filing. Keep the notice, the minutes and the approved statements together as one set.
- 06
File with the DBD, then file the annual tax return
File the statements and shareholder list within the DBD's deadline, then file the annual corporate income tax return with the Revenue Department using the same statements.
Reasons this gets delayed or rejected
Believing no revenue means no filing
A company that has not started selling still files nil returns, closes its books and files with the DBD. Skipping it accumulates penalties.
Low-balling the half-year estimate
Estimating below the threshold brings a surcharge on the shortfall even when the year-end figure is right. Base the estimate on real data.
Dumping a year of paperwork at once
Reconstructing a whole year at once surfaces missing documents too late to fix and usually means a late filing.
Answers to the questions we hear most
Must the accounting year end on 31 December?
No. A company sets its own accounting period in its articles. Many choose 31 December for convenience, but every deadline counts from the year-end you actually set.
Can I file the taxes myself while small?
Technically yes for some returns, but the law requires a qualified bookkeeper and an audit by a licensed auditor. Most owners self-file only a few returns and leave the rest to their bookkeeper.
What happens if a filing is late?
Each authority applies its own penalties and surcharges, and repeated lateness attracts scrutiny. If you know you will miss a date, file as soon as possible — the amounts usually scale with how late you are.
Does changing accountants mid-year change the calendar?
No — the deadlines stand. What matters is a complete handover: trial balance, ledgers, returns already filed and system access, so the new team can file on time.
What does the first employee add?
Employer and employee registration with the Social Security Office, monthly contributions, and the PND 1 return for payroll withholding tax.
This is general preparation information, not case-specific legal or accounting advice. Government fees, processing times and conditions change with official announcements. We review each guide on a schedule and show the review date on the page.