Accounting and tax services in Thailand.
Bookkeeping, VAT, PND withholding filings, SSO contributions, year-end audit coordination. The accounting fee is a variable monthly amount, set each month from your transaction and employee volume — the service is modular, nothing is bundled in unless you ask for it.
What does Thai accounting & tax compliance involve?
Every company registered in Thailand must keep proper books of account under the Accounting Act B.E. 2543, file tax returns each month and each year, and have its financial statements audited annually. These are statutory obligations, not optional housekeeping — they apply from the moment the company is incorporated.
They also continue even when the company is doing nothing at all. Thailand does not recognise a dormant or inactive status, so a company with no trading activity still files and still audits. A monthly accounting and tax package keeps bookkeeping and the recurring tax filings current; payroll, management reporting and the year-end audit are added and priced separately when you need them — so nothing slips through the deadlines.
One monthly fee, every recurring filing.
Each month the same set of returns falls due. A package keeps them on schedule and reconciles the books behind them.
Withholding tax
Returns PND 1, 3, 53 and 54 covering tax withheld at source. Due by the 15th of the following month when filed electronically — mandatory since 1 January 2025; the 7th applies only to the residual paper route.
VAT
Returns PP30 and PP36 by the 15th, with an extra eight days for e-filing. The rate stands at 7% (extended to 30 September 2026); registration is required once turnover passes THB 1.8 million.
Social security
Form SPS 1-10 reporting employee and employer contributions, submitted to the Social Security Office by the 15th of each month.
Bookkeeping & monthly accounts
Transactions recorded and reconciled — profit and loss, balance sheet, general ledger and bank reconciliation, so the figures behind every filing tie out.
Payroll
Salary calculations, payslips and statutory contributions, handled in step with the tax filings where payroll is bundled into the package.
Document issuance
Tax invoices, withholding-tax certificates and payment vouchers prepared in the company's name, supporting both your records and your counterparties'.
When each return falls due.
Some filings recur monthly; others land mid-year and at year-end. Here is the full rhythm.
Monthly filings
- Withholding tax — PND 1, 3, 53 and 54 by the 7th, or the 15th when e-filed
- VAT — PP30 by the 15th, plus eight days for e-filing
- Social security — SPS 1-10 by the 15th
Annual & half-year filings
- Half-year corporate tax — PND 51 within two months of the end of the first six months
- Annual corporate tax — PND 50 within 150 days of the year-end, accompanied by audited accounts
- Annual payroll summary — PND 1 Kor by the end of February
- Personal income tax — PND 90/91 by 31 March
Points worth keeping in mind.
- Dormant companies still file PND 50 and audited accounts — and, if VAT-registered, nil VAT returns each month.
- Services consumed outside Thailand are zero-rated (0%) for VAT, while supplies consumed domestically carry the standard 7%.
- Input VAT and deductible expenses are only allowed where supported by valid tax invoices issued in the company's name.
- Withholding-tax returns must be filed electronically — mandatory since 1 January 2025.
- The e-Tax invoice / e-receipt and e-withholding tax systems are expanding; both remain voluntary for now, with incentives to adopt them early.
The accounting & tax cycle, step by step.
From monthly bookkeeping through to the audited annual return, here is how a full year runs.
Monthly bookkeeping
Source documents are captured, transactions recorded, and the books closed for the month.
Monthly filings
Withholding tax, VAT and social security returns are submitted by their respective deadlines.
Half-year return
PND 51 is filed within two months of the end of the first six months of the accounting year.
Year-end close & audit
The accounts are finalised and audited by a certified public accountant.
Annual return
PND 50 is filed together with the audited accounts within 150 days of the year-end.
Payroll year-end
The PND 1 Kor summary is filed and employee tax certificates are issued.
How we package your monthly compliance.
A typical Thai company files VAT monthly, withholds tax under PND 1, 3, and 53 forms monthly, contributes to Social Security monthly, and submits a corporate tax return annually after an audit. None of those individually is complicated; together, they are a moving target.
Our monthly packages cover the routine: invoice capture, ledger maintenance, VAT (PP30) filing, PND withholding filings, SSO submissions, monthly management accounts, and audit handover at year-end. The monthly fee is variable — set from your transaction and employee volume; items beyond the included scope are billed separately and disclosed up front.
How we work each month: we send a reminder on the 1st, you send your documents by the 5th, then we invoice, you pay, and we file — work is billed in advance, so you know the cadence before you sign.
Tax planning, structuring questions, and Revenue Department audits sit outside the package and are scoped per matter. The whole engagement is owned by a named accountant on our side — not a faceless inbox.
What we do
- Monthly bookkeeping in Thai-standard accounting software
- VAT (PP30) filing every month
- PND 1, 3, 53 withholding filings
- SSO contribution submissions
- Monthly management accounts in English and Thai
- Year-end audit pack preparation and auditor liaison
- Corporate income tax return — PND 50 (annual return) preparation
- VAT and tax-refund coordination
- Revenue Department correspondence handling
What you get
- Variable monthly fee with declared scope and overage rates
- Named accountant on your side — not a help-desk ticket
- Management accounts in English so you can read them
- All filings done in-house — no outsourcing
How we work
Onboarding
We take over from your prior accountants, reconcile the opening position, and migrate the books into our system.
Monthly cycle
You send invoices and receipts; we book them, file VAT and PND on the statutory dates, and send you monthly management accounts.
Half-year and audit prep
Half-year report filed mid-year; audit pack prepared at year-end.
Annual tax return
PND 50/51 filed within the statutory window; refunds tracked if applicable.
Speak with our team
Send a message — typical response within one hour during office hours.
WhatsApp +66 95 332 2447 Send an Enquiry Call +66 2 026 0600Frequently asked
How much does a monthly package cost?
We don't publish prices — every business has a different transaction volume and complexity. After a 15-minute call, we send a fixed monthly quote based on actual volume.
Do you handle VAT refunds?
Yes. Refunds are common for export-heavy businesses and for newly registered companies in capital-investment phases. We file and track them with the Revenue Department.
What if the Revenue Department audits us?
Audits are scoped separately. We have the original records and represent you through the audit.
Can you take over from our existing accountants?
Yes — that's most of our onboarding. We reconcile the opening position and migrate the books across.
Reviewed by the Khonsu Legal team · 1 July 2026
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