Corporate compliance in Thailand.
Bookkeeping, monthly VAT and withholding filings, payroll, the annual audit, the half-year estimate, and the tax advice above routine filing — eight services that keep the company clean, on time, and out of trouble with the Revenue Department and the DBD.
Compliance is a calendar, not a year-end scramble.
A Thai company files something almost every month — VAT, withholding tax, Social Security — then a half-year estimate, an annual audit, an AGM, and the corporate-tax return. Miss a date and penalties and surcharges accrue; directors are personally exposed for some of them.
We run the whole cycle for you: clean books closed monthly on a variable monthly fee, every filing prepared and submitted on time, and a named contact who reports to you in English. The year-end audit is performed by an independent licensed CPA and billed separately; we prepare the pack and coordinate it so it takes weeks rather than months. Whether you need the full package or just one piece, the goal is the same — nothing late, nothing surprising.
One monthly fee, one calendar
Bookkeeping, VAT, withholding, payroll, SSO, and the year-end audit coordinated against a single deadline calendar so nothing slips.
Reported in English
Books kept to Thai accounting standards but reported in English and Thai, so you can actually read your own management accounts.
Audit-ready year-round
We prepare the audit pack to a standard that minimises auditor questions — and file with the DBD inside the statutory window.
Eight services that keep you compliant.
Take the full monthly package, or pick the single piece you're missing.
Corporate Secretarial
Statutory filings, board minutes, shareholder registers, AGM resolutions, and change registrations — keeping the company in good standing in the background.
Learn moreAccounting & Tax Packages
A variable monthly accounting and tax fee — bookkeeping, VAT, PND filings, SSO contributions. The year-end audit is performed by an independent CPA and billed separately; we coordinate it.
Learn moreBookkeeping
Day-to-day bookkeeping to Thai accounting standards, reported in English — clean books that make every other filing easier.
Learn moreAnnual Audit
Audit preparation, auditor coordination, and DBD filing — handled so the audit takes weeks, not months.
Learn moreHalf-Year Report
The mid-year PND 51 estimate calculated, filed on time, and defensible if the Revenue Department challenges it.
Learn morePayroll Outsourcing
The monthly payroll cycle end-to-end — net pay, withholding tax, SSO submissions, payslips, and year-end reporting — on time, every time.
Learn moreHR Administration
Employment contracts, work rules, SSO registration, leave tracking, performance documentation, and termination paperwork — HR kept compliant.
Learn moreTax Advisory & Planning
Tax structuring, transfer pricing, withholding positions, and double-tax-treaty applications — the work above routine filing.
Learn moreWhat's due, and when.
A typical company with a 31 December financial year-end. Exact dates shift with your year-end and with e-filing extensions — we track yours for you.
Every month
Withholding tax (PND 1, 3, 53) — by the 7th of the following month.
VAT (PP30) — by the 15th.
Social Security (SPS 1-10) — by the 15th.
Mid-year
Half-year corporate-tax estimate (PND 51) — within two months of the end of the first six months; around the end of August. Underestimate by more than 25% and a 20% surcharge applies to the shortfall.
Annually
AGM — within 4 months of year-end (by 30 April).
Audited accounts to the DBD — within 1 month of the AGM (by 31 May).
Corporate income tax (PND 50) — within 150 days of year-end.
Every Thai limited company must have its annual financial statements audited by a CPA licensed by the Federation of Accounting Professions — there is no small-company exemption. Late or missed filings carry fines and surcharges, and directors are personally liable for failing to hold the AGM on time.
The key rates.
- VAT — 7%. Registration required once turnover passes THB 1.8 million a year; monthly PP30 filing thereafter.
- Corporate income tax — 20%. Qualifying SMEs pay 0% on the first THB 300,000 of net profit, 15% to THB 3 million, and 20% above.
- Social Security — 5% each side. Employer and employee each contribute 5% of wages, capped on a monthly wage base set by the SSO.
- Transfer pricing. A disclosure form is required with the annual return where the entity has related-party transactions and revenue of THB 200 million or more.
- Work rules. Mandatory once you have 10 or more employees — displayed in the workplace, though no longer filed with the DLPW since the 2017 amendment.
- Records. Books and supporting documents kept to Thai Financial Reporting Standards and retained for Revenue Department inspection.
Switching providers?
Most of our onboarding is taking over from another accountant. We reconcile the opening position and migrate the books — usually without a gap in filings.
WhatsApp +66 95 332 2447 Send an Enquiry Call +66 2 026 0600Compliance questions.
What does a monthly accounting package cost?
We don't publish prices — every business has a different transaction volume and complexity. After a short call we send a fixed monthly quote based on your actual volume.
Does every Thai company really need an audit?
Yes. Every Thai limited company must have its annual financial statements audited by a CPA licensed by the Federation of Accounting Professions and filed with the DBD — there is no turnover-based exemption.
When is the AGM and audit deadline?
For a 31 December year-end, the AGM must be held by 30 April and the audited accounts filed with the DBD within one month after that — by 31 May. The corporate income tax return (PND 50) is due within 150 days of year-end.
What happens if the half-year estimate is too low?
If the year-end actual exceeds your PND 51 estimate by more than 25%, a 20% surcharge applies to the shortfall — and the estimate can't be revised later in the year. Accurate forecasting at the half-year mark matters.
Can you take over from our current accountant?
Yes — that's most of our onboarding. We reconcile the opening position, migrate the books to Thai-standard software, and keep the filing calendar unbroken.
Reviewed by the Khonsu Legal team · 1 July 2026
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