Accounting · by subscription
Accounting for your Thai company — no surprises from the Revenue Department
Monthly filings, VAT, payroll, dealing with your bank and the tax office. We remind you of every deadline and explain everything in English or Russian.
- Fixed fee based on the number of transactions
- Free review of your books when you switch from another accountant
- Invoices, payments and bank documents — we handle those too
20+ years in ThailandEnglish · Русский · ไทย
A Sabai Legal lawyer will reply — in English, Russian or Thai
Where companies lose money
- 01
Missed deadlines.
Monthly withholding tax, VAT and social security returns each have their own deadline. Penalties are charged automatically.
Source: Thai Revenue Code, s. 27
- 02
Dormant companies file too.
Even with no turnover, you need an annual audit and a filing with the DBD.
Source: Accounting Act B.E. 2543, s. 11
- 03
A previous accountant's mistakes.
Fixing them before the audit costs more than keeping the books right from the start.
What every Thai company must file
What the Accounting Act, the Revenue Code and the Social Security Act require. Checked on 17 October 2026.
Requirements change. We check them against official sources before every application.
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Books from the day of registration
A company keeps accounts from its registration date and closes them every 12 months. The bookkeeper must meet the DBD's qualification rules. Entries are made in Thai, or in another language with a Thai translation.
Source: Accounting Act B.E. 2543, s. 9, 10, 19, 21 (Dezan Shira translation)
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Withholding tax — by the 7th
PND.1 (salaries), PND.3 (payments to individuals) and PND.53 (payments to companies) are filed and paid by the 7th of the following month. With e-filing, you have until the 15th. That extension runs until 31 January 2027.
Source: Revenue Department; Deloitte Thailand, Feb 2024 (MoF Notification No. 7 of 12 Jan 2024)
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VAT — once turnover exceeds 1.8 million THB
Register within 30 days of crossing the threshold. Then file PP.30 every month by the 15th, even if you made no sales. The e-filing deadline is the 23rd.
Source: Revenue Department: VAT; Revenue Code, s. 83; Deloitte Thailand, Feb 2024 (e-filing)
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Social security — by the 15th
The company deducts the employee's share from wages, adds its own and pays both by the 15th of the following month. New employees must be registered within 30 days.
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Corporate income tax — twice a year
PND.51 is a half-year prepayment, due within 2 months after the end of the first 6 months of the accounting year. PND.50 is the annual return, due within 150 days of the end of the accounting year. E-filing adds 8 days.
Source: Revenue Department: Corporate Income Tax; Deloitte Thailand, Feb 2024 (e-filing)
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An audit for every company
A Co., Ltd.'s annual financial statements must be audited by a licensed auditor. The law has no exemption for companies with no turnover — only for small partnerships.
Source: Accounting Act B.E. 2543, s. 11
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Shareholders' meeting and DBD filing
The meeting approves the statements within 4 months of year-end. The shareholder list (BOJ.5) is filed within 14 days of the meeting, and the statements go to the DBD within a month. Not filing the statements carries a fine of up to 50,000 THB.
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Keep records for 5 years
Accounting records are kept for at least 5 years from the closing date, at the company's place of business. VAT tax invoices and reports are also kept for 5 years, from the return date.
What we need from you
To get started
- Company certificate (DBD affidavit) and incorporation documents
- Shareholder list (BOJ.5)
- VAT registration certificate (PP.20), if registered
- Social security employer registration and staff list
- Last year's audited statements and tax returns
- Bank statements or view-only access to company accounts
Every month
- Statements for all company bank accounts
- Supplier invoices and tax invoices
- Your own invoices, tax invoices and receipts
- Withholding tax certificates (50 Tawi) received from clients
- Payroll data: salaries, new hires and leavers
Once a year
- Balance confirmations: bank, loans, partner accounts
- Fixed asset list and stock count, if you hold inventory
- Director's signatures on the statements and shareholder meeting documents
The exact list depends on your business. Photos or scans are fine. The company must keep accounting records for at least 5 years at its place of business.
Send documents for a check
Accounting plans
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Dormant company
- Our fee
- 2,500 THB/month
- No transactions
- Annual reporting and audit
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Start
- Our fee
- 5,500 THB/month
- Up to 30 transactions a month
- Most popular
Business
- Our fee
- 12,000 THB/month
- Up to 100 transactions a month
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Custom
- Our fee
- On request
- Over 100 transactions a month
Included in every plan
- Monthly returns: PND.1, PND.3, PND.53, PP.30 (if VAT-registered)
- Social security
- Half-year PND.51
- Annual PND.50
- Financial statements filed with the DBD
- Coordination with the auditor
The auditor's fee is listed separately: from 20,000 THB.
Pay in stages
30% at the start, 70% after the result. Longer projects are paid by contract stages.
Guarantee
If an application is refused because of our mistake, we refund our fee in full. We guarantee the process, not the authority's decision.
Trust you can verify
- 20+ years in Thailand
- 150 days to file the annual PND.50 return
- 50,000 THB maximum fine for not filing accounts
We work with
- Immigration Bureau
- Department of Business Development (DBD)
- Revenue Department
- Ministry of Labour
- Banks
How we work
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Step 1
Request
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Step 2
Free review of your current books
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Step 3
Contract and access
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Step 4
Monthly cycle
You send documents by day 5 of the month → we prepare the reports → taxes are paid.
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Step 5
Annual report and audit
How we differ from a typical agent
| Criterion | Sabai Legal | Typical agent |
|---|---|---|
| Price | Fixed, published on the site | "Message us and we'll quote" |
| Government fees | Shown as a separate line | Hidden in the total |
| Payment | In stages | 100% upfront |
| Company structure | Legal, no nominees | Nominee shareholders |
| Response | 15 minutes, 7 days a week | "On business days" |
| Case status | In a Telegram bot | Only by phone |
| Language with authorities | Thai, in person | Through an interpreter |
Frequently asked questions
Can we switch to you mid-year?
Yes. We first review your books and filings, then take over.
How do we send you documents?
Photos or scans via Telegram, LINE or email. Originals by courier once a month, if needed.
Do we need to register for VAT?
If your turnover exceeds 1.8 million THB a year — yes, it's mandatory. We'll register you and file PP.30.
Do you deal with the tax office and the bank for us?
Yes, in Thai, as part of the contract.
What language are the reports in?
Official reports are in Thai. For you, we add a short summary in English or Russian.
Our company is dormant. What do we still have to file?
Audited annual statements, the PND.50 return, a shareholders' meeting to approve the statements, the DBD filing and the shareholder list. If the company is VAT-registered, PP.30 is still due every month, even with no sales.
What happens if we miss a tax deadline?
Unpaid tax attracts a surcharge of 1.5% a month, and part of a month counts as a full month. The surcharge can't exceed the tax itself. Late social security contributions cost 2% a month. We send reminders early so it doesn't come to that.
How much is social security per employee?
The employee and the company each pay 5% of salary. In 2026–2028, contributions are capped at a salary of 17,500 THB a month — a maximum of 875 THB from each side. Payment is due by the 15th of the following month.
What is the VAT rate now?
7%. Royal Decree No. 807 extended this rate until 30 September 2027. We follow the changes and will let you know if the rate moves.
How long do we need to keep documents?
At least 5 years: accounting records from the closing date, VAT tax invoices from the return date. They must be kept at the company's place of business unless the DBD approves another location.
Often needed together
Hand over your books with confidence
Tell us roughly how many transactions you have each month, and we'll reply within 15 minutes.
Every day, 9:00–21:00 (Bangkok time)
A Sabai Legal lawyer will reply — in English, Russian or Thai