E-filing of audited financial statements

The Department of Business Development (‘DBD’) has announced a new policy regarding the procedure for submitting audited financial statements online through the DBD e-filing service. This policy will be enforced for all legal entities starting from 2016.

Keywords: Mazars, Thailand, Accounting, DBD, Audited Financial Statements, E-filing

9 October 2015

Companies should submit a request for a DBD e-filing username and password.

If a company has not registered for e-filing, the company can still submit hard copies of its financial statements (either by hand or by registered mail). However, after submitting the hard copies, the company will still be required to submit the documents again through the DBD e-filing service within 30 days of the date that the hard copies were submitted.

For example, the fiscal year-end is 31 December 2015. If the company has not requested a DBD e-filing username and password, the company can submit the hard copies of its financial statements by 31 May 2016. The company would then need to submit the financial statements again through the DBD e-filing service by 30 June 2016.

The DBD encourages companies to apply for a username and password as soon as possible. However, companies must have a username and password to submit financial statements through e-filing by 2016. The DBD will not accept hard copies in 2017.

For more information, please visit the Department of Business Development.

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