Under the Accounting Act, 2543 B.E. (2010), the financial statements of a company established under Thai law, and a legal entity established under foreign law, must be prepared and filed with the Department of Business Development (“DBD”) within one month of the day that the general meeting approves the financial statements or within five months of the day that the accounts are closed, as the case may be.
Keywords: Mazars, Thailand, Legal, DBD, e-Filing, Financial Statements
19 February 2019
To encourage the filing of financial statements through the DBD’s e-filing system, the DBD issued a notification extending the deadline for filing the financial statements through the system by 7 days, effective 27 November 2018.
As a result, if a company with fiscal year-end 31 December 2018 holds its general meeting to approve the financial statements on 30 April 2019, the deadline for filing those financial statements through the DBD’s e-filing system is extended from 31 May 2019 to 7 June 2019.
For more information, please visit the Office of Trade Competition Commission and DBD website.