Companies with accounting periods ending 31 December 2012 must file its audited financial statements with the Department of Business Development (‘DBD’), Ministry of Commerce no later than 31 May 2013.
Keywords: Mazars, Thailand, Accounts, Legal, Audited Financial Statements, AGM, Department for Business Development, Ministry of Commerce, PND 50
26 March 2013
In addition, the audited financial statements must be filed together with the annual corporate income tax return (PND. 50) at the Revenue Department no later than 30 May 2013.
It is also important to note that the director of the company has a duty to file the updated list of shareholders to the DBD registrar at least once a year but no later than 14 days from the date of holding the Annual General Meeting of Shareholders. Otherwise, the authorised director(s) of the company will subject to a penalty up to 10,000 Baht for late submission.