Financial Statements to the DBD
Audited financial statements approved by the shareholders and filed with the Department of Business Development, with the shareholder list. Every company limited and public company limited needs a licensed auditor, so the audit has to be finished before the annual general meeting can approve the statements.
Finn tracks your Thailand deadlines
AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Thailand businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Company limited and public company limited
- Registered partnerships also file audited statements; confirm their date with the DBD
What to file
The audited financial statements and the BOJ.5 shareholder list. The statements must match what the shareholders approved at the meeting.
How to file
Usually online through DBD e-Filing. AccountsOS prepares the trial balance for your auditor and does not file with the DBD. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
No tax is paid with this filing. There is no tax payment with this filing, but the audited statements are also needed for the P.N.D.50.
Penalties for missing this deadline
Late filing is an offence with a settlement fine. Confirm the amount with the DBD.
Filing checklist
- Book the audit early in the year
- Hold the annual meeting within 4 months
- File the statements and the BOJ.5
- Reconcile the bank accounts before the audit starts
- Keep the DBD filing receipt
Documents you'll need
- Audited financial statements signed by the licensed auditor
- Minutes of the annual general meeting
- The shareholder list (BOJ.5)
Common mistakes to avoid
- Holding the meeting after the 4-month limit
- Forgetting the BOJ.5 shareholder list
- Leaving the audit until the last month
- Filing statements that differ from the version the auditor signed
Never miss a Thailand deadline
AccountsOS tracks every Revenue Department (กรมสรรพากร) and Department of Business Development (กรมพัฒนาธุรกิจการค้า, DBD) deadline and reminds you weeks ahead.
Try Free