# Financial Statements to the DBD

Country: Thailand
When: Shareholders approve within 4 months of year-end. File with the DBD within 1 month of approval: 31 May for a 31 December year-end approved on 30 April. Shareholder list (BOJ.5) within 14 days of the annual meeting.

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.

## 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.

## What happens if you miss it

Late filing is an offence with a settlement fine. Confirm the amount with the DBD.

## Submission 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 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

Source: https://www.dbd.go.th/data-storage/attachment/10a7ab64d6162d775b5483c410.pdf