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Yes: Fully Claimable

Can I Claim Accounting and Audit Fees as a Business Expense in Thailand?

Yes. Bookkeeping, tax and audit fees are business costs. Every Thai company and juristic partnership needs a licensed auditor.

Typical claim: Bookkeeping is often a monthly fee and the audit a yearly fee that depends on the size and state of the books. Clean, reconciled books usually mean a shorter audit.

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AccountsOS keeps the books for Thailand businesses, tracks tax deadlines and handles expenses, in plain English. Ask Finn about yours, no signup needed.

What Revenue Department (กรมสรรพากร) says

Professional fees for running the business are costs. When you pay a Thai firm for services, withhold 3% and remit it with P.N.D.53 within 7 days of month-end (15 days online), and give the firm a 50 Tawi certificate. The audit is needed because audited statements go to the DBD within one month of the shareholders approving them, and to the Revenue Department with the P.N.D.50.

When you can claim

  • Monthly bookkeeping by a Thai accountant
  • The statutory audit by a licensed auditor
  • Tax return preparation for P.N.D.50 and P.N.D.51
  • DBD filing services
  • Fees for payroll processing and Social Security filings
  • Advice on the company's VAT and withholding
  • Company secretarial work for the annual meeting and the BOJ.5

When you cannot claim

  • An owner's personal income tax return paid by the company without being treated as the owner's pay
  • Fees for a director's private matters, such as personal property or family affairs

Good to know

Pro tip: Ask your accountant and auditor for full tax invoices in the company's name, so the input VAT on their fees can go on the P.P.30 when the company is VAT-registered.

Important: Withholding at 3% applies to service fees paid to a Thai company. Forgetting it leaves the payer liable for the tax it should have withheld. Finn keeps the books ready for your accountant and auditor, but it is not a licensed auditor and does not sign or file anything with the DBD or the Revenue Department.

Source: Revenue Department (กรมสรรพากร)

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