What is Financial statements filing (DBD)?
A Thai company's audited financial statements are approved by the shareholders within 4 months of year-end and filed with the Department of Business Development within 1 month of approval.
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How Financial statements filing (DBD) works in Thailand
Every company and juristic partnership needs an audit by a licensed auditor. The shareholder list (BOJ.5) goes to the registrar within 14 days of the annual meeting. Filing is usually online through DBD e-Filing. AccountsOS prepares the trial balance for your auditor but does not file with the DBD.
Related terms
P.N.D.50 is the annual corporate income tax return. A company or juristic partnership files it and pays the tax within 150 days of the last day of its accounting period.
Corporate income tax (CIT, ภาษีเงินได้นิติบุคคล) is the tax a Thai company or juristic partnership pays on its net profit. The standard rate is 20%. Small companies that meet two conditions pay lower rates on the first 3 million baht of profit.
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