# What is Financial statements filing (DBD)?

Country: Thailand

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.

## 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.

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

## Related terms

- [P.N.D.50 (ภ.ง.ด.50)](https://accounts-os.com/th/glossary/pnd50-thailand)
- [Corporate Income Tax (Thailand)](https://accounts-os.com/th/glossary/corporate-income-tax-thailand)