Financial Statements and Annual Filing

Financial Statements and Annual Filing are core statutory obligations for all Thai juristic entities, ensuring transparency, regulatory compliance, and accurate tax assessment. Businesses are required to prepare annual and half-year financial reports within prescribed timelines and submit them to the relevant authorities, including the Department of Business Development and the Revenue Department. Our services cover the full compliance lifecycle—from financial statement preparation to timely filing—helping businesses meet legal requirements, avoid penalties, and maintain good corporate standing in Thailand.

Filing Requirements

Thai juristic entities must prepare:

Item

Annual Report

Half-Year Report

Accounting Period

12 months

6 months (actual) + 6 months (estimated)

Filing Deadline

Within 150 days after the end of the accounting period

By 31 August each year

Reporting Authority

Department of Business Development (DBD) + Revenue Department

Revenue Department

Tax Rate

20%

20%