Professional teams (CPD)

Auditor professional teams (CPA)

Consultancy professional for accounting system and
businesses or commercial law

 

  • Accounting system
  • Internal audit
  • Consulting
  • Auditing
  • Commercial law
  • Visa services
  • Import boat and registration boat for charter.

 

Monthly Services:

  • Salary tax (Phor.ngor.dor.1)
  • Withholding tax (Phor.ngor.dor. 3, 53)
  • Value added tax (Phor.por.30)
  • Specific Business Tax (Phor.thor.40)
  • Social security
  • Other forms tax
  • Operation report for the tax payment . (every month)

Yearly Services:

  • A juristic person income tax half year (Phor.ngor.dor.51)
  • Balance sheet
  • Financial statement
  • Income statement
  • Retained Earnings statement
  • A juristic person income tax for year (Phor.ngor.dor.50)
  • Personal income tax (Phor.ngor.dor. 90,91,94)

Thai Accounting Rules

Accounting transactions
Accounting transactions may be recorded in a foreign language, but there should be a Thai translation. Accounting period A newly
established company or partnership should close its accounts
within 12 months from the date of its registration. After that, the account should be closed every 12 months.  If a company wishes to change its accountings period, it must get written approval from the Revenue Department. Accounting method Any accounting method which is adopted by a company must be used consistently and may be changed only with approval of the Revenue Department. Statutory reserve A statutory reserve of at least five percent of the annual net profits arising from. The business must be appropriated by the company at each distribution of dividends until the reserve reaches at least 10 per cent of the company’s authorized capital. Reporting requirement Companies, partnerships and branches of foreign corporations are required to prepare a balance sheet and income statement for each accounting period which must be certified by an authorized auditor Filing of financial statement & tax return At the end of fiscal year ,certified financial statement must be submitted to the Commercial Department. Copies of certified financial statements must also accompany the income tax return, which must be filed with the Revenue Department within 150 days from the end of fiscal year