{"id":10243,"date":"2023-04-25T15:04:26","date_gmt":"2023-04-25T08:04:26","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=10243"},"modified":"2025-01-29T10:39:18","modified_gmt":"2025-01-29T03:39:18","slug":"annual-audit-for-companies","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/annual-audit-for-companies\/","title":{"rendered":"Demystifying the Annual Audit Process in Thailand for Foreign Businesses: A Comprehensive Guide"},"content":{"rendered":"<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a> \u203a\u203a <\/span>Demystifying the Annual Audit Process in Thailand for Foreign Businesses: A Comprehensive Guide<\/div>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='introduction'  class='avia-section av-re718-6a245fcc227447d026dc3153b9173d31 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-2  el_after_av_textblock  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10243'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-4  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>legal<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Demystifying the Annual Audit Process in Thailand for Foreign Businesses: A Comprehensive Guide<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">25\/04\/2023<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">In Thailand, all legal entities, joint ventures, foreign company branches, and representative offices must prepare financial statements for each accounting period. A company&#8217;s financial statements must undergo auditing by a Certified Thai Auditor and receive shareholder approval before filing with the Commercial Registration Department of the Ministry of Commerce and the Revenue Department of the <a href=\"http:\/\/www2.mof.go.th\/\" target=\"_blank\" rel=\"noopener\">Ministry of Finance<\/a>.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">This blog post will provide comprehensive guidance and information on the Annual Audit for companies in Thailand.<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-10  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-f5818ce20c7f7c792967f964497ad148\">\n.avia-image-container.av-kscy8en7-f5818ce20c7f7c792967f964497ad148 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-f5818ce20c7f7c792967f964497ad148 av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling  radius_10 img av-has-copyright av-copyright-icon-reveal'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-10244 avia-img-lazy-loading-not-10244 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide.png\" alt='Opening a Shop in Thailand' title='Opening a Shop in Thailand'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/04\/Demystifying-the-Annual-Audit-Process-in-Thailand-for-Foreign-Businesses-A-Comprehensive-Guide-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><small class=\"avia-copyright\">&lt;a href=&quot;https:\/\/www.freepik.com\/free-vector\/business-people-standing-document_4530226.htm#query=audit&amp;position=4&amp;from_view=search&amp;track=robertav1_2_sidr&quot;&gt;Image by katemangostar&lt;\/a&gt; on Freepik<\/small><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10243'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-13  el_before_av_two_third  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-14  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3\">\n#top .av_textblock_section.av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: left\">Key points<\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">All legal entities, joint ventures, foreign company branches, and representative offices in Thailand must prepare financial statements for each accounting period and have them audited by a Certified Thai Auditor even if there are 0 transactions and no income. There is no \u201dDormant Status\u201d for a company in Thailand.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Thai companies, representative offices, joint ventures, and foreign company branches must submit financial statements to the Ministry of Commerce for their designated accounting period within 150 days of the fiscal year&#8217;s end.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">An Annual General Meeting (AGM) plays an essential role in the annual audits, allowing shareholders to review and approve the auditor&#8217;s report and ask questions related to the financial statements.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Documentation required in an annual audit includes company name, type of business, information on directors, audited financial statements, balance sheets, profit, and loss accounts, a list of shareholders, and minutes from the annual meeting.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Penalties for non-compliance include fines, surcharges, and even imprisonment, and businesses must retain their books of accounts for at least five years.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is the annual audit for Thai companies?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">Thailand operates a self-assessment <a href=\"https:\/\/belaws.com\/thailand\/how-does-withholding-tax-work-in-thailand\/\">tax<\/a> system, and the tax year generally ends on December 31. All Thai companies, representative offices, joint ventures, and foreign company branches must submit financial statements to the Ministry of Commerce for their designated accounting period. Companies must submit financial statements <\/span><span style=\"font-weight: 400\">even if there are 0 transactions and no income. There is no \u201d<a href=\"https:\/\/belaws.com\/thailand\/dormant-companies-in-thailand\/\">Dormant Status<\/a>\u201d for a company in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lgvz582l-0654a8f791da4b671b622c1e2234c197'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">For foreign enterprises, including Representative Offices, Branch Offices, and Regional Offices, financial statements must be submitted within 150 days of the fiscal year&#8217;s end. Any changes to the accounting period require approval from the Revenue Department.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lgvz5f4c-d8223232732dd7dc20f91cb4a5fd5793'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">It is important to note that Thailand has numerous regulations that govern auditing and compliance, including the Accounting Act of 2000, Securities and Exchange Act of 1992, Bank of Thailand Act B.E. 2485, Insurance Commission Act B.E. 2550, and the Financial Institutions Business Act B.E. 2551. Additionally, an independent certified auditor must analyze and certify all financial accounts.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-893pgz-417cf0891102d15fa8bff673921feb47\">\n#top .hr.hr-invisible.av-893pgz-417cf0891102d15fa8bff673921feb47{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-893pgz-417cf0891102d15fa8bff673921feb47 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-gfh9xy-e0bde1d55d8468f28ed18b9996433e48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What role does an AGM play in the annual audits of Thai companies?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lbvv3xia-d149a1fd03f97fef5ae6d28412b0c71d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">An Annual General Meeting (AGM) is an important event for Thai companies. It allows shareholders to discuss and approve various matters related to the company&#8217;s operations, including the annual audit.<\/span><\/p>\n<p><span style=\"font-weight: 400\">In Thailand, the Companies Act requires every company to hold an AGM at least once a year, within four months after the end of the company&#8217;s financial year. During the AGM, the company&#8217;s directors present the company&#8217;s financial statements, including the auditor&#8217;s report, to the <a href=\"https:\/\/belaws.com\/thailand\/shareholder-meeting-notification\/\">shareholders<\/a>.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg22j835-63a35fb58536f4d93e2673bd81528550'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">The auditor&#8217;s report is an important component of the financial statements and provides an independent assessment of the company&#8217;s financial position and performance. The auditor&#8217;s report also confirms that the financial statements have been prepared per the applicable accounting standards and provide a true and fair view of the company&#8217;s financial position.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Therefore, the AGM allows shareholders to review and discuss the auditor&#8217;s report, ask questions, and seek clarification on any issues related to the financial statements. The shareholders may also vote to approve the appointment of the auditor for the following year.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg22jh6y-77fdb7ff136602b8aad53af5561551e6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">In summary, the AGM plays a crucial role in the annual audits for Thai companies as it provides a platform for shareholders to review and approve the auditor&#8217;s report, ensuring transparency and accountability in the company&#8217;s financial reporting.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-46gfwb-58a10d20942bf67843dddd375c649e17\">\n#top .hr.hr-invisible.av-46gfwb-58a10d20942bf67843dddd375c649e17{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-46gfwb-58a10d20942bf67843dddd375c649e17 hr-invisible  avia-builder-el-25  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2ekuia-f4cdd029a06b7f44c122570d3699f8d9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What should be included in an annual audit?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldblbhc1-f298b29c3115cdbbbf6ad3768e1f1c33'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">After each accounting period, both public and private limited companies are required to provide specific documentation, including:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The company name,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">type of business,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">information on directors,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">audited financial statements,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">balance sheets,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">profit and loss accounts,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">a list of shareholders as of the meeting date<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">and minutes from the annual meeting. <\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg69ujoe-beb670f10593c7af102d7834413cb886'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">These documents must be prepared in Thai for reporting purposes, and international companies must provide a translation.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Private and public limited companies must have an independent auditor review their financial accounts at the end of the fiscal year.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Under the Accounting Act of 2000, businesses must retain their books of accounts for at least five years. Additionally, depending on the nature of the business activity, the Director-General of the Revenue Department may require an extension of up to seven years.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-649b0e-50a8b59d6472fe9ba7b5e0d211b2e710\">\n#top .hr.hr-invisible.av-649b0e-50a8b59d6472fe9ba7b5e0d211b2e710{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-649b0e-50a8b59d6472fe9ba7b5e0d211b2e710 hr-invisible  avia-builder-el-29  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lezdvgsq-6e3e512aed92c5e125197232e9b4593f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What must companies prepare and file in an Annual Audit in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lezdvugg-68624e9d0f5e1cbb9aa84cb627635cfa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">Depending on the type of corporate entity chosen, the preparation and filing of reporting requirements may vary. Here are some examples:<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg69w02n-68451816bf901ebb399735b13fe117a3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b><i>Private Limited Company:<\/i><\/b><span style=\"font-weight: 400\"> The company director is responsible for calling an annual shareholders meeting within four months of the end of the fiscal year. The purpose of the meeting is to approve the company&#8217;s audited financial statements. The audited statement and supporting documents, including a list of shareholders on the meeting date, must be filed with the Registrar no later than one month after the meeting date.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg69w5ql-24c41ee97dbb45ba37cf14340ec6ce13'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b><i>Public Limited Company:<\/i><\/b><span style=\"font-weight: 400\"> The company director must call an annual shareholders meeting within four months of the end of the fiscal year to approve the firm&#8217;s audited financial accounts. A copy of the audited financial statement and annual report, along with a copy of the minutes of the shareholder meeting approving the financial statement certified by the director, must be submitted to the Registrar with a list of shareholders on the date of the meeting no later than one month after the meeting&#8217;s approval. Additionally, the corporation must publish the balance sheet for public knowledge in a newspaper for at least one day within one month of its authorization at the shareholder&#8217;s meeting.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg69wbxt-13d92a2cace58c7ab198aab3b763b71b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Branch Office, Representative Office, or Regional Office: <\/b><span style=\"font-weight: 400\">The Branch Office manager must provide a copy of the financial statement to the Registrar within 150 days of the end of the fiscal year. In this case, shareholder meeting permission is not required.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-n8btz-a276190853c681e3e1790372dfc76068\">\n#top .hr.hr-invisible.av-n8btz-a276190853c681e3e1790372dfc76068{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-n8btz-a276190853c681e3e1790372dfc76068 hr-invisible  avia-builder-el-35  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-qyaccg-e2e36f9d29862f92df6d1c2ba3cab48f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What happens if a company doesn\u2019t submit its annual audit?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lg69yjp1-2e8dea0cbc27ee52e1741ecbf2edb221'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">Individuals or entities that violate compliance regulations will be penalized a maximum of 100,000 baht (equivalent to US$3,200).<\/span><\/p>\n<p><span style=\"font-weight: 400\">In case a company understates its profits by more than 25% for a full year, it will be charged 20% on the understated amount. Furthermore, there will be a 100% surcharge for incorrect filing and a 200% surcharge for failing to file the return.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">However, if the taxpayer submits a formal request to the tax officer, a penalty reduction of up to 50% is possible.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1celubh-c887d1b4e206a2caba20cb3ff150dcc2\">\n#top .hr.hr-invisible.av-1celubh-c887d1b4e206a2caba20cb3ff150dcc2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1celubh-c887d1b4e206a2caba20cb3ff150dcc2 hr-invisible  avia-builder-el-38  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-rdnbv2-981b332494559868d187a7bd727010ef'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How can Belaws help?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lgqafia3-076ba828395ee8cdc64dcffc392f9a5e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">For more information about annual audits in Thailand, why not talk to one of our experts now?<\/span><\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-41  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-d154d145431b4a8a4eb7043c51e06292 avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Talk to an expert<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<section  class='av_textblock_section av-vy38za-80a3e6dfeda877fd8fff71dd3e08f6f1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">If you want to learn more about how our experts can help with your accounting and secretary needs, please click <\/span><a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here<\/span><\/a><span style=\"font-weight: 400\">. For more details about our incorporation services, please click<\/span><a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\"> here.<\/span><\/a><span style=\"font-weight: 400\">\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lspj25-d36d79f33aa8e5369a2c12d2136a4fe9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>This article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4rstf25-09aa8edfee9bfff0c66b62d8ea68b23c av-social-sharing-box-default  avia-builder-el-44  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul 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id=\"style-css-av-kslkhjve-b51e9e9fda047178fc9b84a014d9a1f5\">\n.avia-image-container.av-kslkhjve-b51e9e9fda047178fc9b84a014d9a1f5 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kslkhjve-b51e9e9fda047178fc9b84a014d9a1f5 av-styling- avia-align-center  avia-builder-el-49  el_after_av_hr  el_before_av_hr  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/calendly.com\/belaws\/legalthailand?utm_source=belaws&amp;utm_medium=website&amp;utm_content=thailand-immediate-consultation&amp;month=2022-09\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-6668 avia-img-lazy-loading-not-6668 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-300x242.png\" alt='Immediate 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id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-50  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-51  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/calendly.com\/vbapartners\/legalconsultation\" class=\"avia-button av-j4oxcr-e0ea6afbeeb7bdc081b7ce55f0ab0b6f avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue871' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-52  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of up to 1 hour and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-54  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69\">\n.avia-section.av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69 main_color avia-section-default avia-no-border-styling  avia-builder-el-60  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10243'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641\">\n#top .hr.hr-invisible.av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641 hr-invisible  avia-builder-el-61  el_before_av_textblock  avia-builder-el-first  av-desktop-hide av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-e8bwe9-42a5aa99fe46b76eb6bea8fd40de44ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left\">Frequently asked questions<\/h3>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-37pzrl-0e2130f093209067c90d3f6b04c2d251\">\n#top .hr.hr-invisible.av-37pzrl-0e2130f093209067c90d3f6b04c2d251{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-37pzrl-0e2130f093209067c90d3f6b04c2d251 hr-invisible  avia-builder-el-63  el_after_av_textblock  el_before_av_toggle_container  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='togglecontainer av-lh44qsom-c05916b27f8a12ecb1b179bd05f5cc0e  avia-builder-el-64  el_after_av_hr  avia-builder-el-last  av-accordion-style-2 toggle_close_all'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/FAQPage\" >\n<section class='av_toggle_section av-lh44pm9k-5688759b96f7a5194ce2892a8169074c'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>Is audit mandatory in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, according to the Thai Civil and Commercial Code, all limited companies in Thailand are required to have an annual audit conducted by an auditor. This requirement also applies to other types of entities such as partnerships, joint ventures, and branches of foreign companies.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lh44puch-7d6ef1121b360286e4e8975ad9283567'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>Can audit be done annually?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, the annual audit is required to be conducted once every fiscal year, which is defined as a period of 12 months. The accounting year in Thailand can be any period of 12 months as determined by the company, as long as it is consistent from year to year.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lh44q1wz-236bde00c5e0eb1a13ecba4516dcf58d'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What is the accounting year in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The audit fee in Thailand can vary depending on the size and complexity of the company and the scope of the audit. The fee may also be influenced by the level of experience and reputation of the auditor. Therefore, it is difficult to provide a general estimate of the audit fee in Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lh44qbsp-ffd132e68b6dbe2b44b0cb8990a58649'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>How much is the audit fee in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, annual audit is compulsory for all limited companies in Thailand. It is a legal requirement that must be fulfilled in order for the company to comply with Thai laws and regulations. Failing to comply with this requirement can result in penalties and fines.<\/p>\n<\/div><\/div><\/div><\/section>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_3'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10243'><div class='entry-content-wrapper clearfix'><\/p>\n<div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-65  el_after_av_section  el_before_av_section  avia-builder-el-no-sibling  first flex_column_div '   ><section  class='av_textblock_section av-2jjczv-f8cba9213d57d135389f2377189c4f87'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related articles<\/h2>\n<\/div><\/section><br \/>\n<div id='av-masonry-1' class='av-masonry av-2fkee3-50bf06403d3918aff98ac406f7022a4e noHover av-flex-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/crypto-tax-in-thailand\/\" id=\"av-masonry-1-item-4989\" data-av-masonry-item=\"4989\" class=\"av-masonry-entry isotope-item post-4989 post type-post status-publish format-standard has-post-thumbnail hentry category-blockchain category-corporate category-cryptocurrency category-tax  av-masonry-item-with-image\" title=\"What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-4991 avia-img-lazy-loading-not-4991\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-705x570.png\" title=\"What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" alt=\"Crypto tax in Thailand What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >07\/10\/2021<br \/>\r\nThailand is currently experiencing a Blockchain boom, with exchanges and Fraction all being granted a Digital Assets Exchange License from Thailand\u2019s Ministry of Finance.<\/div><span class='av-masonry-date meta-color updated'>October 7, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/thailand-new-rates-social-security-fund-contribution\/\" id=\"av-masonry-1-item-5022\" data-av-masonry-item=\"5022\" class=\"av-masonry-entry isotope-item post-5022 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-tax  av-masonry-item-with-image\" title=\"Thailand introduces new rates for Social Security Fund contributions\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-5024 avia-img-lazy-loading-not-5024\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-705x570.png\" title=\"Thailand introduces new rates for Social Security Fund contributions\" alt=\"Thailand introduces new rates for Social Security Fund contributions\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand introduces new rates for Social Security Fund contributions<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >12\/10\/2021<br \/>\r\nThailand's Minister for Labour has announced a new regulation relating to Social Security Fund (SSF) contributions.<\/div><span class='av-masonry-date meta-color updated'>October 12, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/electric-vehicles-tax-incentive\/\" id=\"av-masonry-1-item-5308\" data-av-masonry-item=\"5308\" class=\"av-masonry-entry isotope-item post-5308 post type-post status-publish format-standard has-post-thumbnail hentry category-news category-tax  av-masonry-item-with-image\" title=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-5311 avia-img-lazy-loading-not-5311\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-705x570.png\" title=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" alt=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >26\/10\/2021<br \/>\r\nThailand: new incentives to remain a leading hub for the automotive industries.<\/div><span class='av-masonry-date meta-color updated'>October 26, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mw4lq3-4d1f7b909685b16735a77d3969f438e4\">\n#top .hr.hr-invisible.av-mw4lq3-4d1f7b909685b16735a77d3969f438e4{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-mw4lq3-4d1f7b909685b16735a77d3969f438e4 hr-invisible  avia-builder-el-68  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span 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