{"id":12664,"date":"2026-11-10T05:20:28","date_gmt":"2026-11-09T22:20:28","guid":{"rendered":"https:\/\/www.thailawonline.com\/annual-company-compliance-thailand-2\/"},"modified":"2026-11-10T05:53:02","modified_gmt":"2026-11-09T22:53:02","slug":"annual-company-compliance-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/annual-company-compliance-thailand\/","title":{"rendered":"Obligations annuelles des soci\u00e9t\u00e9s en Tha\u00eflande : AG, d\u00e9p\u00f4ts et \u00e9ch\u00e9ances"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Every Thai limited company has the same yearly duties: hold the annual general meeting, approve audited accounts, file them with the DBD, file the shareholder list, and file its tax returns on time.<\/strong> We prepare the meeting papers and the filings, and keep the calendar so nothing is missed.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who it is for:<\/strong> directors and shareholders of Thai private limited companies, including foreign-owned and BOI companies.<\/li>\n\n\n<li><strong>Frais\u00a0:<\/strong> g\u00e9n\u00e9ralement autour de 9 900 THB, selon les documents et le travail \u00e0 faire. Nous confirmons les honoraires par \u00e9crit avant de commencer.<\/li>\n\n\n<li><strong>Ce que nous faisons :<\/strong> AGM notice, minutes and resolutions, shareholder list filing, DBD filing of the approved financial statements in coordination with your accountant and auditor, and a deadline calendar.<\/li>\n\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Send us the company affidavit, the shareholder register and the financial year end.<\/li>\n\n\n<li>We confirm the fee and the calendar in writing.<\/li>\n\n\n<li>We prepare the AGM notice and papers.<\/li>\n\n\n<li>After the meeting, we file the shareholder list and the financial statements.<\/li>\n\n<\/ol>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#quote\">Demander un devis<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li class=\"\"><a href=\"#agm\">L'assembl\u00e9e g\u00e9n\u00e9rale annuelle<\/a><\/li><li class=\"\"><a href=\"#accounts\">\u00c9tats financiers et audit<\/a><\/li><li class=\"\"><a href=\"#shareholders\">La liste des actionnaires<\/a><\/li><li class=\"\"><a href=\"#tax\">Calendrier des d\u00e9clarations fiscales<\/a><\/li><li class=\"\"><a href=\"#directors\">Devoirs des administrateurs<\/a><\/li><li class=\"\"><a href=\"#send\">Que nous envoyer<\/a><\/li><li class=\"\"><a href=\"#quote\">Obtenir un devis \u00e0 forfait<\/a><\/li><li class=\"\"><a href=\"#faq\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"agm\">L'assembl\u00e9e g\u00e9n\u00e9rale annuelle<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/company-limited\/\">soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/a> must hold a general meeting within six months of registration, and then at least once in every twelve months (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1171\/\">Civil and Commercial Code section 1171<\/a>). Notice must be sent by registered post with acknowledgement of receipt to every <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/shareholder\/\">actionnaire<\/a> at least seven days before the meeting, or fourteen days where a special resolution is proposed, and must state the place, date, time and business (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1175\/\">section 1175<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Failing to call the meeting under section 1171 is an offence under the Act on Offences relating to Registered Partnerships, Limited Partnerships, Limited Companies, Associations and Foundations B.E. 2499 (section 16), with a fine of up to 20,000 baht. A defective notice under section 1175 carries the same maximum (section 17). Since the Act on Pinai Fines B.E. 2565, these fines are non-criminal fines (\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e40\u0e1b\u0e47\u0e19\u0e1e\u0e34\u0e19\u0e31\u0e22).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"accounts\">\u00c9tats financiers et audit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The company must prepare a balance sheet with a profit and loss account at least once every twelve months, at the end of its financial year (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1196\/\">section 1196<\/a>). The balance sheet must be audited by one or more auditors and submitted for approval to the general meeting within four months of its date, and a copy sent to each shareholder at least three days before the meeting (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1197\/\">section 1197<\/a>). The directors also present a report on the business of the year (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1198\/\">section 1198<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After approval, the directors send a copy of the balance sheet to the registrar within one month (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1199\/\">article 1199<\/a>). The Accounting Act B.E. 2543, section 11, sets the same one-month deadline for filing the financial statements of a Thai limited company, counted from the date of approval at the meeting. Failing to file under section 11 carries a fine of up to 50,000 baht (section 30). Failing to prepare, audit or present the balance sheet is an offence under the 2499 Act (section 18), with a fine of up to 20,000 baht.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"shareholders\">La liste des actionnaires<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The register of shareholders is kept at the registered office and must be open to shareholders for inspection (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1139\/\">section 1139<\/a>). At least once a year, and no later than fourteen days after the ordinary meeting, the directors send the registrar a list of all shareholders at the date of the meeting and of those who ceased to be shareholders since the last ordinary meeting. This is the list the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dbd\/\">DBD<\/a> publishes, so it must match the register.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax\">Calendrier des d\u00e9clarations fiscales<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>D\u00e9p\u00f4t<\/th><th>Date limite<\/th><th>Loi<\/th><\/tr><\/thead><tbody><tr><td>Half-year corporate income tax return (PND 51)<\/td><td>Within 2 months after the end of the first 6 months of the accounting period<\/td><td>Revenue Code section 67 bis<\/td><\/tr><tr><td>Annual corporate income tax return (PND 50)<\/td><td>Within 150 days after the end of the accounting period<\/td><td>Revenue Code section 68<\/td><\/tr><tr><td>Financial statements to the DBD<\/td><td>Within 1 month after approval at the AGM<\/td><td>Accounting Act section 11; CCC section 1199<\/td><\/tr><tr><td>Shareholder list to the DBD<\/td><td>Within 14 days after the AGM<\/td><td>CCC section 1139<\/td><\/tr><tr><td>Change of directors<\/td><td>Within 14 days of the change<\/td><td>CCC section 1157<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The accounting period is twelve months, with exceptions for a new company and for an approved change of year end (Revenue Code section 65). Monthly filings such as withholding tax and, for a registered business, <a href=\"https:\/\/www.thailawonline.com\/fr\/vat-registration-in-thailand\/\">TVA<\/a> are handled by your accountant. Read our guide to <a href=\"https:\/\/www.thailawonline.com\/fr\/corporate-tax-in-thailand\/\">imp\u00f4t sur les soci\u00e9t\u00e9s en Tha\u00eflande<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"directors\">Devoirs des administrateurs<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A company is managed by one or more <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">administrateurs<\/a> under the control of the general meeting (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1144\/\">section 1144<\/a>). Directors must apply the diligence of a careful businessman and are jointly responsible for, among other things, the proper keeping of the account books and documents required by law and the proper enforcement of the resolutions of the general meeting (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1168\/\">section 1168<\/a>). A change of directors must be registered within fourteen days (<a href=\"https:\/\/www.thailawonline.com\/fr\/thai-civil-code\/section-1157\/\">section 1157<\/a>); failing to register it is an offence under the 2499 Act (section 13), with a fine of up to 20,000 baht. Our guide to <a href=\"https:\/\/www.thailawonline.com\/fr\/company-director-in-thailand-appointment-removal\/\">la nomination et la r\u00e9vocation d'un administrateur<\/a> covers the change itself.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"send\">Que nous envoyer<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company affidavit (certificate) and the memorandum and articles of association<\/li>\n\n\n<li>The current shareholder register<\/li>\n\n\n<li>The financial year end, and the name of your accountant and auditor<\/li>\n\n\n<li>The date of the last AGM and copies of the last filings<\/li>\n\n\n<li>Any change of directors, address or capital during the year<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Closing the company instead? See <a href=\"https:\/\/www.thailawonline.com\/fr\/closing-a-company-in-thailand\/\">la fermeture d'une entreprise en Tha\u00eflande<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quote\">Obtenir un devis \u00e0 forfait<\/h2>\n\n\n<div class=\"tlo-qf\" id=\"tlo-qf-1\">\n\t<h3 class=\"tlo-qf__h\">Demander un devis forfaitaire<\/h3>\n\t\t\t<p class=\"tlo-qf__sub\">Dites-nous ce dont vous avez besoin. Un avocat tha\u00eflandais agr\u00e9\u00e9 le lit et r\u00e9pond avec un tarif fixe, et non une estimation horaire.<\/p>\n\t\t<form class=\"tlo-qf__form\" data-nonce=\"26a7344c6d\" novalidate action=\"\">\n\t\t<label class=\"tlo-qf__l\">Votre nom\n\t\t\t<input type=\"text\" name=\"qf_name\" required autocomplete=\"name\">\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Courriel ou WhatsApp\n\t\t\t<input type=\"text\" name=\"qf_contact\" required autocomplete=\"email\" placeholder=\"vous@example.com ou +66 ...\">\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Sur quoi avez-vous besoin d'aide ?\n\t\t\t<select name=\"qf_service\" required>\n\t\t\t\t\t\t\t\t\t<option value=\"Divorce\" >divorce<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Child custody or maintenance\" >Garde d'enfants ou pension alimentaire<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Prenuptial agreement\" >contrat pr\u00e9nuptial<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Marriage or family matter\" >Affaire de mariage ou de famille<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Last will or inheritance\" >Testament ou succession<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Property purchase or transfer\" >Achat ou transfert de propri\u00e9t\u00e9<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Lease, usufruct or superficies\" >Bail, usufruit ou droit de superficie<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Company registration or corporate\"  selected='selected'>Immatriculation de soci\u00e9t\u00e9 ou droit des soci\u00e9t\u00e9s<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Work permit or employment\" >Permis de travail ou emploi<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Visa or immigration\" >Visa ou immigration<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Tax or revenue matter\" >Affaire fiscale<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Notary or document legalisation\" >Notaire ou l\u00e9galisation de documents<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Criminal matter\" >Affaire p\u00e9nale<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Something else\" >Autre chose<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/label>\n\t\t<label class=\"tlo-qf__l\">Bri\u00e8vement, votre situation\n\t\t\t<textarea name=\"qf_message\" rows=\"4\"><\/textarea>\n\t\t<\/label>\n\t\t<div class=\"tlo-qf__hp\" aria-hidden=\"true\">\n\t\t\t<label>Laissez ce champ vide<input type=\"text\" name=\"qf_website\" tabindex=\"-1\" autocomplete=\"off\"><\/label>\n\t\t<\/div>\n\t\t<button type=\"submit\" class=\"tlo-qf__btn\">Obtenir un devis \u00e0 forfait<\/button>\n\t\t<p class=\"tlo-qf__promise\">Nous r\u00e9pondons sous 24 \u00e0 48 heures.<\/p>\n\t\t<p class=\"tlo-qf__msg\" role=\"status\" aria-live=\"polite\"><\/p>\n\t<input type=\"hidden\" name=\"trp-form-language\" value=\"fr\"\/><\/form>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Liens connexes : <a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-company-in-thailand\/\">Cr\u00e9er une soci\u00e9t\u00e9 en Tha\u00eflande<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/corporate-tax-in-thailand\/\">Imp\u00f4t sur les soci\u00e9t\u00e9s en Tha\u00eflande<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/company-director-in-thailand-appointment-removal\/\">Company directors<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\">Foire aux questions<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-53839976580\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Une soci\u00e9t\u00e9 tha\u00eflandaise doit-elle tenir une AG chaque ann\u00e9e ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Yes. Civil and Commercial Code section 1171 requires a general meeting within six months of registration and then at least once every twelve months.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976581\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quand d\u00e9poser les \u00e9tats financiers aupr\u00e8s du DBD ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Within one month after the general meeting approves them, under Accounting Act section 11 and Civil and Commercial Code section 1199. The meeting must take place within four months of the year end under section 1197.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976582\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quelle amende pour un d\u00e9p\u00f4t tardif des \u00e9tats financiers ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Accounting Act section 30 provides a fine of up to 50,000 baht for failing to file under section 11.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976583\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quand la liste des actionnaires doit-elle \u00eatre d\u00e9pos\u00e9e ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Within fourteen days after the ordinary meeting, under section 1139.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976584\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quand la d\u00e9claration d'imp\u00f4t sur les soci\u00e9t\u00e9s est-elle due ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The annual return (PND 50) within 150 days after the end of the accounting period, under Revenue Code section 68, and the half-year return (PND 51) within two months after the first six months, under section 67 bis.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976585\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Les administrateurs sont-ils personnellement responsables ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Directors must act with the diligence of a careful businessman and are jointly responsible for the account books and for carrying out the resolutions of the meeting, under section 1168.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-53839976586\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Faites-vous la comptabilit\u00e9 et l'audit ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>No. A licensed accountant keeps the books and an auditor audits the accounts. We handle the meeting, the corporate filings and the calendar, and work with your accountant and auditor.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Every Thai limited company has the same yearly duties: hold the annual general meeting, approve audited accounts, file them with [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12654,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"","tlo_authority_on":"","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"annual company compliance Thailand","rank_math_title":"Annual Company Compliance Thailand | AGM and Filings","rank_math_description":"Annual company compliance in Thailand: the AGM, audited accounts, DBD filing, shareholder list, tax returns, director duties and fines for late filing.","rank_math_breadcrumb_title":"Annual Company Compliance Thailand","rank_math_canonical_url":""},"class_list":["post-12664","page","type-page","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=12664"}],"version-history":[{"count":1,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12664\/revisions"}],"predecessor-version":[{"id":12699,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/12664\/revisions\/12699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/12654"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=12664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}