{"id":6637,"date":"2026-09-05T19:14:02","date_gmt":"2026-09-05T12:14:02","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/dissolution-liquidation\/"},"modified":"2026-09-05T19:20:47","modified_gmt":"2026-09-05T12:20:47","slug":"dissolution-liquidation","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/dissolution-liquidation\/","title":{"rendered":"Dissolution et liquidation d'une soci\u00e9t\u00e9 tha\u00eflandaise"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p><strong>Dissolution and liquidation<\/strong> (\u0e01\u0e32\u0e23\u0e40\u0e25\u0e34\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e25\u0e30\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35, <em>kan loek borisat lae chamra banchi<\/em>, in everyday English <em>closing<\/em> ou <em>winding up<\/em> a company) are the two stages by which a Thai company limited stops existing. Dissolution is the decision or event that ends the company&#8217;s business, by special resolution of the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/shareholder\/\">actionnaires<\/a>, by a term or condition in its own documents, by bankruptcy or by court order. Liquidation is what follows: a liquidator collects the assets, pays the creditors, obtains tax clearance and returns any surplus to the shareholders, after which the DBD registers the company as liquidated.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#grounds-and-procedure-under-the-civil-and-commercial-code\">Motifs et proc\u00e9dure en vertu du Code civil et commercial<\/a><\/li><li><a href=\"#what-closing-a-company-involves-in-practice\">Ce que implique la fermeture d'une entreprise en pratique<\/a><\/li><li><a href=\"#dissolution-compared-with-strike-off-and-bankruptcy\">Dissolution compar\u00e9e \u00e0 la radiation et \u00e0 la faillite<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"grounds-and-procedure-under-the-civil-and-commercial-code\">Motifs et proc\u00e9dure en vertu du Code civil et commercial<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Article 1236<\/strong> lists the causes of dissolution: a cause set out in the articles, expiry of a fixed term, completion of the sole purpose, a special resolution of the shareholders passed by a three-quarters majority, and bankruptcy. <strong>Article 1237<\/strong> lets the court dissolve a company on a shareholder&#8217;s application when the statutory formalities were never completed, the business did not start within a year or has been suspended for a whole year, it can only be carried on at a loss with no prospect of recovery, or the shareholders have fallen below the legal minimum.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>The liquidator<\/strong> is the directors unless the articles or the resolution appoint someone else. Within 14 days of dissolution the liquidator must register the dissolution and the appointment with the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dbd\/\">DBD<\/a>, publish the dissolution at least once in a local newspaper and send a registered letter to every known creditor. The liquidator then reports progress to the registrar every 3 months until the final accounts are approved.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-closing-a-company-involves-in-practice\">Ce que implique la fermeture d'une entreprise en pratique<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>The DBD side is quick; the Revenue Department side is not. A final set of accounts is audited to the dissolution date and a final corporate income tax return, PND 50, is filed within 150 days of it. A <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/vat\/\">TVA<\/a>-registered company must apply to cancel its registration within 15 days of dissolution and keep filing PP.30 returns until the cancellation is approved. The Revenue Department then reviews the company&#8217;s history before issuing tax clearance, reopening any year with a missing return or an unexplained shareholder loan. Employees must be paid statutory <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/severance-pay\/\">indemnit\u00e9 de d\u00e9part<\/a>.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Only when the creditors are paid and the tax cleared can the liquidator call the final shareholders&#8217; meeting, distribute what is left and register the completion of liquidation, again within 14 days. A clean company can be closed in about 3 months; one with years of neglected filings often takes a year. The books must be kept for 10 years after the liquidation is registered.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"dissolution-compared-with-strike-off-and-bankruptcy\">Dissolution compar\u00e9e \u00e0 la radiation et \u00e0 la faillite<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>Voluntary dissolution is chosen by the shareholders and controlled by the liquidator. Strike-off is done by the registrar to a company that appears defunct because it has filed nothing for years; it removes the company from the register but does not settle its taxes or release its directors, and a creditor or the Revenue Department can apply to restore it within 10 years. <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/bankruptcy\/\">Faillite<\/a> is a court process started by a creditor owed at least 2,000,000 baht by a company, with an official receiver taking over.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Walking away is not an exit. A dormant company continues to owe audits and returns, the director remains liable for the failures, and the record follows the director into later company registrations and <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/work-permit\/\">permis de travail<\/a> applications. Formal dissolution is the only route that ends the liability.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Combien de temps faut-il pour fermer une entreprise en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Environ 3 mois pour une entreprise dont les comptes et les d\u00e9clarations fiscales sont complets et \u00e0 jour. En cas d'omission de d\u00e9clarations ou si le D\u00e9partement du revenu conteste les comptes, l'obtention du certificat de d\u00e9charge fiscale peut prendre un an ou plus, car chaque d\u00e9claration en souffrance doit \u00eatre d\u00e9pos\u00e9e et pay\u00e9e avec des majorations avant que la liquidation ne puisse \u00eatre finalis\u00e9e.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Combien co\u00fbte la dissolution d'une entreprise en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Les frais gouvernementaux pour l'enregistrement de la dissolution et la cl\u00f4ture de la liquidation s'\u00e9l\u00e8vent \u00e0 quelques centaines de bahts chacun. Les co\u00fbts r\u00e9els correspondent \u00e0 l'audit final, \u00e0 l'avis dans les journaux, aux travaux comptables n\u00e9cessaires pour mettre les dossiers \u00e0 jour, ainsi qu'\u00e0 tous les imp\u00f4ts, suppl\u00e9ments et amendes \u00e9valu\u00e9s par le D\u00e9partement du revenu avant la d\u00e9livrance du quitus.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Un \u00e9tranger peut-il simplement abandonner une soci\u00e9t\u00e9 tha\u00eflandaise au lieu de la dissoudre ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Pas en toute s\u00e9curit\u00e9. L'entreprise doit toujours un audit annuel et des d\u00e9clarations fiscales, des amendes s'accumulent contre l'entreprise et ses administrateurs, et le registre peut la radier comme inactive, ce qui ne r\u00e8gle pas ses dettes et permet aux cr\u00e9anciers ou au fisc de la r\u00e9activer plus tard. Une dissolution et une liquidation formelles constituent la seule issue propre.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/company-limited\/\">Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/bankruptcy\/\">Faillite<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">Directeur<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/closing-a-company-in-thailand\/\">la fermeture d'une entreprise en Tha\u00eflande<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-company-in-thailand\/\">comment enregistrer une entreprise en Tha\u00eflande<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>Dissolution and liquidation (\u0e01\u0e32\u0e23\u0e40\u0e25\u0e34\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e25\u0e30\u0e0a\u0e33\u0e23\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35, kan loek borisat lae chamra banchi, in everyday English closing or winding up a company) are [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"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 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