As we enter 2026, many business owners are now receiving notifications from their accounting firms to prepare their “year-end closing documents” for the 2025 fiscal year.
But did you know that the financial statement submission deadlines and forms differ between the Department of Business Development (DBD) and the Revenue Department (RD)?
Even a one-day delay can result in fines ranging from THB 1,000 to 200,000.
So today, Nong Muang from ACC Consulting will summarize everything in simple terms — what needs to be filed, when, and what documents you should prepare.
📅 Key Deadlines for Submitting Financial Statements (Fiscal Year 2025)
For companies with a fiscal year ending on December 31, 2025 (a common accounting year-end for Thai businesses), here are the important deadlines:
| Task | Deadline | Remarks |
|---|---|---|
| Filing Corporate Income Tax Return (Form PND.50) | Within 150 days after fiscal year-end → if year-end is Dec 31, 2025 → file by end of May 2026 | Example: Companies closing books on Dec 31, 2025 must hold the shareholder meeting by April 30, 2026, and file the tax return by May 31, 2026 (subject to RD’s official announcement). |
| Hold Shareholders’ Meeting (to approve financial statements) | Within 4 months after fiscal year-end → by April 30, 2026 | |
| Submit List of Shareholders (Form Bor. Chor. 5) to DBD | Within 14 days after the shareholders’ meeting | |
| Submit Financial Statements to DBD | Within 1 month after approval from the shareholders’ meeting (or no later than 5 months after fiscal year-end) | |
| Penalties for Late Submission | THB 1,000–50,000 | Company status may be changed to “Inactive” by DBD. |
👉 Example Timeline
Fiscal year-end: Dec 31, 2025
Shareholders’ meeting: By Apr 30, 2026
Submit Form Bor. Chor. 5: By May 14, 2026
File Form PND.50: By end of May 2026
Submit financial statements to DBD: By May 31, 2026 (approximately)
🗂️ Documents to Prepare Before Filing
✅ Complete Trial Balance for all accounts
✅ Supporting documents for income and expenses
✅ Withholding tax certificates, VAT purchase/sales documents
✅ Details of assets, creditors, and debtors
✅ Minutes of shareholders’ meeting approving the financial statements
✅ Audited financial statements signed by a Certified Public Accountant (CPA)
⚠️ Consequences of Late or Incorrect Filing
You may face statutory fines for late submission.
Incomplete accounting records or unaudited financial statements can damage your business credibility — partners, investors, and clients may lose trust.
For companies with BOI privileges, factories, or clinics that have special accounting/tax requirements, incomplete filings may affect your benefits or trigger a tax audit.
💡 Let ACC Consulting Handle Your Financial Closing for 2025
Don’t let your 2025 financial statement submission become a burden or a last-minute rush!
Your financial statements reflect not only tax compliance — but also your company’s credibility and financial transparency.
If you’re unsure about your accounting system setup, tax deadlines, or year-end closing,
👉 Contact ACC Consulting today — we’ll help you get it right from Day 1, ensuring everything is accurate, compliant, and worry-free.
Because filing financial statements isn’t just about tax —
it’s about building trust in your business.
🌟 ACC Consulting Offers Full-Service Solutions
Monthly Accounting Services
Annual Financial Statement Preparation
Submission to DBD & Revenue Department
Audit by Certified Public Accountant (CPA)
📞 Tel: 02-114-7715
🌐 Website: www.accconsultingservice.com
💬 Line: @accconsulting
