Submission of financial statements for the year 2567, filing corporate tax for the year 2567 for business owners.
According to accounting and tax laws in Thailand, the submission of financial statements for the closing of the 2023 fiscal year and corporate tax filing must adhere to the specified deadlines. Therefore, based on the provided example, the company is required to follow the following sequence of actions:
- Closing of the 2024 Financial Statements: Close the financial statements on December 31, 2024.
- Audit of the 2024 Financial Statements: Examine and verify the accuracy of the 2024 financial statements to ensure that the information provided is correct and complete.
- Filing of the 2024 Financial Statements: Submit the financial statements for the year 2024 by May 31, 2025, or within 1 month from the shareholders’ meeting (which must be held by April 30, 2025).
- Filing of Corporate Tax for the Year 2024 (Form P.N.D. 50): Submit the corporate tax for the year 2024 by May 30, 2025, which is within 150 days after the end of the accounting year, i.e., by December 31, 2024.
- Shareholders’ Meeting: Hold a shareholders’ meeting on April 30, 2025 (4 months after the end of the accounting period) to review and approve the financial statements for the year 2024 and any dividend payments (if applicable).
- Filing of Shareholders’ List (Form B.O.J. 5): Submit the shareholders’ list (Form B.O.J. 5) by May 14, 2025, or within 14 days from the date of the shareholders’ meeting.
- Filing of Form P.N.D. 1K: Submit Form P.N.D. 1K (summary of salary, wages, and withholding tax of employees, etc., throughout the year) by February 28, 2025.
In the case of online submission, the deadline will be extended according to the law’s provisions.
*** The date is subject to change
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