{"id":361,"date":"2025-08-07T06:31:28","date_gmt":"2025-08-07T06:31:28","guid":{"rendered":"https:\/\/moore-gsia.row2.moore-global.com\/services\/service-single-2\/annual-financial-statement-submission-and-secretarial-services\/"},"modified":"2025-08-07T07:06:20","modified_gmt":"2025-08-07T07:06:20","slug":"annual-financial-statement-submission-and-secretarial-services","status":"publish","type":"service","link":"https:\/\/www.moore-gsia.com\/th\/services\/accounting\/annual-financial-statement-submission-and-secretarial-services\/","title":{"rendered":"\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e40\u0e25\u0e02\u0e32\u0e19\u0e38\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17"},"content":{"rendered":"<style 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line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h2 class=\"section-name__heading\">\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e40\u0e25\u0e02\u0e32\u0e19\u0e38\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-start\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-10 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"h3 mb-4 c-dark-blue\">\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e40\u0e25\u0e02\u0e32\u0e19\u0e38\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17<\/h1>\n<div>\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e17\u0e33\u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35\u0e40\u0e1b\u0e47\u0e19\u0e02\u0e49\u0e2d\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e17\u0e38\u0e01\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e17\u0e38\u0e01\u0e41\u0e2b\u0e48\u0e07\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14\u0e2a\u0e31\u0e0d\u0e0a\u0e32\u0e15\u0e34\u0e44\u0e17\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e15\u0e48\u0e32\u0e07\u0e0a\u0e32\u0e15\u0e34\u0e17\u0e35\u0e48\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e08\u0e31\u0e14\u0e17\u0e33\u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14<\/p>\n<ol>\n<li><strong>Compliance with Accounting Standards<\/strong>: Financial statements must comply with Thai Financial Reporting Standards (TFRS).<\/li>\n<li><strong>Components<\/strong>: Typically include Statement of Financial Position, Statement of Income, Statement of Cash Flow, and Notes to the Financial Statements.<\/li>\n<\/ol>\n<\/div>\n<div><\/div>\n<div><strong>Audited Financial Statements and Appointment of Auditor<\/strong>: Certain companies in Thailand both public companies and private companies must have their financial statements audited by a Certified Public Accountant (CPA).\n<\/div>\n<div><\/div>\n<div><strong>Submission Deadlines<\/strong><\/p>\n<ol>\n<li><strong>Annual General Meeting (AGM)<\/strong>: Financial statements must be approved at the AGM, which must be held within four months after the end of the financial year.<\/li>\n<li><strong>Filing with the Department of Business Development (DBD)<\/strong>: After approval at the AGM, the financial statements must be submitted to the DBD within one month.<\/li>\n<\/ol>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>Filing Process<\/strong><\/p>\n<ol>\n<li><strong>Online Submission<\/strong>: Companies can submit their financial statements electronically through the DBD\u2019s online system.<\/li>\n<li><strong>Documentation<\/strong>: Ensure all required documents, including the auditor\u2019s report and minutes from the AGM, are prepared and attached.<\/li>\n<\/ol>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>Tax Implications<\/strong><\/p>\n<ol>\n<li><strong>Corporate Income Tax Return<\/strong>: The financial statements are also used for the submission of the annual corporate income tax return (Form PND 50), which must be filed within 150 days after the end of the financial year.<\/li>\n<\/ol>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>Penalties for Non-Compliance<\/strong><br \/>\nFailure to submit financial statements on time can result in penalties, including fines and potential legal action. It is essential to adhere to deadlines to avoid these consequences.<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":338,"menu_order":0,"template":"","class_list":["post-361","service","type-service","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual Financial Statement Submission and Secretarial Services - Moore GSIA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-gsia.com\/th\/services\/accounting\/annual-financial-statement-submission-and-secretarial-services\/\" \/>\n<meta property=\"og:locale\" content=\"th_TH\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annual Financial Statement Submission and Secretarial Services - 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