What You Should Know about Basic Accounting Concepts in Thailand您應該知道的泰國基本會計概念

When running a Thai company of any types, it is important to understand accounting regulations to stay compliant. The accounting standards in Thailand are known as the Thailand Financial Reporting Standards (“TFRS”). The TFRS is a set of rules that are required to be applied when preparing and presenting financial statements of publicly accountable entities.

經營任何類型的泰國公司時，了解會計法規以保持合規性非常重要。泰國的會計準則被稱為泰國財務報告準則(“TFRS”)。 TFRS 是在編製和呈報公共責任實體的財務報表時需要應用的一套規則。

The main regulatory bodies overseeing accounting in Thailand are the Revenue Department, the Department of Business Development, and the Federation of Accounting Professions. They are responsible for ensuring that businesses maintain proper accounting in compliance with the law, reducing risks of financial misrepresentation and tax evasion. Non-compliance may result in administrative penalties, fines, and legal consequences.

泰國負責會計監管的主要機構包括稅務局、商業發展廳和職業會計師理事會。這些機構負責確保企業依法進行妥善的會計，降低財務不實陳述和逃稅的風險。不合規行為可能導致行政處罰、罰款和法律後果。

The Accounting Act B.E. 2543 and Thai Civil and Commercial Code (“CCC”) of Thailand necessitate enterprises to retain records for a minimum of five years, extendable to seven years for specific industries as per Section 87 of the Revenue Code. Documents, records and statements companies must keep required include:

佛曆2543年會計法和泰國民商法(“CCC”)要求企業將記錄保留至少五年，根據《稅法》第 87 條，特定行業可延長至七年。公司必須保留的文件、記錄和報表包括：

Ø  Accounting journal 會計日記帳

Ø  Statement of accounts 帳戶報表

Ø  Records of payment and receipts 付款和收據記錄

Ø  Profit and loss statements 損益表

Ø  Balance sheets 資產負債表

Ø  Records of electronic funds transfer 電子資金轉帳記錄

Ø  Credit card transactions 信用卡交易

Ø  Bank statements, including cheque records 銀行對帳單，包括支票記錄

Ø  Internal or external audit reports 內部或外部審計報告

Under Sections 1175 and 1195 of CCC, companies must organize annual financial statements, including:

根據 CCC 第 1175 和 1195 條，公司必須組織年度財務報表，包括：

Ø  A statement of financial position 資產負債表

Ø  Profit and loss statement 損益表

Ø  Statement of variations in equity 權益變動表

Ø  Cash flow statement 現金流量表

Ø  Notes to the financial statement 財務報表附註

These financial statements must be examined and certified by an external certified auditor.

這些財務報表必須由外部註冊審計師審查和核實。

There are a few accounting rules for Thai companies:

泰國公司有一些會計規則:

Ø  Bookkeeping and financial report must be maintained in Thai language;

簿記和財務報告必須以泰語保存;

Ø  Financial statement must be prepared in local currency, i.e. Thai Baht;

財務報表必須以當地貨幣、即泰銖編制;

Ø  Having an accountant fluent in English is crucial for accounting in Thailand;

擁有一位英語流利的會計師對於泰國的會計至關重要;

Ø  Audit is mandatory for all private companies limited by shares.

所有私人股份有限公司都必須接受審計。

The financial year-end of a Thai company by default is 31 December. The accounting period last 12 months, however, a newly incorporated company, a liquidated company, or a company has changed its accounting method can have an accounting period less than 12 months. A Thai company is allowed to change its accounting period by filing a request and obtain a written approval from the Director General of the Revenue Department. In addition, any changes to accounting periods in Thailand must obtain approval under the Accounting Act B.E. 2543 to ensure that financial reporting remains consistent and compliant with legal standards.

泰國公司的預設財務年度截止日期為 12 月 31 日。會計期間為12個月，但新設立的公司、清算的公司或變更會計方法的公司的會計期間可以少於12個月。泰國公司可以透過提出請求並獲得稅務局局長的書面批准來更改其會計期間。此外，泰國會計期間的任何變更均須根據佛曆2543年《會計法》獲得批准，以確保財務報告保持一致並符合法律標準。

Once the fiscal year ends, financial statement and audit report should be submitted to two government agencies within 5 months, which are the Department of Business Development (“DBD”) and the Revenue Department (“RD”). Filing late will incur penalty.

財政年度結束後，財務報表和審計報告應在5個月內提交給兩個政府機構，即商務發展局(“DBD”)和稅務部(“RD”)。逾期提交將有罰款。

Submitting late to the DBD:

逾期向 DBD 提交：

Ø  Standard penalty of 2,000THB 標準罰款2,000泰銖

Ø  Fines for repeated violation in some cases 在某些情況下重複違規會被罰款

Submitting late to the RD:

遲交至RD:

Ø  If there is a tax payable, there will be a 1.5% monthly penalty (or part of a month) based on the unpaid tax amount

如果有應繳稅款，根據未繳稅款金額每月(或半個月)加收1.5%的罰款

Ø  The penalty starts immediately after the due date and continues until is made

罰款在到期日後立即開始，並持續到作出為止

The board of directors must convene an Annual General Meeting (AGM) within four months from the fiscal year-end to approve audited financial statements for private and public limited companies. Companies must file audited financial statements with the DBD within one month post-AGM. However, public limited companies must publish the balance sheet in a newspaper for last year one day within one month after it was approved at the shareholders meeting, as required by the Public Limited Companies Act B.E. 2535 (1992).

董事會必須在財政年度結束後四個月內召開年度股東大會(AGM)，以批准私人有限公司和上市公司之審計財務報表。公司必須在年度股東大會後一個月內向 DBD 提交經審計的財務報表。然而，根據佛曆2535年(1992)公共有限公司法的規定，公共有限公司必須在股東大會批准後一個月內的某一天在報紙上公佈一年的資產負債表。

In addition, below is key month filing deadline a Thai company should be aware of:

此外，以下是泰國公司應注意的關鍵月份提交截止日期:

Ø  VAT must be submitted by the 15^th of the following month

增值稅必須在下個月 15 日之前提交

Ø  Withholding tax is due by the 7^th of the following month, e-filing by the 15^th 

預扣稅應於下個月 7 日之前繳納，電子申報截止日期為 15 日

Ø  Social security contribution due by the 15^th of the following month

社會安全繳款截止日期為下個月 15 日

Non-compliance with accounting regulations in Thailand can result in heavy fines and loss of credibility. Accurate record-keeping and timely filing are crucial for long-term success. Staying updated on laws and seeking expert advice helps mitigate the risk of fines and legal issues, ensuring smooth and reliable business operations in Thailand’s rapidly changing environment.

未遵守泰國會計規定可能會導致巨額罰款並喪失信譽。因次準確的紀錄和即時的歸檔是公司長期成功至關重要。隨時了解法律，並尋求專家建議，有助於降低罰款和法律問題的風險，並確保在泰國快速變化的環境中，能夠平穩跟順利的開展業務。

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