Half-year and annual corporate income tax

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. It sits within accounting, tax, audit and payroll, so it can be planned alongside related work without duplicating filings.

Entities registered in Thailand and branches of foreign companies. If you are unsure whether your case qualifies, share the documents and the receiving authority so the scope can be assessed first.

Normally: Current-year financial statements and trial balance · Schedules of non-deductible expenses and depreciation · Evidence of tax withheld at source · Latest performance data for the estimate. The receiving authority may require additional items.

1) Reconcile accounting profit to taxable profit in working papers 2) Compute tax and apply withholding credits 3) Prepare the half-year estimate conservatively 4) File the return with the statutory financial statements

• Understating the half-year estimate beyond the statutory tolerance can trigger a surcharge • Expenses without payee evidence are commonly disallowed

Unlike monthly filings, this depends on closed accounts and deductibility judgment, so planning should start before year-end.

Revenue Department is the primary authority. Business services in Thailand map onto clearly separated authorities: company registration sits with the Department of Business Development, taxation with the Revenue Department, social security with the Social Security Office, certification of translations for overseas use with the Department of Consular Affairs (MFA), and signature certification with lawyers authorised under Lawyers Council regulations. Routing each task to the correct authority from the start is what prevents re-filing and rejection.

Send the documents you hold, the intended use, and the receiving authority or destination country. We assess scope, flag missing items and propose a filing order that reduces rejection risk. Available in Bangkok, Khon Kaen, Udon Thani, Nong Khai and online nationwide.

Yes. Most matters begin with a scan review, with originals couriered only when required. Clients across all 77 provinces and overseas clients can proceed online, in many cases with a power of attorney.

The content follows the published mandates of the responsible authorities and was last reviewed on 2026-08-17. Confirm current requirements with the receiving authority before filing, as forms and conditions change.

This item evidences a fact the receiving desk must verify before approval. If it is missing or inconsistent with the rest of the bundle, the file is usually returned at intake rather than at assessment.

This item evidences a fact the receiving desk must verify before approval. If it is missing or inconsistent with the rest of the bundle, the file is usually returned at intake rather than at assessment.

This item evidences a fact the receiving desk must verify before approval. If it is missing or inconsistent with the rest of the bundle, the file is usually returned at intake rather than at assessment.

This item evidences a fact the receiving desk must verify before approval. If it is missing or inconsistent with the rest of the bundle, the file is usually returned at intake rather than at assessment.

Reconcile accounting profit to taxable profit in working papers This step must complete before the next one begins; working out of order usually forces a restart.

Compute tax and apply withholding credits This step must complete before the next one begins; working out of order usually forces a restart.

Prepare the half-year estimate conservatively This step must complete before the next one begins; working out of order usually forces a restart.

File the return with the statutory financial statements This step must complete before the next one begins; working out of order usually forces a restart.

Check it before work starts: reconcile the data across every document in the bundle and confirm the destination authority's conditions in writing before any step that incurs real cost.

Check it before work starts: reconcile the data across every document in the bundle and confirm the destination authority's conditions in writing before any step that incurs real cost.

Book ahead at the Bangkok office, or send scans for review first and bring the originals in a single visit. This keeps clients travelling from nearby areas from making a second trip over missing paperwork.

Book ahead at the Khon Kaen office, or send scans for review first and bring the originals in a single visit. This keeps clients travelling from nearby areas from making a second trip over missing paperwork.

Book ahead at the Udon Thani office, or send scans for review first and bring the originals in a single visit. This keeps clients travelling from nearby areas from making a second trip over missing paperwork.

Book ahead at the Nong Khai office, or send scans for review first and bring the originals in a single visit. This keeps clients travelling from nearby areas from making a second trip over missing paperwork.

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. By contrast, monthly posting, trial balance, bank reconciliation and annual closing for filing with the Department of Business Development and the Revenue Department. Both sit in accounting, tax, audit and payroll and share base documents, so planning them together avoids duplicate filings when the destination requires both.

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. By contrast, preparation and filing of monthly VAT and withholding-tax returns, with input and output tax reports. Both sit in accounting, tax, audit and payroll and share base documents, so planning them together avoids duplicate filings when the destination requires both.

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. By contrast, preparation of the audit pack, coordination with the certified public accountant, and follow-through on findings until the statements are signed. Both sit in accounting, tax, audit and payroll and share base documents, so planning them together avoids duplicate filings when the destination requires both.

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. By contrast, payroll calculation, payslips, employee withholding-tax remittance, and social-security registration and contributions. Both sit in accounting, tax, audit and payroll and share base documents, so planning them together avoids duplicate filings when the destination requires both.

Preparation of profit estimates and corporate income-tax returns with tax-adjustment working papers. By contrast, chart-of-accounts design, integration of sales, inventory and banking into cloud accounting, and automation to remove duplicate data entry. Both sit in accounting, tax, audit and payroll and share base documents, so planning them together avoids duplicate filings when the destination requires both.

Follow the receiving authority. Thai documents used abroad normally need an English or local-language translation; foreign documents used in Thailand need a certified Thai translation.

In many cases yes, using a power of attorney that states the scope, with ID or passport copies of both parties. Some authorities still require the applicant in person for specific steps, so confirm before travelling.

Always obtain the reason in writing first, then check three things: name and date consistency across every document, a complete certification chain, and the destination authority's required format. Refile only after the order is corrected.

Documents are used only as required to complete the matter, are not disclosed to third parties without consent, and working files are returned or destroyed on request once the matter closes.