Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Central Thailand — Nonthaburi
Tax, Accounting & Employer Compliance in Nonthaburi
Keeping every statutory tax and accounting deadline under control.
Why Nonthaburi matters are different
Nonthaburi is a densely populated Bangkok-adjacent province and the seat of several central government departments. Common legal work involves condominiums and housing estates, sale and transfer agreements, disputes with condominium or village juristic persons, consumer cases, and corporate work for mid-sized businesses based outside Bangkok to reduce costs.
A company registered in Thailand carries layered statutory duties: monthly filings with the Revenue Department, social security contributions, bookkeeping under the Accounting Act, and annual financial statements submitted to the Department of Business Development. We handle these alongside the legal work so that everything filed with the authorities is consistent, reducing exposure to surcharges arising from late filing or mismatched figures.
- Disputes with a condominium or village juristic person usually start over common fees and use of common property, requiring the regulations and past meeting resolutions as evidence.
- Buying off-plan raises handover-deadline and contractual repayment issues under the standard forms prescribed by law.
- The department-level company registry is located in the province, making corporate searches and filings convenient.
- Consumer cases follow a distinct procedure with a burden of proof that favours consumers on some points, so this route is worth considering before an ordinary civil suit.
Courts and authorities in Nonthaburi
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Nonthaburi Provincial Court and Nonthaburi Municipal Court | Civil and criminal cases within the province |
| Nonthaburi Juvenile and Family Court | Family and juvenile matters |
| Nonthaburi Provincial Land Office and branch offices | Registration of land and condominium transactions |
| Department of Business Development (head office located in Nonthaburi) | Company registration, financial statement filing and registered changes |
| Nonthaburi Legal Execution Office | Enforcement of judgments in the province |
| Provincial consumer protection office | Receives consumer complaints before matters reach the courts |
| District offices in Nonthaburi (civil registration) | Civil and marriage registration |
| Nonthaburi Provincial Commercial Office | Local business registration services |
What we handle in Nonthaburi
- VAT registration and employer registration with the Social Security Office
- Monthly withholding tax and VAT filings
- Closing the books, preparing financial statements and liaising with the auditor
- Half-year and annual corporate income tax filings
- Payroll, employee income tax and social security contributions
- Advice on cross-border transactions and double tax treaties
- Responding to tax assessments and handling appeals
The local process, step by step
- 1Initial case assessment of the business structure and existing records
- 2Building a monthly and annual compliance calendar for the client
- 3Collecting documents each cycle, bookkeeping and checking tax invoices
- 4Filing on time and returning filing evidence to the client’s records
- 5Annual review with the auditor before the financial statements are filed
Documents to prepare
- Company affidavit, shareholder list and memorandum of association
- Input and output tax invoices and receipts for the period
- Company bank statements
- Employment contracts and payroll data
- Commercial contracts affecting revenue and expense recognition
Points to watch
- Late filings attract penalties and surcharges under the Revenue Code and are not automatically waived.
- Expenses without supporting documents may be disallowed on audit.
- Payments abroad usually carry withholding obligations; check the applicable tax treaty before remitting.
- Assessment outcomes rest with the revenue officer; we cannot guarantee the result of an appeal.
Typical timeframe
Monthly filings follow the Revenue Department’s deadlines for each cycle, while annual closing and submission of financial statements to the Department of Business Development follow the statutory windows after the accounting year end. Your company’s specific dates are set out in advance in the compliance calendar.
Timeframes are indicative and depend on the court calendar and the authority handling the matter in Nonthaburi.
Areas of Nonthaburi we regularly serve
เมืองนนทบุรีปากเกร็ดบางใหญ่บางบัวทองบางกรวยไทรน้อยแจ้งวัฒนะติวานนท์รัตนาธิเบศร์ราชพฤกษ์
Laws that govern this matter — Nonthaburi
Summarised for general understanding only. The application of each provision depends on the facts of your case.
Accounting Act B.E. 2543 (2000)
Sets duties to keep accounts, appoint a bookkeeper and retain accounting records.
Thailand’s double tax agreements
Relevant to tax residence and double taxation on cross-border income.
Example situations and how they are handled — Nonthaburi
These are constructed examples used to explain procedure. They are not client matters, and no outcome is implied or guaranteed.
Illustrative scenario: an invitation letter from the Revenue Department
Situation: A company is asked to explain historical expense items.
Usual approach: Assemble documents item by item and period by period, and reconcile tax invoices, contracts and payment trails before attending. (Hypothetical.)
Advice for your specific situation — Nonthaburi
Foreigners earning income in Thailand
- Days present in Thailand in a tax year affect residence status — keep an entry/exit log.
- Foreign tax documents usually need certified translation before filing in Thailand.
SME operators
- Separate personal and business accounts from day one — it greatly simplifies audits.
- Check withholding duties on every service payment — a frequent assessment trigger.
Every matter — what to do in the first 7 days
- Gather every original document in one place, keep scanned copies, and note the date you received each one.
- Write a dated timeline — the date you received a notice or learned of the event usually starts the limitation or appeal clock.
- Do not sign a settlement, debt acknowledgement or withdrawal before a lawyer reviews it — it may extinguish existing rights.
- Preserve digital evidence unaltered (full screenshots, original files, emails with headers) — edited files are easy to challenge.
Questions people in Nonthaburi ask
The condominium juristic person is billing back-dated common fees — must they be paid?
First check whether the rate was validly approved by a general meeting and whether each instalment is still within its prescription period. If the rate or resolution is invalid, the owner can challenge it — but simply not paying, without a formal objection, may trigger restrictions under the regulations.
The developer is late handing over the house — what can be done?
Check the contract’s late-delivery penalty and whether any claimed excuse genuinely applies, then serve written notice setting a deadline. If it is still not met, the buyer may continue claiming the penalty or terminate and reclaim sums paid — and the choice affects what can be claimed afterwards.
How does a consumer case differ from an ordinary civil suit?
Consumer cases follow a dedicated, faster procedure: consumers generally file without court fees, and on some issues the burden of proof shifts to the business — for example matters within the business’s exclusive knowledge — making it better suited to goods and services disputes than an ordinary suit.
When must a company register for VAT?
When turnover reaches the threshold set by the Revenue Code, or where the activity requires registration by law. Some companies register voluntarily before the threshold to claim input tax; this should be weighed against the customer and supplier mix.
Does a company with no revenue still have to file?
Yes. Even with no movement the company must file for each period and submit annual financial statements. Stopping filings accumulates penalties and can affect the company’s standing.
Can you work with our existing auditor?
Yes. We commonly prepare and assemble the records for your certified auditor to examine, keeping the auditor’s opinion independent as professional standards require.
Same service in other provinces
Tax, Accounting & Employer Compliance — BangkokTax, Accounting & Employer Compliance — Chiang MaiTax, Accounting & Employer Compliance — PhuketTax, Accounting & Employer Compliance — ChonburiTax, Accounting & Employer Compliance — Khon KaenTax, Accounting & Employer Compliance — Udon ThaniTax, Accounting & Employer Compliance — Nakhon RatchasimaTax, Accounting & Employer Compliance — SongkhlaTax, Accounting & Employer Compliance — Surat ThaniTax, Accounting & Employer Compliance — Chiang RaiTax, Accounting & Employer Compliance — RayongTax, Accounting & Employer Compliance — nationwide
Other legal services in Nonthaburi
Litigation & Court Representation — NonthaburiCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — NonthaburiIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — NonthaburiVisas, work permits, residency and lawful statusIntellectual Property — NonthaburiTrademarks, copyright, patents and enforcementLand & Real Estate — NonthaburiTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — NonthaburiMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — NonthaburiResolving disputes outside court and making awards effectiveNotarial Services & International Documents — NonthaburiSignature and document certification, translation, consular and embassy legalisation
Discuss your Nonthaburi matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.