Date Published: January 2026
For companies in Thailand with a fiscal year ending on December 31, 2025, the annual closing process and statutory compliance obligations represent critical responsibilities that must be fulfilled in 2026. Under Thai law, every registered company is required to prepare, audit, and file its financial statements in accordance with accounting and corporate regulations. This process ensures financial transparency, legal compliance, and proper reporting to regulatory authorities including the Department of Business Development (DBD) and the Revenue Department.
Even if a company was inactive, recorded no transactions, or remained dormant during the fiscal year, it is nonetheless obligated to complete the annual closing process and comply with all filing requirements.
We summarize the important filing dateline that companies should prepare for.
| Filing Requirement | Deadline |
| Annual General Meeting (AGM) The AGM must be held within 4 months of the end of the company’s financial year. | 30 April 2026 |
| Shareholders’ List (BOJ.5) Following the AGM, companies must submit the List of Shareholders to the Department of Business Development (DBD) within 14 days. | 14 May 2026 |
| Financial Statements submission The company must submit its audited financial statements to the Department of Business Development (DBD) through the RD e-Filing system within 1 month after the AGM. | 2 June 2026 |
| Corporate Income Tax Return (PND.50) Companies are required to submit the Corporate Income Tax Return within 150 days the end of the company’s financial year. Applicable deadlines are as follows: Paper filing deadline: 2 June 2026 E-Filing deadline: 8 June 2026 | 8 June 2026 |
