Accounting Services & Tax Thorough
We dedicate our thorough understanding of Thailand's taxation systems to helping our clients achieve their business objectives, always striving to maximize company benefits and reducing tax liabilities. At Attori Law we are here to help; from advisory and consultation to our flexible accounting and bookkeeping plans, we will work with you to fulfil your needs.
SUPPORTING BUSINESSES OF ALL SIZES
Services We Provide
Monthly account keeping and filing. Tracking invoices, payments, receipts and payroll.
Preparing and filing VAT (PP30), PND 1, PND 3, PND 53 and other related taxes.
Auditing and submission of financial statements to the Ministry of Commerce (Sor.Bor.Chor. 3).
Value Added Tax registration and ongoing processing for your business.
Mid-year (PND 51) and year-end (PND 50) corporate income tax preparation and filing.
Tax ID number applications for both companies and individuals.
Preparing and filing annual personal income tax returns (PND 90 and PND 91) and half-year returns (PND 94).
Registering your company and staff with the Social Security Office, plus monthly payments.
Advice on accounting and tax in Thailand, before decisions are made rather than after.
FULL SET OF TOOLS
Tools and Calculators
Personal Income Tax Calculator
Estimate your Thai personal income tax liability in a few steps, before you commit to a consultation.
Try the CalculatorWithholding Tax Form Generator
Generate a withholding tax certificate in English, ready to send to whoever needs it.
Generate a FormSocial Security Contribution Calculator
Estimate the monthly employee and employer contributions for Thai Social Security, based on the current rate.
Calculate ContributionsThai Land Size Calculator
Convert between Rai, Ngan, Sq.Wah, and metric or imperial units in one place.
Convert Land SizeWhy Partner With Attori Law

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Explained clearly, not just filed
An English-speaking team used to walking foreign business owners through Thai tax rules, not just submitting forms on your behalf.
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Comfortable with BOI-promoted companies
We handle the added complexity of BOI status: segregating promoted and non-promoted activity, and preparing your records for the three-year compliance audit.
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We look for savings, not just compliance
Most firms file what's due and stop there. We flag deductions, better structuring, and risks before you have to ask.
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Deadlines tracked, not left to you
We flag what's coming due before it's urgent, not after.
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Legal and accounting expertise, combined
Most accounting firms aren't law firms, and most law firms don't do your books. We're both, which means we understand the legal side of your financial decisions, not just the numbers.
MAKE THE RIGHT CHOICE
What Makes a Good Accountant
Not every accountant is the right fit for a business. Here's what's actually worth checking before you commit to one.
Proper licensing and credentials
Thai law requires your annual financial statements to be signed off by a licensed auditor. Confirm your accountant, or the auditor they work with, actually holds that qualification, not just general bookkeeping experience.
Real experience with foreign-owned businesses
Foreign ownership structures, treaty certifications, and BOI promotion all carry compliance requirements a purely domestic accounting practice may not have direct experience with.
Communication in a language you're actually fluent in
Thai tax rules are hard enough to follow in your first language. Make sure explanations, not just filings, come in one you're comfortable with.
A proactive approach, not just a reactive one
The best accountants flag what's coming due and what could be optimized before you have to ask, rather than only responding once something's already overdue.
Understanding of your specific business structure
A BOI-promoted company, a sole proprietorship, and a standard limited company all have different compliance needs. Your accountant should already understand which rules apply to yours.
Someone who explains the "why," not just the "what"
You should come away understanding your own numbers and obligations, not just receive a filed return with no context attached.
Get the guidance you need Consult with us for free
ONE STOP LEGAL SERVICES
Related Services
Corporate Structuring
Ownership, shareholding, and governance structures established correctly from the outset, reducing complexity and risk as the business grows.
Immigration Services
Visa and work permit applications, renewals, and compliance, managed from initial approval through to long-term residency.
Legal and Litigation
Representation and advisory support across commercial disputes, from initial negotiation through to formal proceedings where required.
Notary Public
Representation and advisory support across commercial disputes, from initial negotiation through to formal proceedings where required.
TRUST AND ACCOUNTABILITY
What Clients Say
FAQs
What does my company have to file, and how often?
More often than most owners expect. Withholding tax and VAT are monthly, along with payroll and social security. Corporate income tax is filed twice, mid-year and year-end. Then the annual audit and financial statement submission. That is a filing calendar rather than an annual chore, and it starts from registration.
Do I still file if the company is not trading yet?
Yes. Monthly filings apply even when there is no tax to pay and no activity to report. Late filing is penalised regardless of whether anything was owed, which is the single most common way new companies pick up penalties in their first year.
Do I need a licensed auditor?
Yes, and this is not optional. Thai law requires your annual financial statements to be signed off by a licensed auditor before they can be submitted. An accountant who keeps your books is not necessarily qualified to sign them off, so it is worth confirming who will do it before your first year end rather than during it.
When do I have to register for VAT?
Once turnover passes the registration threshold it becomes compulsory, and some businesses register voluntarily before that. Registering early can help if your clients are themselves VAT registered, but it also commits you to monthly returns from that point. Worth deciding deliberately rather than by default. See our page on VAT registration.
What happens if I miss a deadline?
Penalties and interest, and they compound rather than sitting still. File as soon as you realise, because the amount owed grows with the delay. Repeated late filing also raises your profile with the Revenue Department, and VAT and withholding tax errors are among the more common triggers for an audit.
Does BOI promotion change what I file?
Yes, and it adds work rather than removing it. Promoted and non-promoted activity has to be kept separate in your records, and the records themselves need to be ready for BOI's compliance review. The tax benefit is real, but it comes with a bookkeeping standard attached. We handle BOI-promoted companies regularly and hold promotion ourselves.
Do I need a tax ID, and how do I get one?
Your company's registration number serves as its tax ID, so that side is handled at incorporation. A personal tax ID is separate and comes from the Revenue Department. If you are working in Thailand you will need your own regardless of what the company holds.
Can I switch accountants mid-year?
Yes, and it is more common than people assume. The practical issue is handover: your previous accountant holds records the new one needs, and incomplete handovers cause problems at year end rather than at the point of switching. Doing it well before your financial year closes makes it considerably easier.
