Bookkeeping and accounting Accurate
We believe that great legal representation starts with genuine care for our clients. Whether you’re running a business, or dealing with a personal issue, our focus is simple: to help you move forward with clarity and confidence. We blend experience with a client-led mindset, delivering legal guidance that’s clear, practical, and built around your best interests.
TAILORED TO YOUR NEEDS
Bookkeeping and Accounting Services
Bookkeeping, monthly accounting, and auditing are separate services here, not one wrapped inside the other. Many clients need more than one, but you can also engage each on its own.
Bookkeeping
The day-to-day recording and organizing of your transactions.
- Issuing invoices
- Recording daily transactions
- Bank reconciliation
- Tracking receipts and payments
- Payroll processing
- Issuing withholding tax certificates
- Preparing books for the accountant
Monthly Accounting
Turning your financial position into filed returns and decisions, on a recurring monthly basis.
- Preparing adjusting entries
- Tax filing (VAT, WHT, CIT, PIT)
- Tax planning and advisory
- Regulatory compliance (DBD, BOI)
Auditing and Financial Statement Preparation
Periodic, not monthly, built around your fiscal year-end.
- Preparing financial statements
- Coordinating the annual audit
- Filing audited statements with the DBD
Basic Accounting Requirements For Companies in Thailand
Because all businesses are different, our services are flexible. Our accountants will discuss your specific needs and design a package for you, we'll help you stay organized, compliant, and save money.
Corporate Income Tax (CIT) 0–20%*Annual
Tax rate: 20% standard rate. Qualifying SMEs (paid-up capital under THB 5 million and annual revenue under THB 30 million) get a progressive rate instead: 0% on the first THB 300,000 of net profit, 15% on the portion from THB 300,001 to THB 3 million, and 20% on anything above that.
Filing frequency: Annually, with an advance half-year filing.
Forms
- PND 50 — Annual tax return, filed within 150 days of the fiscal year-end.
- PND 51 — Half-year tax return, due within two months after the first six months of the fiscal year.
Value-Added Tax (VAT) 7%Monthly
Tax rate: Currently 7%.
Eligibility: Required for businesses with an annual turnover exceeding THB 1.8 million.
Filing frequency: Monthly.
Forms
- PP 30 — Filed by the 15th of the following month.
Withholding Tax (WHT) 1–15%Monthly
Tax rates: Vary by payment type and the recipient's residency, generally between 1% and 15%.
Applicable payments: Services, rent, dividends, and royalties, among others.
Filing frequency: Monthly, on or before the 7th day of the following month.
Forms
- PND 1 — For salaries.
- PND 2 — For tax withheld on interest income paid to individuals.
- PND 3 — For payments to individuals.
- PND 53 — For payments to Thai companies.
- PND 54 — For tax withheld on payments to non-residents, such as fees for services rendered abroad.
Specific Business Tax (SBT) 0.1–3.0%Monthly
Tax rate: Ranges from 0.1% to 3.0%, depending on the type of business (banking, finance, insurance, and similar).
Eligibility: Required for businesses in specific industries not subject to VAT.
Filing frequency: Monthly, by the 15th of the following month.
Forms
- PT 40
Personal Income Tax (PIT) on Employee Payroll VariableMonthly
Tax rate: Variable, based on each employee's income.
Withholding: Businesses withhold and remit PIT for employees at the progressive income tax rate.
Filing frequency and forms: Monthly through PND 1, with an annual summary provided to each employee for their own filing.
Social Security Contributions 5%Monthly
Rate: Employers currently contribute 5% of employees' salaries, subject to a capped income level.
Filing frequency: Monthly, due by the 15th of the following month.
Forms
- SorPorSor 1-10
EOY Audit RequiredWithin 150 days
Purpose: All registered businesses must prepare audited financial statements, giving a complete picture of the company's financial health, filed with the Department of Business Development (DBD).
Filing deadline: Submitted to the DBD within 150 days of the fiscal year-end.
This is a general overview. Every business is different, contact us to discuss a package built around yours.
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.
Why 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.
TRUST AND ACCOUNTABILITY
What Clients Say
LUKAS KIRCHBERGER
Very professional and reliable law firm with excellent communication. They were clear, responsive, and provided practical legal advice without unnecessary complications. I felt well supported throughout the entire process and can highly recommend Attori Law to both individuals and businesses seeking legal assistance in Thailand.
CONRADO CATIMBANG
I had the pleasure of working with this company for registering my business, as well as handling my visa, work permit, and trademark filing. The entire process was seamless and efficient. They were consistently professional, knowledgeable, and provided amazing suggestions whenever I had concerns. They also kept me updated every step of the way, making the experience stress-free. Their kindness and helpfulness truly stood out. I highly recommend them!
SANKET VELHAL
I was handling a complicated situation around Thai business compliance + immigration/Non-B visa process, with deadlines and a lot of moving parts. Their team stayed calm, explained things clearly, and gave me realistic options instead of false promises... ... If you’re an expat or business owner in Thailand and you need help with visa/work permit, company filings, or compliance, I would definitely recommend Attori Law. They know what they’re doing and they treat clients with respect.
TRYSTAN TRESTCHENKOFF
Me and my partner registered a company with Attori and for now the service is reliable, good and on time. I recommend them to anyone willing to register a company in Thailand.
Scott
Simple and straightforward to talk to for all business and work permit related matters. Excellent customer service!
JOHN BEARDMORE
Attori Law provides excellent legal support. Golf offers a very personalized service, taking the time to understand every detail and making the whole process smooth and professional. Highly recommended.
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STAY COMPLIANT
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
Notarization and certification of documents for use in Thailand or abroad, prepared to meet the requirements of the receiving authority.
FAQs
What is the difference between bookkeeping and accounting?
Bookkeeping is the recording: invoices, receipts, payments, payroll, bank reconciliation. Accounting is what happens to those records afterwards, turning them into filed returns, tax planning and financial statements. Good bookkeeping makes the accounting straightforward. Poor bookkeeping is usually discovered at year end, when it is expensive to fix.
Do I need both?
Not necessarily. Some clients keep their own books and engage us only for the monthly filings and year end. Others hand over everything. The three services here are separate rather than one bundled package, so you can take what you need and add the rest later.
Can I do my own bookkeeping?
Yes, and plenty of small companies do. The two things that catch people out are that records need to satisfy a Thai auditor rather than just make sense to you, and that withholding tax certificates have to be issued correctly at the point of payment, not reconstructed later. Those are the parts worth getting help with even if you handle the rest.
How much of this is monthly?
Most of it. VAT, withholding tax, payroll and social security are all monthly filings with deadlines in the first half of the following month. Corporate income tax is twice a year, and the audit and financial statement filing come once, within 150 days of your year end.
What happens if my records are behind?
It is fixable, and it is better addressed early than at year end. Bringing books up to date usually means reconstructing transactions from bank statements and invoices, so the longer the gap the more work it takes. If filings were missed along the way, those carry penalties separately from the bookkeeping itself.
What if I receive a tax audit notice?
Do not respond before your records are reviewed. We gather the documents, check what the Revenue Department is actually asking about, and handle the correspondence. VAT and withholding tax discrepancies are the most common triggers, particularly for service businesses and foreign-owned companies, so the answer usually lies in those records.
Does BOI promotion change the bookkeeping?
Yes. Promoted and non-promoted activity has to be recorded separately, because the tax exemption applies to one and not the other. Getting that separation right from the start is far easier than untangling it before a BOI compliance review. We hold BOI promotion ourselves, so we handle this regularly.