Year-End Financial Closing Timeline 2026: Key Deadlines for Thai Companies (December 31 Fiscal Year)
This guide covers Thai private limited companies with an accounting year from January 1 to December 31, 2025, filing in 2026. The AGM, DBD financial statement submission and corporate income tax return (PND 50) have separate deadlines. Different entity types or accounting periods require a separate check.
Updated September 14, 2026: The PND 50 dates below follow the Revenue Department’s June 2026 calendar. These deadlines have passed; this is a reference for that accounting period, not the next filing year. Confirm your company’s circumstances with its accountant before acting.
📅 Complete Deadline Overview
📌 1. Annual General Meeting — Financial Statement Approval
📅 Deadline: By April 30, 2026
🏢 Authority: Company
📌 2. Shareholder List Submission (Bor.Or.Jor. 5)
📅 Deadline: Within 14 days of the actual AGM; May 14 if held on April 30
🏢 Authority: DBD
📌 3. Corporate Income Tax Return PND 50 (paper)
📅 Deadline: By June 2, 2026
🏢 Authority: Revenue Department
📌 4. Corporate Income Tax Return PND 50 (online)
📅 Deadline: By June 8, 2026
🏢 Authority: Revenue Department
📌 5. Financial Statements via DBD e-Filing
📅 Deadline: Within 1 month of financial statement approval; calculate from the actual meeting date
🏢 Authority: DBD
1️⃣ Annual General Meeting (AGM) & Financial Statement Approval
Deadline: April 30, 2026
Thai limited companies with a December 31 fiscal year-end are legally required to hold their Annual General Meeting (AGM) within 4 months of the fiscal year close. This places the final deadline at April 30, 2026.
Key agenda items for the AGM include:
- Approval of the annual financial statements for fiscal year 2025
- Appointment of a Certified Public Accountant (CPA) for the upcoming year
- Preparation of accurate minutes of the meeting, to be retained for compliance purposes
2️⃣ Shareholder List Submission (Bor.Or.Jor. 5)
Deadline: Within 14 days of the actual AGM. May 14 applies to an AGM held on April 30, 2026, not every company.
Submit the shareholder list (Bor.Or.Jor. 5) to the DBD, showing shareholders at the meeting date. See the DBD filing guidance for the rule and applicable entity type.
3️⃣ Financial Statement Submission to DBD via e-Filing
Deadline: Within 1 month of shareholder approval. Do not treat a single end-of-May date as every company’s deadline.
Submit the audited, approved statements through DBD e-Filing. The official e-Filing FAQ distinguishes approval within four months of year-end from filing within one month of approval. Check any holiday adjustment against the actual due date. Prepare statements and attachments required for your entity and applicable reporting standards, including:
- Balance Sheet (Statement of Financial Position)
- Profit & Loss Statement (Income Statement)
- Other statements required by the applicable reporting standards, rather than assuming every company needs the same set
- Notes to the Financial Statements
- Auditor’s Report signed by a licensed CPA
4️⃣ Corporate Income Tax Return (PND 50) — Revenue Department
Deadline: June 2, 2026 (paper) / June 8, 2026 (online)
The normal 150-day deadline falls on May 30, 2026. For the accounting period covered here, the Revenue Department’s June 2026 calendar moves the paper deadline to June 2 because of public holidays and specifies June 8 for internet filing.
Use those published dates directly: do not add eight days to an already holiday-adjusted paper deadline. A late AGM does not automatically extend PND 50.
✅ Best Practice: Filing online is strongly recommended. It provides a clear electronic record of submission, reduces the risk of errors, and gives you additional time to prepare the return accurately.
⚠️ Penalties for Late Filing
Late returns, unpaid tax, late financial statements and shareholder-list failures are distinct matters. The applicable fine, surcharge and responsible parties depend on the violation and circumstances.
Revenue Department Penalties (Late PND 50 Filing)
Late filing may involve a fine; outstanding tax may also attract a surcharge. Ask the Revenue Department or your tax adviser to calculate the amount for your case.
DBD Penalties (Late Financial Statement Submission)
Late financial statements or shareholder lists may expose the company and responsible directors to penalties under the applicable rules. Do not use a single maximum fine as an estimate of the amount payable.
If a deadline was missed: Arrange the outstanding filing promptly and confirm the consequences with RD or DBD. Filing late does not by itself remove any liability.
✅ Checklist: What to Prepare in Advance
To ensure a smooth and on-time year-end closing process, your company should have the following ready well ahead of each deadline:
- Completed and audited financial statements signed off by a licensed CPA
- Auditor’s Report in the required format
- AGM minutes accurately prepared and signed
- Bor.Or.Jor. 5 form with current shareholder details
- PND 50 return fully completed with tax payment arranged
Frequently Asked Questions (FAQ)
Q: What happens if our AGM is held after April 30, 2026? A: Seek advice promptly. The shareholder list and DBD filing are linked to the actual meeting or approval date, but holding the AGM late does not automatically extend the separate PND 50 deadline or remove liability for the late meeting.
Q: What documents are required for DBD e-Filing? A: Prepare audited financial statements, the auditor’s report and the information and attachments required for your entity in DBD e-Filing. Keep the AGM minutes as company records; do not assume every document is an upload requirement for every entity.
Q: Does a company with zero revenue still need to file PND 50? A: A Thai private limited company generally still has to file even with no revenue or a loss. Confirm any special status or exception with its accountant.
Q: What is the difference between the paper and online PND 50 deadlines? A: For the accounting period covered here, RD’s published dates are June 2, 2026 on paper and June 8, 2026 online. The DBD statement deadline is calculated separately from financial statement approval.
Need year-end closing, PND 50 filing or auditor coordination? Request a quote and review the year-end service inclusions and exclusions. Audit fees and the other listed exclusions are not included; confirm the scope before engaging the service.