What happens if you miss the DBD financial statement deadline?
A fine on the company and a second fine on the managing director personally, on a published scale that rises with the delay: for a limited company, 2,000 baht total within two months, 8,000 within four, and 12,000 beyond that or for not filing at all. The filing obligation survives the fine, and the tax return has its own separate late charges at the Revenue Department.
Last reviewed 12 October 2026
When the deadline actually falls
A limited company files its audited statements with the DBD within one month of the AGM that approved them, and the AGM must be held within four months of year end. For the usual 31 December close, the AGM happens by 30 April and the statements reach the DBD by the end of May. The dates for each year are on the compliance calendar.
The published fine table
The DBD publishes the settlement rates. For a limited company, the company and the managing director are each fined, and the amounts step up with the delay:
| How late | Company | Managing director | Total |
|---|---|---|---|
| Up to 2 months | 1,000 | 1,000 | 2,000 |
| 2 to 4 months | 4,000 | 4,000 | 8,000 |
| Over 4 months, or not filed | 6,000 | 6,000 | 12,000 |
Branches of foreign companies and public companies pay steeper rates on the same structure, up to 72,000 baht in the top tier. These figures are the DBD’s standard settlement of an offence that formally carries a fine of up to 50,000 baht under section 30 of the Accounting Act; paying the settled fine closes the case.
Do not confuse it with the tax deadline
The Revenue Department runs its own clock: PND 50 is due within 150 days of year end, and filing late there costs 1,000 baht up to 7 days late, 2,000 baht after that, plus a surcharge of 1.5% per month on any unpaid tax. Missing one deadline often means missing both, because the common cause is an audit that was not finished in time.
Which is the practical lesson: the fines are small, the pattern behind them is not. If your statements are late because the auditor got the books in March, the fix is an auditor engaged early with a clear document list, and if the relationship itself is the bottleneck, three quotes from licensed auditors is how you replace it.
Related questions
- Audit, financial statements, tax return: what is the difference?
- Dormant company in Thailand: what still has to be filed?
- What does the auditor need from me, and when?
Sources
- DBD, fine rates for financial statements filed past the legal deadline (Thai, PDF)
- Accounting Act B.E. 2543, sections 11, 30 and 41 (Thai, PDF)
- Revenue Department, PND 50 filing and late-filing penalties (Thai)
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.