ส.บช.3 (Sor Bor Chor 3)
Financial statement submission form · แบบนำส่งงบการเงิน
Also written as ส.บช. 3, แบบ ส.บช.3
Last reviewed 28 September 2026
ส.บช.3 is the cover form a company or partnership submits to the Department of Business Development with its annual financial statements, signed by an authorized director or managing partner. A limited company files it within one month after the shareholders’ meeting approves the statements, which must be put to shareholders within four months of year end; a partnership files within five months.
The form goes in with the audited statements and the auditor’s report, so the audit has to be finished in time for the shareholders’ meeting. DBD’s manual describes filing online through DBD e-Filing. Do not confuse it with ส.บช.3/1, a separate Bank of Thailand form for financial statements relating to international investment.
The facts
| Belongs to | Department of Business Development (DBD)กรมพัฒนาธุรกิจการค้า |
| Where to get it | Download the form from dbd.go.th, or complete it as part of an online filing through DBD e-Filing. |
| When it is due | Within 1 month of the AGM approving them. See the calendar |
| Source | Department of Business Development, แบบ ส.บช.3 financial statement submission form (PDF, Thai) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
Sor Bor Chor 3 is part of annual audit. What Thai firms publish for that work: 4,000 to 50,000 a year (baht), every figure linked to the firm that published it on the annual audit price page.
Or skip the research: get three quotes for annual audit, side by side, free.