Accounting, tax & payroll
Tax & DBD e-filing: records and proof of submission
A prepared return or payment notice does not prove every step is complete. Separate Revenue Department e-Filing submission, payment when tax is due and financial-statement submission through DBD e-Filing, which is not business registration. We assess return type, period, filing authority and evidence, then hand over submitted records, acknowledgements and relevant payment proof. Official assessment outcomes are not guaranteed.
Has filing succeeded? Evidence to check
| Work status | Required evidence | Remaining check |
|---|---|---|
| Return file prepared but not submitted | Draft return and supporting records | A draft does not prove filing; check submission and system status |
| Tax return submitted with tax payable | Reference, submitted return and payment evidence | Confirm successful payment against the return; a payment notice is not a receipt |
| Audited statements received | Statements, audit report and approval evidence | This is not DBD submission; file through DBD e-Filing and check the acknowledgement |
| Wrong entity or period filed | Original filing, reference and correction details | Check the agency correction procedure; do not resubmit blindly or backdate records |
Authorisation and records to provide
Provide entity type, tax ID, filing period and return type, due date, available records and work already completed by a previous adviser. Do not send passwords or OTPs through contact forms, LINE or ordinary email. Agree filing authority and agency-supported access before work. The business should review drafts and receive the evidence pack after submission.
Official sources and information limits
- Revenue Department e-Filing: calendar, returns and guidance
- DBD e-Filing: financial-statement submission
- DBD: statement and shareholder-list filing manual, May 2026 (Thai)
Reviewed 8 October 2026 · General information. Check current announcements, holidays and period-specific extensions. An acknowledgement does not certify data accuracy or tax outcomes.
Work we accept
- Assess PP.30, PND.1/3/53 and PND.50/51 obligations for the business
- Prepare DBD e-Filing submissions when statements and approval evidence are ready
- Verify entity, period, figures and evidence before responsible-person draft approval
- Submit under agreed authority and check payment status where tax is due
- Hand over references, returns, acknowledgements and relevant payment evidence
- Assess correction procedures under the agreed scope
What we do not do
- Guaranteeing acceptance or freedom from additional tax assessment
- Signing or accessing accounts without lawful agency-supported authority
- Fabricating receipts, backdating or knowingly filing false information
- Automatically bundling business registration with statement submission
Documents to prepare
- Entity type, tax ID, required return and filing period
- Trial balance, tax computations, invoices and relevant transaction records
- Prior returns, acknowledgements and payment proof for review or correction
- Audited statements, audit report and approval evidence for a limited company
- Authorisation records and responsible-person details for agency-supported access
- Due date and outstanding work; do not send passwords or OTPs through general contact channels
How the work proceeds
1.Separate tasks and confirm deadlines
Identify return, period, system and responsibilities; separate tax deadlines from DBD dates.
2.Review evidence and approve drafts
Match entity, period and figures to records; list gaps and arrange responsible-person draft review.
3.Submit under agreed authority
Use agency-supported authority and channels; retain returns and references. Saving a draft is not submission.
4.Check acknowledgement and payment
Check system status and acknowledgement; where tax is due, verify payment evidence and the matched period.
5.Hand over evidence and address errors
Deliver the evidence pack and open issues; assess correction procedures and tax effects before acting.
Statutory deadlines
- PP.30: ordinarily the 15th of the following month; monthly PND.1/3/53 generally the 7th. Check holidays and applicable extensions.
- PND.50 for obligated entities: generally within 150 days after year-end; PND.51 generally within two months after the first six months. Check exceptions and short periods.
- Limited company: approve audited statements within four months after year-end and submit to DBD within one month after approval.
- Registered partnerships, foreign entities and joint ventures under Section 11 generally submit within five months; confirm entity type.
- Online extensions have conditions and validity periods; the 23rd or 15th is not a permanent entitlement for every return.
Before you decide
- A payment notice is not a receipt; a return file does not establish agency acceptance.
- Verify payment where tax is due; no tax due does not automatically remove filing obligations.
- Do not send passwords or OTPs through ordinary contact channels; agree authority and access first.
- Retention depends on document type and applicable law; five years is not a universal rule for every file.
- Corrections or late filings may involve tax, surcharges or penalties; assess facts first.
Frequently asked questions
Does submitting a return mean tax has been paid?
Not necessarily. Where tax is due, check payment and the matching receipt separately. A payment notice instructs payment; it does not prove successful payment.
Is DBD e-Filing the same as business registration?
No. This page concerns statement submission through DBD e-Filing. Incorporation or registration changes are different tasks with different procedures and evidence; agree separate scope.
Does receiving a statement file mean filing is complete?
No. Check the audit report, approval evidence, DBD e-Filing submission and acknowledgement or period status. Annual tax filing is a separate obligation.
Should I send passwords or OTPs to the office?
Do not send them through contact forms, LINE or ordinary email. Describe the work and records first, then agree agency-supported authorisation and access in writing.
Does online filing always have a later deadline?
Do not assume so. Extensions have announcements, channel conditions and validity periods. Check the actual return, period and payment deadline instead of reusing an old date.
Should an incorrect filing be immediately resubmitted?
Check the original return, period, reference and error first. A supplementary return, request or agency-specific correction may be needed. Duplicate submission may create problems and does not erase the original.
How long should filing evidence be retained?
Organise returns, acknowledgements, payment evidence and source records by period. Retention depends on applicable law and document type. Ongoing reviews or disputes may require longer retention; do not automatically delete everything after one fixed period.
How are fees and deliverables agreed?
Assess returns, periods, record quality, corrections and deadlines. Agree preparation, submission, payment checks and evidence deliverables in writing. Tax payable is separate from service fees.
Related services
Other accounting areas
Next step
Send the documents you hold and the work type. The accounting team will survey scope, document volume and statutory deadlines, then quote in writing before work begins. We do not guarantee the tax outcome — the Revenue Department decides.
Contact the office