泰国会计事务所:记账、税务申报与薪资
本所承办在泰国经营之公司的每月记账、银行余额核对、增值税(VAT)与预扣税申报、薪资计算与社会保险申报,以及年度结算、公司所得税申报与向商业发展厅(DBD)提交财务报表。依法记账之人与查核财务报表之会计师必须为不同人,因此本所以独立委任查账会计师为前提安排流程。
泰国会计事务所每月与每年负责哪些事项?
每月处理记账、银行余额核对、增值税与预扣税申报、薪资计算与社会保险申报;每年处理结算、公司所得税申报、向商业发展厅提交财务报表,并与查账会计师协调,而依法查账会计师必须独立于记账之人。
- 于期限内向税务局与商业发展厅线上递交
- 记账人与查账会计师依法为不同之人
- 规费与服务费分列,并以书面说明
在泰国,会计与税务延误的代价
- 增值税与预扣税每月均有申报期限,逾期将产生罚款与滞纳利息;即使税额为零,申报义务仍然存在。
- 税务发票记载事项若有瑕疵,客户的进项税额扣抵可能被否准,进而影响交易关系。
- 自雇用员工之日起即产生社会保险申报义务,遗漏须补办并追溯结算。
- 财务报表须经股东会承认后提交 DBD,逾期提交可能涉及董事责任。
主要业务
整理凭证、编制分录、银行余额核对、应收应付管理,维持符合会计准则的帐册。
PP.30、PND.3/53 等表单线上递交税务局,并保存申报纪录。
薪资明细、个人所得税代扣、社会保险申报与缴纳,包含外籍员工的处理。
结算调整、编制财务报表、PND.50/51、DBD 提交,以及与查账会计师协调。
事先说明
- 本所无法保证税务查核结论或退税是否获准,判断权在税务局。
- 查账会计师依法须保持独立,故本所不查核由本所记账之公司。
- 规费与查核公费与服务费分列说明,金额依公司规模与交易量而异。
- 过往年度帐册若有瑕疵,先从现况盘点开始;能否追溯更正及范围,取决于留存资料。
常见问题
- 没有营业收入的月份也需要申报吗?
- 需要。已登记增值税的事业,即使当月没有交易也须提交申报书;未提交者,纵使应纳税额为零仍可能受罚。
- 帐册使用什么语言,保存多久?
- 帐册与凭证原则上以泰语制作,并依法定期间保存。即使同时使用英文资料,税务查核所依据的仍是泰语帐册。
- 更换会计事务所需要什么?
- 需要移交最近的财务报表、总分类帐、申报书副本、银行交易明细与薪资纪录。确认移交资料后,本所会以书面整理交接时点与责任范围。
- 增值税登记是强制的吗?
- 应税营业额超过法定门槛时为强制。未达门槛者,也可能因进项扣抵或客户要求而自愿登记;登记后即产生每月申报义务。
- 登记地址可以与会计事务所相同吗?
- 可以。本所在曼谷与孔敬提供自有办公场所作为登记地址,记账与税务申报可使用同一套文件一并办理。
详细内容请见泰语与英语页面
业务范围、每月与年度作业内容、所需资料清单,在泰语与英语页面有更完整的说明。
请提供最近的财务报表与申报书副本,我们会整理尚未完成的申报、需要更正之处,以及交接所需资料。
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Related service: Notary Public Thailand关键信息速览 — 认证与翻译一站式服务
- 费用
- — 开始前提供明确报价
- 办理时长
- 1–7 个工作日,视文件类型与受理机关
- 交付内容
- 符合规定的认证文件,并说明后续办理步骤
- 服务范围
- 覆盖泰国全境 — 快递与线上受理,无需亲自到场。
以上为参考区间,最终报价取决于页数、语种与受理机关。
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