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Service guide
Company Secretarial in Thailand.
Company secretarial services in Thailand: the AGM within 4 months, financial statements and the BOJ.5 shareholder list at DBD, and director change filings.
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Key facts
- When must a Thai company hold its annual general meeting?
- The audited financial statements must be approved at the annual general meeting within 4 months of the closing date of the accounting period. For a December year end that means by the end of April.
- What gets filed after the AGM?
- Two filings on separate clocks: the shareholder list (form BOJ.5) within 14 days of the meeting, and the approved financial statements within 1 month of approval, both through DBD e-Filing.
- How fast must a director change be registered?
- Within 14 days of the change. For a resignation, DBD counts from the day the company receives the letter or the day the resignation takes effect.
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Company secretarial services in Thailand: what the work is
Company secretarial services in Thailand keep a limited company straight with its registrar. The work is the statutory registers, the meeting calendar, and the filings the Department of Business Development expects on fixed dates: the share register kept at the company's office from the day of registration, the annual general meeting, the approved financial statements, the updated shareholder list, and registration of any change to directors, signing authority, or the registered address.
It is a different lane from the books themselves. Bookkeeping produces the monthly numbers and financial statements turn them into the annual accounts; company secretarial work is the calendar and paperwork that gets those accounts approved and filed, and that keeps the company's public record at DBD matching reality.
Most companies hand it to the same firm that runs their accounting, because the deadlines interlock: the meeting approves the statements, and two separate filing clocks start from that meeting.
The DBD calendar for a Thai limited company
Deadlines stated in the Department of Business Development's filing manuals. The financial statement and shareholder list clocks both start from the annual general meeting.
| Deadline | |
|---|---|
| Annual general meeting approves the audited financial statements | Within 4 months of the closing date of the accounting period |
| Financial statements filed with the registrar (DBD e-Filing) | Within 1 month of approval at the shareholders' meeting |
| Copy of the shareholder list (form BOJ.5) filed | Within 14 days of the annual general meeting |
| Director changes registered with the registrar | Within 14 days of the change taking effect |
- Annual general meeting approves the audited financial statements
- Within 4 months of the closing date of the accounting period
- Financial statements filed with the registrar (DBD e-Filing)
- Within 1 month of approval at the shareholders' meeting
- Copy of the shareholder list (form BOJ.5) filed
- Within 14 days of the annual general meeting
- Director changes registered with the registrar
- Within 14 days of the change taking effect
Source: Department of Business Development filing manuals
Checked August 2026
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Director, address, and shareholder changes
Changes to the company's registered facts are filings, not formalities. When a director joins, resigns, or is removed, the change must be registered with the registrar within 14 days of the date it happens; for a resignation, DBD's manual counts the 14 days from the day the company receives the resignation letter or the day it takes effect. Changing who can sign for the company usually needs a shareholder resolution, unless the articles of association let the board decide, and the filing itself runs on DBD's standard forms (BOJ.1 with the amendment schedule BOJ.4, plus director particulars for anyone incoming).
Moving the registered head office and updating the shareholder list are registrar filings too. The company that set all this up once, at incorporation, rarely keeps it current on its own: that first registration is company registration work, and everything after it is maintenance. A firm running the secretarial calendar drafts the resolutions, prepares the forms, and files inside the window, so the public record never drifts from the boardroom.
One secretarial year, in order
Keep the registers and minutes current
The share register stays at the company's office, and board and shareholder resolutions are minuted as they happen. Everything later in the year is built on these records being right.
Convene and hold the annual general meeting
The firm prepares the notice on the timeline the articles require, drafts the agenda and resolutions, and gets the audited financial statements approved within 4 months of the accounting period's close.
File the BOJ.5 shareholder list
Within 14 days of the meeting, the updated shareholder list goes to the registrar through DBD e-Filing in the prescribed BOJ.5 format.
File the approved financial statements
Within 1 month of approval, the financial statements are submitted through DBD e-Filing, closing the annual cycle until the next period end.
Register changes as they happen
Director, signing authority, address, and share changes are filed inside their own windows through the year, with the 14-day director deadline the one that catches companies out most often.
When to hand the calendar to a firm
A company with a stable shareholder base and a Thai-speaking administrator can run this internally. In practice, foreign-owned companies rarely do: the forms and manuals are in Thai, the windows are short, and a missed filing carries statutory penalties whose current amounts a firm confirms case by case rather than a page quoting a figure. Accounting firms in Thailand usually bundle secretarial work into an annual engagement priced alongside the books and the audit, so compare what the scope includes: registers, the meeting cycle, all DBD filings, or only some of them.
This page is general information, not legal advice. Deadlines, forms, and procedures change; for a specific company, speak with a qualified professional.
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Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
GPS Accounting
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Accounting firmBangkokEnglish · Thai · Filipino · Swedish
Full service accountancy practice registered with the Thai Federation of Accounting Professions delivering accountancy and tax services in English.
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Common questions
Frequently asked questions
- What do company secretarial services in Thailand include?
- Typically: maintaining the share register and statutory records, preparing and minuting board and shareholder meetings, running the annual general meeting cycle, filing the approved financial statements and the BOJ.5 shareholder list with the Department of Business Development, and registering director, signing authority, address, and share changes within their statutory windows.
- Is company secretarial work the same as bookkeeping?
- No. Bookkeeping produces the company's monthly accounting records, and the financial statements are prepared and audited from those records. Company secretarial work is the registrar-facing layer: the meetings that approve the statements, the filings that follow, and the registered company facts kept current at DBD. Firms often sell the two together, but the deadlines and skills differ.
- What happens if a Thai company files its DBD paperwork late?
- Late or missed filings carry statutory penalties, and a company whose record has drifted may need several corrective filings to catch up. The Department of Business Development's manuals do not put one fine figure on every case, so a firm confirms the current exposure for a specific company before deciding how to fix a missed deadline.
- Does changing a company's authorised signatory need a shareholder meeting?
- Usually yes. DBD's manual states that changing director signing authority requires a shareholder resolution, unless the company's articles of association give the board the power to decide it, in which case a board resolution is enough. The registration itself must then be filed with the registrar.
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Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
GPS Accounting
Free consultation
Accounting firmBangkokEnglish · Thai · Filipino · Swedish
Full service accountancy practice registered with the Thai Federation of Accounting Professions delivering accountancy and tax services in English.
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