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关于泰国年度财务报表
泰国《会计法》(2000)规定,所有法人公司、合伙企业、外企分支机构、代表处和区域办事处以及合资企业都必须在每个会计期末编制相应的财务报告。
泰国公司的年度财务报表包括资产负债表、损益表、股东权益变动表、现金流量表和财务报表附注。
财务报表附注必须包括财务报表编制标准、会计政策描述和额外信息。
关于泰国年度财务审计
泰国《会计法》(2000)规定,所有法人公司、合伙企业、外企分支机构、代表处和区域办事处以及合资企业都必须在每个会计期末编制相应的财务报告。财务报告都必须经过审计,并取得注册公共会计师的审计意见。
企业必须在每个会计期间结束之日起 150 日内,将经过审计的财务报告的副本连同年度所得税申报表一并提交至税务厅。
注:根据泰国法律规定组建的合伙企业,并且资本、资产和/或收入不满足部长级规定中的最低标准,则其财务报告不受此约束。
不进行泰国年度财务审计的影响
年度报告的准备和提交必须遵守相关的法规和规定,否则可能导致高达200,000泰铢的罚款或其他处罚。
如果公司连续三年没有提交经审计的年度财务报告,泰国商业发展局(DBD)也有权将公司列为“死亡”公司,并从公司登记系统中除名。
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