Field notes
The working side of Thailand accounting
Practical articles for owners and finance teams who need to turn Thai accounting and tax obligations into a workable document rhythm.
Thailand / Bangkok
Publishing standard
One useful question, every week
Latest field note
07 / 2026
Thailand tax invoices: the checks to complete before claiming input VAT
A document called an invoice is not automatically a valid Thai tax invoice. The document type, issuer, buyer, branch, timing and VAT presentation must support the treatment before it reaches PP30.
PND 50 and PND 51: the two corporate tax filings Thai companies must connect
PND 51 is a mid-year prepayment based mainly on an annual profit estimate. PND 50 is the final annual reconciliation. Treating them as unrelated forms creates avoidable forecast, credit and evidence errors.
PP36 Thailand: VAT control for services bought from abroad
A foreign invoice is not enough to decide the VAT treatment. The Thai buyer needs to identify the service, where its benefit is used, both parties' VAT status and the payment date before deciding whether PP36 applies.
Thailand financial year: choosing a company accounting period
A Thai company does not automatically have to use January to December. The right closing date is a registered compliance choice that shapes corporate income tax, audit planning and group reporting.
Thailand accounting health check: 12 controls to test before problems become filings
A useful review does not ask whether the bookkeeping file looks tidy. It proves that transactions, tax returns, bank movements and retained evidence tell the same story—and that the company can take control of that story if its accountant changes.
Thailand payroll compliance in 2026: PND.1, Social Security and the monthly close
A defensible payroll is more than a payslip. Employment changes, tax withholding, Social Security, payment evidence and the accounting ledger must tell the same story every month.
Monthly tax filing in Thailand: forms, documents and workflow
A company does not solve monthly compliance by remembering one date. It needs a repeatable handoff from invoices and bank records to review, approval and filing.
Publishing standard
One useful question, every week
Each article starts from a real search or client question, uses current official sources and connects the answer to the relevant guide and service workflow.
Published in all eight site languages.
Localized for search intent, not translated word for word.
Linked to the guide, service and next practical step.
Dated and checked against named official sources.