Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Bor.Or.Jor.5 — Annual Financial Statement Submission
Annual submission of audited financial statements + AGM minutes by Thai juristic persons to DBD.
When Used
Within 1 month of AGM approval (AGM within 4 months of fiscal year end).
Who Files
All Thai juristic persons.
Fee & Logistics
Per fee schedule
Same day
DBD
Filing Method
- Online via DBD e-Filing
- In-person at DBD
Required Documents
- Audited financial statements
- Auditor's report
- AGM minutes
- Annual report
Field-by-Field Walkthrough
Tax ID
Corporate Tax ID.
Fiscal year
Reporting period.
Common Mistakes
- Late filing — fines per Officer + per Company
Legal Basis
Civil and Commercial Code §1196+
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful