IBC泰國法律金融會計事務所International Business Consultancy

How to Liquidate a Company in Thailand

如何清算泰國公司

Nowadays it is easy to set up a company, but when one day the company is running out of business, it is possible to end it. About liquidation of a Thai company, apart from reading this article, you can also refer to Thai Civil and Commercial Code for further references.

成立一間新公司並不是件難事，但是當有天經營不下去決定要關閉時，要進行清算程序。有關泰國公司清算程序除了參考本文章也可以參考《泰國民商法》。

Before register the liquidation, shareholders must be informed at a formal meeting, and liquidator(s) will be appointed. The duties of the liquidators are to settle the affairs of the partnership or company, to pay its debts and to distribute its assets.

公司進行清算登記前，必須在正式會議上通知所有股東並指定清算人。清算人的職務是處理合夥企業或公司的事務、償還債務和分配資產。

Normally the managing partners or directors will become liquidators unless there are contracts of partnership or regulations of the company. If there are no people to be liquidators under the foregoing provision, a liquidator(s) will be appointed by Court upon the application of the Public Prosecutor or any other interested person.

正常情況下，除非合夥合約或公司法規另行規定，管理階級的合夥人或董事將成為清算人。如果沒有人根據上述規定擔任清算人，法院將根據檢察官或任何其他利害關係人的申請任命清算人。

Once there is a liquidator(s), he/she should 當清算人被舉派後，應

    1. Register company’s liquidation: submit the application to the Department of Business Development (“DBD”) with the balance sheet, certified by qualified auditors.

註冊清算登記：向商業部商業發展廳 (“DBD”) 提出申請，製作資產負債表並由合格審計師進行核證。

2. Notify dissolution on two newspapers, and to give chances for creditors to apply for payment.

在兩份報紙上刊登公司要清算的消息， 讓債權人可以申請付款。

      3. If the company has Registered VAT, the company will need to deal with the Revenue Department as well. 

    如公司有註冊增值稅， 也必須向稅務局通知。

    延伸閱讀   有關增值稅介紹可參考泰國增值稅介紹 Value Added Tax (VAT) in Thailand

During this period, a report of liquidation must be submitted to DBD every three months. Before finalizing the procedure, the company must return Tax I.D. card to Revenue Department.

在此期間，必須每三個月向DBD提交一份清算報告。在完成清算程序前，公司必須退還稅籍編號卡給稅務局。

IBC International Business Consultancy is a law firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC 泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國律師/會計師事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。

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