ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
How long must a Thai company keep its accounting records?
Short answer
The Accounting Act B.E. 2543 (2000) requires accounts and supporting documents to be kept at the place of business for at least five years from the date the accounts are closed, and the authorities may require a longer retention for particular businesses. Tax examinations can reach back within their own statutory limits, so many companies retain for longer as a matter of policy.
Retention means the source documents, not just the ledger: tax invoices, receipts, bank statements, contracts, payroll records and the withholding tax certificates issued and received. A ledger without its vouchers is what turns a routine examination into a disallowance, because the deduction has nothing behind it.
Scanned copies are convenient but confirm the acceptable form with the authority before destroying paper, particularly for documents that carry an original stamp or signature. If records are lost — flood, fire, a departed bookkeeper — document the loss when it happens and reconstruct from bank and counterparty records rather than explaining the gap years later. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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