Financial statements and the audit report — what should you know about revenue-related requirements?

This question is specifically about “Financial statements and the audit report”, so it separates what is specific to this file from the standard certification chain. Before starting, count the number of certified sets needed before work starts, because extra sets restart the certification steps, then verify the source document is still within any validity window the recipient applies, then check that names are spelled identically to the passport or ID card on every page. What changes the timeline most here is whether the source documents are complete on day one. The condition most often overlooked is that name spelling must match across every document in the set. The terms that frame this page are Financial · statements · audit · report. The specifics here are document type: Financials, and those decide which translation and certification level applies. The next step is confirming the filing channel and the copy or file format required. Attach a document index to the bundle so nothing is lost during review. High-resolution photos of seals and signatures help when the destination asks for re-verification. With a fixed filing date, count backwards from it and book each certification step in reverse. Leave buffer time in case a translation has to be amended or a source document re-issued. Personal income tax returns (PND.90 / PND.91), corporate returns (PND.50 / PND.51), withholding tax certificates under Revenue Code s.50 bis and the VAT certificate (PP.20) are Revenue Code forms filed with and evidenced by the Revenue Department. An officially certified copy must be requested from the relevant Area Revenue Office itself. Financial documents are issued by the account-holding institution and tax documents by the Revenue Department or the withholding agent. A translation provider cannot issue, amend or vouch for the figures; its role is to render the text and numbers exactly — letterhead, seal, document number, signature block and dates included. The standard route for a Thai document used abroad is: obtain the original or an issuer-certified copy, translate it faithfully, certify the translation, have it legalised by the Legalisation Division of the Department of Consular Affairs at the Ministry of Foreign Affairs, then, if the destination requires it, legalised again at that country's embassy. Cost and lead time depend on page count, the volume of numeric tables, the target language and the certification steps required, so every file is quoted before work starts. Send scans of the financial or tax paperwork together with the written requirements from the bank, authority or receiving embassy via LINE @NAATI, call +66 80-557-8887 or email ilc@thainotary.co.th.

ปรึกษาฟรี — LINE @NAATI · โทร 080-5578887 · อีเมล ilc@thainotary.co.th