Registering a company or branch abroad using a personal income tax return (PND.90/91) — how should the document set be assembled?

The subject of this page is “Registering a company or branch abroad using a personal income tax return (PND.90/91)”, so it deals with the case-specific points first and the shared rules afterwards. With a fixed filing date, count backwards from it and book each certification step in reverse. Public holidays and embassy closures move certification queues more than most people expect. Note who signed each certification and on what date for later reference. If the receiving body confirmed its requirements by email, keep that message with the file. If any requirement is still unclear, send a sample image to the receiving body before producing the full set. The specifics here are purpose: Companyreg; document type: Pnd91, and those decide which translation and certification level applies. The terms that frame this page are Registering · company · branch · abroad. What sets this case apart is the number of certified sets and the window in which they must be used. The common failure in this group of cases is a translation that does not match the certification type required. Before starting, make sure document numbers, issue dates and issuing-office names match across the set, then keep a digital copy of every page, including seals and signatures, then plan the timeline so certification finishes before the real filing deadline. 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. Bookkeeping and financial statements are governed by the Accounting Act B.E. 2543. A limited company files audited financial statements with the Department of Business Development, and the auditor must be a CPA registered with the Federation of Accounting Professions. The translation must retain the auditor's name, registration number and the full wording of the audit report. A financial translation must preserve figures, currency, dates, account numbers and balances exactly as printed — no rounding, no currency conversion, no summarising of transaction lines. The source date format should be kept with the Buddhist or Gregorian era stated explicitly so the receiving office cannot misread it. 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.

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