Filing financial statements through DBD e-Filing and filing schedule of BOJ.5
Department of Business Development (DBD) announced a press release on 20 December 2019 that there shall be issuance of 2 notifications, namely, Notification on rules and methods of filing financial statement B.E. 2562 (2019) and Guideline for filing financial statements and shareholders’ lists B.E. 2562 (2019). The purpose was that a company could file financial statements and shareholders’ lists within scheduled period accurately.
The Director-General of DBD stated that the company could file financial statements in 2 channels, namely, (1) filing through DBD e-Filing system and (2) filing by itself through paper, which the company shall file through DBD e-Filing system again within 7 days as of the due date as required by law; as a result, it shall be regarded as completion of filing financial statements. Moreover, filing financial statements through DBD e-Filing system in 2019 was speedier and more convenient because the company could download and fill out information through Excel file in version V.2.0. The company could read more information on www.dbd.go.th then chose Online Service and System of submission of financial statements by electronic means (DBD e-Filing).
In addition, as for submission of shareholder’s lists, a limited company shall file BOJ.5 form to DBD within 14 days as of when the resolution in ordinary shareholders’ meeting was passed. And the limited company shall also submit through to DBD e-Filing system.
Making signature of an applicant in the presence of the person specified by law
With reference to Notification of Department of Business Development Subject: Warning the person who an applicant for partnership and limited company registration can sign in his/her presence B.E. 2562 (2019) Dated 6 December 2019, the applicant shall sign in the presence of the registrar or the person as prescribed by Ministerial Regulation on establishment of partnership, company registration office, appointment of a registrar B.E. 2549 (2006) such as ordinary or extraordinary members of Thai Bar Association, certified public accountant, accountant who is a member or registers at Federation of Accounting Professions, an accounting office holding a certificate on quality of an accounting office issued by Department of Business Development.
In case the applicant does not sign in the presence of such person actually but such person certifies that “the applicant signs in my presence”, the signature on application will be inaccurate. Moreover, such person shall qualify as a supporter of the applicant for the offense on informing to an official falsely and the offense on informing to an official on duty to write down false statement on public or government documents. In addition, if such person is a professional in fields of law, accounting, etc. and certifies that “the applicant signs in my presence”; however, the applicant does not sign in the presence of such person actually, which an official believes that the signature on the application is accurate and registers for it, such person may also commit an offense on making a false pledge.
Thus, according to the Notification above, Department of Business Development wishes to warn the concerned persons so that the signature on the application shall be made in compliance with the law.