Firms must keep books and follow accounting
procedures specified in the Civil and Commercial Code, the
Revenue Code and the Accounts Act. Documents may be prepared
in any language, provided that a Thai translation is attached.
account and other relating documents should be kept at the
office or the place of usual manufacturing or the place used
to keep goods or at the office at least 5 years from the closing
date. The Director-General, if necessary, as approved by authorized
minister can order to keep the account and the relating documents
at minimum of 5 years but not exceeding to 7 years.