Bookkeeping Cleanup & Restatement — Catch-Up 1–5 Years
Catch-up service for companies that skipped bookkeeping, missed tax filings, have accumulated errors, or are receiving DBD/Revenue Department notices. We audit the source documents, reconstruct the books, prepare restated statements with a CPA signature, file amended VAT/CIT/WHT returns, and negotiate penalty relief. From THB 20,000 per year backlogged.
- From
- THB 20,000 / backlogged year
- Turnaround
- 30–90 days (by backlog depth)
- Coverage
- 6+
We serve both Thailand residents and foreign nationals who need Thai-issued documents to be accepted abroad. Our bilingual (Thai–English) team covers source-document verification, certified translation, notarisation, MFA legalisation, and the destination embassy or consulate endorsement under a single case file.
Why this matters
Our Bookkeeping Cleanup & Restatement — Catch-Up 1–5 Years desk handles one of the highest request volumes in the firm — currently spanning 6 primary categories, each with its own evidentiary checklist, certification chain, and turnaround. Choosing the correct pathway on day one saves an average of 7–14 calendar days versus a misrouted submission that has to be restarted.
Because bookkeeping cleanup & restatement — catch-up 1–5 years sits at the intersection of Thai administrative law and the destination authority's evidentiary rules, the cost of a misstep is rarely the filing fee — it is the lost window. A visa interview that has to be rescheduled, a contract closing that slips a quarter, or a property transfer that misses the next tax cycle dwarfs any savings from a cut-rate translator. Our pricing reflects that reality: we'd rather quote the real number once and deliver it cleanly than chase a missed deadline.
How we deliver it
Our standard workflow has five gates: (1) source-document assessment and pathway recommendation within one business hour; (2) preparation and certified translation by registered translators; (3) notarisation by a licensed Notarial Services Attorney; (4) MFA Chaeng Watthana submission with daily tracking; (5) destination embassy or consulate endorsement, with the final dossier hand-delivered or shipped back to you under signature.
- Intake & free document review (≤1 business hour).
- Certified translation by registered translators with seal + licence number.
- Notarisation by a Notarial Services Attorney (Lawyers' Council of Thailand).
- MFA Chaeng Watthana endorsement (Department of Consular Affairs).
- Destination embassy / consulate finalisation + return delivery.
Document readiness before filing
Bookkeeping Cleanup & Restatement — Catch-Up 1–5 Years matters most when the filing window is narrow and the receiving authority applies its checklist strictly. Before any document is translated or notarised, we verify whether the source record is still within the destination authority's freshness rule, whether the name format matches the passport or company registry, whether supporting annexes must travel with the main document, and whether wet-ink originals are mandatory. This pre-flight stage is where most avoidable delays are prevented.
For many matters, document readiness is not just about collecting papers. It includes sequencing. Some authorities want the translation attached before notarisation; others insist that the source record be legalised first and translated later for local use. Universities, embassies, banks, BOI desks, and immigration offices often appear to ask for "the same thing" while enforcing materially different standards. We map that sequence up front so the file is prepared in the order most likely to be accepted on first submission.
Common pitfalls we prevent
The most common cause of rejection for first-time clients is using a source certificate that fails the destination authority's freshness rule (Thai household registrations older than six months, for example), translations missing the translator's licence number, or chain-of-certification steps performed in the wrong order. We screen for all three before any fees are incurred.
- Stale source records (e.g. household registrations older than 6 months).
- Translations missing the translator's licence number or seal.
- Chain-of-certification steps performed out of order.
- Names transliterated inconsistently across passport, ID, and certificate.
Transparent pricing & turnaround
All fees appear in a single transparent quote that bundles government charges, courier (EMS/Kerry), and attorney work — no hidden surcharges. Standard turnaround is 5–10 business days end-to-end; an expedited 1–3 business day track is available for time-critical filings.
Authoritative references: MFA Department of Consular Affairs (consular.mfa.go.th), Hague Conference on Private International Law (hcch.net), Lawyers' Council of Thailand (lawyerscouncil.or.th).
Quality control, evidence & accountability
Every bookkeeping cleanup & restatement — catch-up 1–5 years file we handle moves through a named-responsibility chain. The translator or document preparer completes the first pass, a second reviewer checks critical fields such as names, dates, authority names, seals, and destination-specific language, and an attorney or senior case manager verifies the certification pathway before submission. That governance layer is what turns a service page from marketing copy into an auditable promise: there is a real workflow behind the claim.
This is also central to E-E-A-T. Search engines and AI answer systems increasingly prefer sites that can demonstrate authorship, review, accountability, and alignment between on-page claims and business reality. By documenting reviewers, update dates, process steps, related authority references, and connected service pages, we help both users and machines understand that the information is maintained by practitioners who deal with these filings in the real world.
Frequently asked questions
Standard cases close in 5–10 business days including MFA and embassy steps. Expedited track is 1–3 business days for an additional fee.
Original or government-issued copies of the Thai source records, plus a copy of the document owner's national ID or passport. We review your bundle for free before any work begins.
In most cases, no — a signed power of attorney is sufficient. A small number of destination embassies (some visa categories) do require the document owner's physical presence; we flag those during intake.
Yes. Quotes are turn-key and include every government and courier fee. Request one via LINE @NYCLI or +66 83-249-4999 — typical reply time is under one hour during business days.
Yes. We cover all 77 Thai provinces with door-to-door courier pickup and delivery, fully tracked end-to-end.
168 destinations including the 130 Hague Apostille jurisdictions and Non-Hague destinations that require in-Thailand embassy endorsement. See the Legalization hub for the full directory.
Reviewed by: Atty. Pakin (Senior Partner — NYC Legal & Notary Services Co., Ltd.) · Last reviewed: 2026-08-04
Directly related topics
Scope of work we handle in this practice area
Each of the 12 items below is a matter type our team handles end-to-end — document preparation, certification, and submission to the relevant Thai or foreign authority.
ที่ปรึกษาและวางแผน(2)
- ที่ปรึกษาเปิดบัญชีธนาคารในอินเดีย
- บริการให้คำปรึกษากฎหมายภาษีอากรระหว่างประเทศและราคาโอน (Transfer Pricing)
ภาษี บัญชี และการเงิน(10)
- commercial copyright and patent infringement auditing service
- บริการตรวจสอบข้อกฎหมายคุ้มครองข้อมูลส่วนบุคคล PDPA Audit
- เปิดบัญชีธนาคารกสิกรไทยสำหรับนักท่องเที่ยวต่างชาติ
- corporate PDPA compliance auditing and gap analysis
- ตรวจสอบงบการเงินผู้ถือหุ้นต่างชาติ
- corporate accounting software setup Xero QuickBooks
- เปิดบัญชีธนาคารกสิกรไทยสำหรับนักท่องเที่ยว
- บริการขอคืนอากรศุลกากรและสิทธิประโยชน์ทางภาษีอากร
- บริการขึ้นทะเบียนภาษีมูลค่าเพิ่ม VAT
- Xero accounting software setup and training for expats
Not listed? Send the document by LINE @NYCLI and we will confirm feasibility, fee, and turnaround.
Frequently asked questions
How do we restart after 3 years without bookkeeping?
We collect all documents (bank statements, receipts, contracts, filed VAT), verify status with DBD and Revenue Department, then (1) reconstruct backdated books, (2) file missed returns, (3) amend erroneous returns, and (4) negotiate penalty relief.
What's the typical penalty for 3 years of backlog?
DBD: THB 40k–60k (director + company) for 3 missed annual filings. Revenue Department: PP.30 THB 500/month × 36 = 18,000, plus 1.5% monthly surcharge, plus THB 2,000 per late PND.50. We often secure instalments and partial waivers.
Can incorrect filed statements be amended?
Yes — amended returns within 6 months have no penalty; after 6 months, 50–100% penalty plus 1.5% monthly surcharge. Additional tax must be paid with surcharge.
What if DBD has struck the company off?
Within 10 years, a court petition can restore it. Filing includes missed statements, penalty payment, and newspaper publication. Our attorneys handle the full process.
Do you serve companies still trading?
Yes. Companies without books still exist as legal entities. Once cleaned up, directors can either resume trading or proceed to voluntary dissolution.
Will the CPA sign backdated statements?
Yes — but they will be labelled 'restated' and may receive a qualified opinion if source documents are missing. We work to source supporting evidence for an unqualified opinion.
How long does catch-up take?
1 year: 30 days; 2 years: 45 days; 3 years: 60 days; 5 years: 90 days (assuming complete records). Missing documents add reconstruction time from bank statements.
What if the company has millions in cash but no documentation?
We assess source of funds (director loan, capital, revenue), prepare supporting paperwork (loan agreement, capital increase), and settle the correct tax liability.
Company, BOI & accounting reference — 15 answers
Compiled from Department of Business Development (DBD), Revenue Department, BOI and DIP requirements as cited on each service page. Government fees are set by those authorities and passed through at cost.
Q12296. Bookkeeping Cleanup & Restatement — Catch-Up 1–5 Years — what is included?
Catch-up service for companies that skipped bookkeeping, missed tax filings, have accumulated errors, or are receiving DBD/Revenue Department notices. We audit the source documents, reconstruct the books, prepare restated statements with a CPA signature, file amended VAT/CIT/WHT returns, and negotiate penalty relief. From THB 20,000 per year backlogged. Sources: https://www.dbd.go.th/ , https://www.rd.go.th/
Q12304. How do we restart after 3 years without bookkeeping?
We collect all documents (bank statements, receipts, contracts, filed VAT), verify status with DBD and Revenue Department, then (1) reconstruct backdated books, (2) file missed returns, (3) amend erroneous returns, and (4) negotiate penalty relief.
Q12305. What's the typical penalty for 3 years of backlog?
DBD: THB 40k–60k (director + company) for 3 missed annual filings. Revenue Department: PP.30 THB 500/month × 36 = 18,000, plus 1.5% monthly surcharge, plus THB 2,000 per late PND.50. We often secure instalments and partial waivers.
Q12306. Can incorrect filed statements be amended?
Yes — amended returns within 6 months have no penalty; after 6 months, 50–100% penalty plus 1.5% monthly surcharge. Additional tax must be paid with surcharge.
Q12307. What if DBD has struck the company off?
Within 10 years, a court petition can restore it. Filing includes missed statements, penalty payment, and newspaper publication. Our attorneys handle the full process.
Q12308. Do you serve companies still trading?
Yes. Companies without books still exist as legal entities. Once cleaned up, directors can either resume trading or proceed to voluntary dissolution.
Q12309. Will the CPA sign backdated statements?
Yes — but they will be labelled 'restated' and may receive a qualified opinion if source documents are missing. We work to source supporting evidence for an unqualified opinion.
Thai answers (8)
Q12295. จัดทำบัญชีย้อนหลัง + แก้ไขงบผิด — เคลียร์บัญชีค้าง 1-5 ปี — ขอบเขตงานคืออะไร?
บริการเคลียร์บัญชีค้างและจัดทำบัญชีย้อนหลัง 1-5 ปี สำหรับบริษัทที่ไม่ได้ทำบัญชี ไม่ยื่นภาษี งบดุลผิดสะสม หรือถูก DBD/สรรพากรทวงถาม ทีมงานตรวจสอบเอกสาร reconstruct บันทึกบัญชี จัดทำงบการเงินย้อนหลังพร้อมผู้สอบบัญชี CPA รับรอง ยื่นแบบเพิ่มเติมทั้ง VAT/CIT/WHT ประสานงานลดค่าปรับกับสรรพากร เริ่ม 20,000 บาท/ปี แหล่งอ้างอิง: https://www.dbd.go.th/ , https://www.rd.go.th/
Q12297. จัดทำบัญชีย้อนหลัง + แก้ไขงบผิด — เคลียร์บัญชีค้าง 1-5 ปี ราคาเริ่มต้นและรอบเวลาส่งงานเป็นอย่างไร?
เริ่มต้น 20,000 บาท/ปี · รอบเวลา 30-90 วัน (ตามปีที่ค้าง)
Q12298. ไม่ได้ทำบัญชี 3 ปี เริ่มต้นอย่างไร?
ทีมงานขอเอกสารทั้งหมด (bank statement, ใบเสร็จ, สัญญา, VAT ที่ยื่นไปแล้ว) ตรวจสอบสถานะปัจจุบันที่ DBD/สรรพากร แล้ววางแผน (1) เริ่มบันทึกบัญชีย้อนหลัง (2) ยื่นแบบที่ยังไม่ยื่น (3) แก้แบบที่ยื่นผิด (4) ประสานลดค่าปรับ
Q12299. ค่าปรับสะสม 3 ปี ประมาณเท่าไหร่?
DBD ค้างส่งงบ 3 ปี ประมาณ 40,000-60,000 บาท (กรรมการ+บริษัท) สรรพากร ภ.พ.30 เดือนละ 500 บาท ×36 เดือน = 18,000 + เงินเพิ่ม 1.5%/เดือน + PND.50 ปีละ 2,000 บาท ทีมงานช่วยขอผ่อนและลดหย่อนได้ในบางกรณี
Q12300. งบที่ยื่นไปแล้วผิด แก้ได้ไหม?
แก้ได้ ยื่นแบบเพิ่มเติมภายใน 6 เดือน ไม่มีเบี้ยปรับ หากเกิน 6 เดือนเบี้ยปรับ 50-100% + เงินเพิ่ม 1.5% ต่อเดือน หากแก้แล้วภาษีเพิ่ม ต้องชำระส่วนต่าง + เงินเพิ่ม
Q12301. หากบริษัทถูก DBD สั่งถอนชื่อจะทำอย่างไร?
หากยังไม่ครบ 10 ปี ขอฟื้นฟูสถานะได้ผ่านศาลภายใน 10 ปี ต้องยื่นคำร้อง + งบที่ค้าง + ชำระค่าปรับ + ประกาศหนังสือพิมพ์ ทีมงานทนายเราทำได้ครบวงจร
Q12302. รับเคลียร์ให้บริษัทที่ยังไม่ปิดกิจการไหม?
รับ เพราะบริษัทที่ไม่ทำบัญชียังต้องคงสภาพนิติบุคคล เมื่อเคลียร์เสร็จ กรรมการสามารถดำเนินกิจการต่อ หรือหากต้องการปิด ก็ทำ dissolution ตามขั้นตอนได้
Q12303. ผู้สอบบัญชีจะรับรองงบย้อนหลังไหม?
รับรองได้ แต่จะระบุใน audit report ว่าเป็น restated statement และอาจแสดง qualified opinion หากขาดเอกสารประกอบ ทีมงานประสานหา supporting documents เพื่อให้ได้ unqualified opinion
Ready to start?
Free quotation within 1 business hour via LINE @NYCLI or +66 83-249-4999
Contact our team





