Our Service

    Accounting Service

  • Monthly Accounting Services

    Our monthly services ensure your financial records are accurate, timely, and aligned with Thai Accounting Standards. The scope includes:

    • Recording of Transactions

      Preparation of journal vouchers, receipt and payment vouchers, invoice issuance, and related accounting entries.

    • Document Management

      Filing of internal and external original documents for audit readiness and compliance.

    • System Data Processing

      Input and processing of all financial data into accounting system.

    • General Ledger Maintenance

      Regular updates and reconciliation to ensure all transactions are properly recorded.

    • Bank and Account Reconciliation

      Monthly reconciliation of bank accounts and key balance sheet items.

    • Financial Reporting

      Preparation of monthly financial statements, including:

      • Trial Balance
      • Statement of Financial Position
      • Statement of Income
      • Accompanying Notes and Detail Supporting Schedules

    Annual Accounting Services

    Our annual services provide full-year financial closure and statutory compliance. These include:

    • Audit Coordination

      Ongoing communication and support for external auditors as needed during the year-end audit process to ensure smooth and timely completion.

    • Certified Accountant Sign-Off

      Review and signature of the annual financial statements by a licensed certified accountant, as required by Thai law.

    • Annual Financial Statement Preparation

      Preparation of complete sets of annual financial statements, including:

      • Statement of Financial Position
      • Statement of Income and Expenses
      • Statement of Changes in Shareholders’ Equity
      • Comprehensive Disclosures (including significant accounting policies and notes)

Tax Services

  • Monthly Tax Services

    We handle the preparation and submission of the following monthly tax forms to the Revenue Department:

    • Withholding Tax Returns
    • PND 3 – Personal income tax on services provided by individuals
    • PND 53 – Withholding tax on payments to companies
    • PND 54 – Withholding tax on overseas payments
    • Value-Added Tax (VAT) Returns
    • PP 30 – Monthly VAT filing for domestic transactions
    • PP 36 – VAT on services received from abroad

    All forms are submitted on time to the Revenue Department e-Filing syst

  • Annual Tax Services

    Our annual tax services include the preparation and submission of corporate tax filings and statutory reports:

    • Statutory Filing with The Revenue Department 
    • PND 51 – Half-year corporate income tax return
    • PND 50 – Annual corporate income tax return
    • Statutory Filings with the Department of Business Development (DBD)
      • Submission of audited financial statements
      • Filing of Form Sor Bor Chor 3 and Form Sor Bor Chor 3/1
      • Submission of supporting documents via the Ministry of Commerce e-Filing system

  • Tax Refund Services

    Our Tax Refund Service is designed to assist clients in recovering overpaid taxes while ensuring full compliance with Thai tax laws and regulations. We conduct a detailed review of your company’s financial and tax records to evaluate eligibility for tax refunds in the following areas:

    • Corporate Income Tax (CIT)
    • Withholding Tax (WHT)
    • Value-Added Tax (VAT)

    Our process includes:

    • A comprehensive evaluation of your company’s compliance with applicable tax laws and regulations
    • Identification of refundable tax amounts based on overpayments or eligible exemptions
    • Preparation and submission of all required documentation to the Revenue Department
    • Liaison with tax officers during the review process to facilitate a smooth and successful refund application

    We help ensure that all refund claims are accurate, justified, and compliant — minimizing risks while maximizing your potential tax recovery.

  • Personal Income Tax Services

    Our Personal Income Tax Service supports individuals in meeting their annual tax obligations accurately and efficiently, in full compliance with Thai tax regulations.

    Our service includes:

    • Review and Calculation
      • Comprehensive review of gross income, tax allowances, and deductible expenses
      • Accurate calculation of personal income tax liability based on current Thai tax laws
    • Tax Filing
      • Preparation and submission of the appropriate tax return form (PND 90 or PND 91)
      • Filing through the Revenue Department’s e-Filing system

    We ensure your personal income tax return is optimized for all eligible deductions and submitted on time, reducing the risk of errors or penalties.

PAYROLL SERVICE

Our Payroll Services Include:

Monthly Payroll Calculation

  • Gross salary, deductions, allowances, bonuses, and net pay
  • Customizable to meet company-specific policies and requirements

Salary Disbursement

  • Preparation of salary payment reports for bank upload
  • Arrangement of salary transfers directly to employees’ individual bank accounts

Payslip Distribution

  • Delivery of password-protected electronic payslips via our secure payroll application

Accounting & Tax Compliance

  • Preparation of payroll reports for monthly accounting entries
  • Submission of PND 1 form to the Revenue Department (monthly withholding tax return for salaries)

Government Contributions & Reporting

  • Ensure accurate calculation and posting of Social Security and Provident Fund contributions
  • Submission of monthly Social Security form Sor.Por.Sor 1-10
  • Preparation and filing of:
    • Sor.Por.Sor 1-03, 1-03/1 – for new or terminated employees
    • Sor.Por.Sor 6-09 – employee status updates
  • Generation and submission of Provident Fund reports to the fund management company

Outsourcing your payroll to M & A ensures compliance, security, and peace of mind, allowing your HR and finance teams to focus on strategic tasks — while we handle the complexity behind the scenes.

CONSULTING

We work closely with your company to understand your specific needs and provide customized strategies across key areas, including:

  • Regulatory Compliance

    Guidance on meeting Thai accounting, tax, and corporate reporting requirements

  • Business Transformation

    Streamlining processes and systems for greater efficiency and agility

  • Data Management

    Organizing, securing, and leveraging financial and operational data for informed decision-making

  • Fraud & Forensic Investigations

    Conducting internal reviews, identifying irregularities, and supporting dispute resolution

  • Internal Control Systems

    Design and assessment of internal controls to ensure accountability, reduce errors, and prevent fraud

  • IPO Readiness & Capital Market Advisory

    Consulting on financial reporting, compliance, governance, and internal processes to prepare your company for entry into the stock market

Our goal is to be your trusted advisor — offering clarity, confidence, and expert guidance to help your business comply, grow, and transform in today’s complex business environment.

IT Service

We also can support your accounting through our IT service

M & A Accounting and Tax provides comprehensive Managed IT Services that allow your business to offload the complexities of IT management to our expert team. Whether you’re a small business or a growing enterprise, we take full responsibility for your IT infrastructure, systems, and support, so you can focus on what matters most—running and expanding your core business.

 

  • Our IT Administrative services include:

  • IT Infrastructure Management

    We design, maintain and monitor your servers, networks, and systems to ensure maximum uptime and performance.

  • Cybersecurity Solutions

    Protect your business with proactive threat detection, firewalls, antivirus protection, and security best practices.

  • Cloud Services & Migration

    Move to the cloud with ease. We help you plan, migrate, and manage secure and scalable cloud environments.

  • Help Desk & IT Support

    Get fast and reliable support for your employees through our remote and on-site help desk services within 24 hours.

  • Data Backup & Disaster Recovery

    Ensure business continuity with regular data backups and recovery plans tailored to your needs.

  • IT Consulting & Strategy

    Align your IT roadmap with your business goals through expert consulting and strategic planning.

  • Why Choose Our IT Services?

    By using our web-based applications, your company benefits from:

    • Increased operational efficiency
    • Better access to real-time data
    • Secure and centralized business information
    • Reduced manual work and improved accuracy

    Whether you’re a small business or a larger organization, our IT solutions are scalable, user-friendly, and tailored to your specific business needs.

    Why Choose Our Back Office Services?

    • Reliable:

      Professional and consistent service with attention to detail

    • Confidential

      We handle sensitive information with the highest level of discretion

    • Customizable

      Services tailored to your company’s size, industry, and specific needs

    • Integrated

      All administrative functions work in harmony with your existing operations and our IT solutions. With M&A Accounting and Tax Co., Ltd. as your back office partner, you gain peace of mind knowing that your administrative tasks are handled by professionals—efficiently, accurately, and always on time.

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