泰国子公司收购合规指南｜外企并购DBD登记与税务申报
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文解析United Foodbrands收购泰国子公司所涉核心监管义务，强调泰国商业发展厅（DBD）对股权变更、法定代表人更新及公司注册信息备案的强制性要求。关键合规要点包括：1）完成并购后15日内向DBD提交《股东/董事变更通知》（Form Boror 5）；2）同步更新税务登记（PDPA与 Revenue Department双备案）；3）如涉及外资持股超49%，须确认是否落入《外商经营法》限制行业并取得BOI或MOI批准；4）所有文件须经泰文翻译及公证。对企业实际影响：未按时申报将导致DBD罚款5,000–50,000 THB/次，并影响后续银行账户变更、VAT开票资格及BOI优惠续期。
✅ 合规行动清单 · Compliance Checklist
- ›并购完成后15日内向泰国商业发展厅（DBD）在线提交Boror 5表格（股东及董事变更通知）
- ›同步向泰国税务局（RD）更新纳税人信息，并在PDPA平台提交数据处理声明
- ›若外资持股超49%，立即核查业务是否属《外商经营法》限制类，必要时向BOI申请许可
- ›File Form Boror 5 with DBD Thailand online within 15 days of acquisition closing date
- ›Update taxpayer registration with the Revenue Department and submit PDPA data processing notice via DPA Portal
- ›Verify business activity against Foreign Business Act Lists 1–2; apply to BOI for license if foreign equity >49%
English Summary
This notice outlines key compliance obligations triggered by foreign acquisition of Thai subsidiaries, per DBD Thailand regulations. Foreign investors must file Form Boror 5 (Shareholder/Director Change Notification) with the Department of Business Development (DBD) within 15 days of closing. Concurrently, updated taxpayer identification must be registered with the Revenue Department; PDPA-compliant data processing notices are also required. If foreign shareholding exceeds 49%, businesses must verify if the activity falls under List 1 or 2 of the Foreign Business Act and obtain prior approval from BOI or Ministry of Commerce. All statutory documents submitted to DBD must be in Thai and certified. Non-compliance incurs DBD fines (THB 5,000–50,000 per violation), delays in bank account updates, VAT registration suspension, and BOI incentive forfeiture.
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