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SUWANVARA LAWFIRM
Suwanvara Law Firm Co., Ltd.
SUWANVARA LAWFIRM
SUWANVARA LAWFIRM
Suwanvara Law Firm Co., Ltd.
Accounting & tax

Accounting Nakhon Pathom

Accounting for businesses that source raw materials from small producers

Accounting for businesses that source raw materials from small producers

Nakhon Pathom is home to farmland, livestock, and food processing plants in close proximity. The businesses we serve often buy raw materials directly from farmers and small local producers. That makes their accounting different from businesses that buy from other companies, because most sellers are individuals who are not registered for VAT and do not issue tax invoices. Unless the business sets up its purchase documentation from day one, its biggest expense becomes the hardest to prove. We handle accounting for Nakhon Pathom businesses by first putting a workable purchase-documentation set in place at the receiving point.

What we handle

Monthly bookkeeping, transaction recording, and trial balance preparation
File withholding tax (ภ.ง.ด.1/3/53) and value-added tax (ภ.พ.30)
Close annual financial statements, file ภ.ง.ด.50/51, and submit to the Department of Business Development
Prepare payroll, payslips, and remit social security contributions
Take over from previous accountant, and perform a retroactive account review before accepting the engagement

Buying from farmers: how to document it

When the seller is an individual who doesn't issue tax invoices, the business still needs proof of payment and the recipient's identity. That means purchase records with item details and weight, payment evidence, and seller information. This set has to be completed at the receiving point on the day itself—it can't be reconstructed later. So we design forms that are brief enough for staff to fill in completely every time.

Price volatility and inventory valuation

Agricultural and food products fluctuate in price by season and by the quality of each batch. When a business buys the same item at different prices across several rounds, the inventory valuation method chosen significantly affects reported profit. The key is to choose a method suitable for the product and apply it consistently, not to switch based on what's convenient each year. We agree on this method with the owner before the accounting period begins.

Talk to us about your accounts

Tell us what the business does and what state the books are in. We will say what to start with and what needs fixing for prior periods.

FAQ — Accounting Nakhon Pathom

2 questions answered

If they are registered as a legal entity, the obligations are the same. What differs is the nature of costs and inventory, which requires a recording method suited to the production cycle of that product.
Yes, if there is a purchase document prepared by the business, along with proof of payment and verifiable seller information. What doesn't work is having no documentation at all. We'll set up the forms and filing method from the first month.