{"id":24754,"date":"2025-07-22T15:45:05","date_gmt":"2025-07-22T08:45:05","guid":{"rendered":"https:\/\/metiaccounting.com\/?p=24754"},"modified":"2025-07-28T16:21:06","modified_gmt":"2025-07-28T09:21:06","slug":"everything-business-owners-need-to-know-about-monthly-tax-filing","status":"publish","type":"post","link":"https:\/\/metiaccounting.com\/en\/everything-business-owners-need-to-know-about-monthly-tax-filing\/","title":{"rendered":"Everything Business Owners Need to Know About Monthly Tax Filing!"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24754\" class=\"elementor elementor-24754\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-48c1745 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"48c1745\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0332279 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"0332279\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30ca953 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"30ca953\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><p><span style=\"font-weight: 400;\">A complete and updated guide to monthly tax filing for business owners in 2025 \u2014 including key tax types, deadlines, and best practices.<\/span><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15adb1c sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"15adb1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Monthly tax filing is a crucial obligation for all business owners \u2014 whether you're a limited company or a registered partnership. In this article, we\u2019ll answer common questions such as:<br>\n<br>\u2022 What taxes do we need to pay each month?\n\n\n<br>\u2022 How much tax do we owe?\n\n\n<br>\u2022 When are the filing deadlines?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db5b5b0 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"db5b5b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-db5b5b0{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e731b sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"46e731b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M.png\" class=\"attachment-full size-full wp-image-23024\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M.png 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-300x300.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-150x150.png 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-768x768.png 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-12x12.png 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-370x370.png 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-120x120.png 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-840x840.png 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-410x410.png 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-600x600.png 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-460x460.png 460w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c00d4f6 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"c00d4f6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-c00d4f6{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-944aec5 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"944aec5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1601\" height=\"901\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W.png\" class=\"attachment-full size-full wp-image-23025\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W.png 1601w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-300x169.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1024x576.png 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-768x432.png 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1536x864.png 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-18x10.png 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-370x208.png 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1290x725.png 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-840x473.png 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-410x231.png 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-600x338.png 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-270x152.png 270w\" sizes=\"(max-width: 1601px) 100vw, 1601px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5010636d sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"5010636d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-504d0887 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"504d0887\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-504d0887{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d0a65 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"c9d0a65\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"535\" height=\"158\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-23382\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en.png 535w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-300x89.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-18x5.png 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-370x109.png 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-410x121.png 410w\" sizes=\"(max-width: 600px) 100vw, 535px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-483a8f5f sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"483a8f5f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-66af88c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"66af88c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ec6398 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"2ec6398\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff239d5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"ff239d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>The Importance of Accurate and Timely Tax Filing\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc1085 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"2cc1085\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Filing taxes correctly and on time is something no business owner should overlook. Here\u2019s why it matters:<br \/><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>Builds business credibility:<\/b> Transparent operations help strengthen your reputation with clients and partners<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>Avoids penalties:<\/b> Filing late or with errors can result in fines and added interest<\/li><\/ul><p><span style=\"font-weight: 400;\">Beyond these reasons, tax filing is a mandatory duty for every business \u2014 big or small. If you're unsure how to structure your company's tax process or want to improve your current approach, this guide is for you.\n And if you\u2019ve already decided to seek help, METI offers full-service consulting and accounting support, backed by licensed CPAs with over 30 years of experience.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaab321 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"aaab321\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Monthly Tax Obligations\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1335aa6 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"1335aa6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Business owners must submit different tax forms to the Revenue Department each month, depending on the type of tax. Here are the main ones:\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d1153b sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"2d1153b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-2d1153b{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7340f sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"8e7340f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-01-05_224302_www.rd_.go_.th_.png\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M.jpg\" class=\"attachment-full size-full wp-image-24766\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-300x300.jpg 300w, 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https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed22e69 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"ed22e69\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ed22e69{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-983ea3f sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"983ea3f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-01-05_224302_www.rd_.go_.th_.png\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24765\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e19\u0e4d\u0e32\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35-\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6410b6 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"c6410b6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea7d72 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ea7d72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>1. Withholding Tax (WHT)\n \n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efb049d sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"efb049d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Withholding Tax refers to income tax that must be deducted at source by the payer and submitted to the Revenue Department based on applicable rates.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-088569d sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"088569d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Examples of Expenses Subject to Withholding Tax\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1218fbb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"1218fbb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service fees<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract labor<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transport charges<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising costs<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b51580a sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"b51580a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Required Documents\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70898f0 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"70898f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-70898f0{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aacd174 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"aacd174\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">1.Tax forms for withholding must be filed according to income type:<\/span><\/p><ul><li><span style=\"font-weight: 400;\"> PND.1<\/span><span style=\"font-weight: 400;\"><br \/><\/span> <span style=\"font-weight: 400;\"> For employee salaries and wages \u2014 income under Section 40(1) and (2)<\/span><\/li><li><span style=\"font-weight: 400;\"> PND.2<\/span><span style=\"font-weight: 400;\"><br \/><\/span> <span style=\"font-weight: 400;\"> For payments classified under Section 40(3) and (4)<\/span><\/li><li><span style=\"font-weight: 400;\"> PND.3<\/span><span style=\"font-weight: 400;\"><br \/><\/span> <span style=\"font-weight: 400;\"> For payments to individuals such as freelancers, landlords, or other non-salaried earners<\/span><\/li><li><span style=\"font-weight: 400;\"> PND.53<\/span><span style=\"font-weight: 400;\"><br \/><\/span> <span style=\"font-weight: 400;\"> For payments to legal entities \u2014 such as fees paid to companies for services<br \/><br \/><\/span><\/li><\/ul><ol start=\"2\"><li><span style=\"font-weight: 400;\"> Withholding Tax Certificate (Form PND.50)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Issued to payees when tax is withheld. Must include payer\/payee details and withholding amount.<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the employee works through year-end: Issue by February 15 of the following year<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the employee resigns mid-year:Issue within 1 month of termination<\/span><\/li><\/ul><\/li><\/ul><ul><li><span style=\"font-weight: 400;\"> For other income (Section 40(3)\u2013(8)):<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Issue immediately each time tax is withheld<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5d52c1 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a5d52c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Filing Deadlines\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17553f2 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"17553f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"translation-block\">Paper submission: by the 7th of the following month<\/li><li class=\"translation-block\">Online submission: by the 15th of the following month<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214f4f7 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"214f4f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Example Scenario\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90b7470 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"90b7470\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">On August 10, Company Alpha pays a freelancer 20,000 THB for web design.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">WHT rate: 3% \u2192 600 THB withheld<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Freelancer receives: 19,400 THB<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company Alpha submits PND.3 and the 600 THB by September 15 (online)\n\n<br>\nA Withholding Tax Certificate (Form PND.50 ) dated August 10 is issued to the freelancer<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f754c7b sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"f754c7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>2. Value Added Tax (VAT)\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15de5ba sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"15de5ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">VAT (7%) is imposed on the sale of goods and services. Businesses registered for VAT are required to file monthly.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-479aef7 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"479aef7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Conditions\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-075a5eb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"075a5eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-VAT registered businesses are exempt from filing<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT-registered businesses must file monthly, regardless of activity<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b3c59 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"e5b3c59\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Required Documents\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057b394 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"057b394\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><span style=\"font-weight: 400;\">Value Added Tax (VAT) Form\u00a0<\/span><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">PP.30\u00a0<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\" class=\"translation-block\">Monthly VAT filing form \u2014 summarizing input and output tax. Required if annual revenue exceeds 1.8 million THB. Must be filed by the 15th of the following month.<\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">PP.36<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\" class=\"translation-block\">For cases where the buyer files VAT on behalf of foreign or temporary vendors not doing regular business in Thailand.<\/li><\/ul><\/li><\/ul><\/li><\/ul><p><span style=\"font-weight: 400;\">2. Sales Tax Report and Tax Invoices (Output VAT)<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">VAT can be claimed within 6 months of the invoice date. Claims made outside the month of issue must have valid reasons (e.g. trade customs, late receipt).\u00a0<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"font-weight: 400;\">3. Output Tax Report &amp; Sales Invoices<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"font-size: 16px; font-weight: 400; letter-spacing: 0.1px;\">Must reflect monthly sales and match the issued invoice dates.<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"font-weight: 400;\">4.<\/span><span style=\"font-weight: 400;\">Inventory &amp; Raw Material Report<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"font-weight: 400;\">Tracks stock quantities and movements for proper inventory control.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c562b sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"c7c562b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Filing Deadlines\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ec5cb5 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"7ec5cb5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"translation-block\">Paper submission: by the 15th of the following month<\/li><li class=\"translation-block\">Online submission: by the 23rd of the following month<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b70330 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"8b70330\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Example Scenario<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29f26d4 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"29f26d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In August 2023, Company Beta generates 200,000 THB in sales.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Output VAT: 14,000 THB (7%)<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT: 7,000 THB (on 100,000 THB worth of purchases)<br>Tax Payable = 14,000 \u2013 7,000 = 7,000 THB<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">File PP.30 in September to report and pay this amount<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Monthly tax filing for limited companies and partnerships isn't complicated \u2014 as long as you stay organized and compliant.<\/li><\/ul><p><span style=\"font-weight: 400;\">Doing so keeps your business stable and builds long-term credibility.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2590800 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"2590800\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Examples of Key Tax Form<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccedf46 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"ccedf46\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>1. PND.1<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a29d042 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"a29d042\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c79337 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"3c79337\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6767939 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"6767939\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bc735 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"40bc735\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-40bc735{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41a0807 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"41a0807\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M.jpg\" class=\"attachment-full size-full wp-image-24787\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dcec67 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"3dcec67\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-3dcec67{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9117a5d sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"9117a5d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24786\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.1_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc10834 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"bc10834\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e12e49c sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"e12e49c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>2. P.N.D.2<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be374f1 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"be374f1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3b64f11 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"3b64f11\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab3701e sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ab3701e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cec13eb sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"cec13eb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-cec13eb{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d33e196 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"d33e196\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M.jpg\" class=\"attachment-full size-full wp-image-24791\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23e87e7 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"23e87e7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-23e87e7{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c894fb sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"2c894fb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24792\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.2_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c887e sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"f8c887e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c77d7d sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"8c77d7d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>3. PND.3<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-36bd7fc elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"36bd7fc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38bcc31 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"38bcc31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e0671d sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"7e0671d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cad0bd8 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"cad0bd8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-cad0bd8{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2f86c4 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"d2f86c4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M.jpg\" class=\"attachment-full size-full wp-image-24800\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e20e87f sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"e20e87f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-e20e87f{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c0ef6 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"80c0ef6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24799\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.3_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5faf367 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"5faf367\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-43fcadc elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"43fcadc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5f9a90 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"c5f9a90\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3580011 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"3580011\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>4. PND.53<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d262c0a sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"d262c0a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1787da0 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"1787da0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-1787da0{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c97ebf sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"3c97ebf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M.jpg\" class=\"attachment-full size-full wp-image-24806\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec5b6f8 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"ec5b6f8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ec5b6f8{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31da91c sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"31da91c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24805\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e07.\u0e14.53_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1154a sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"8d1154a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5aaf356 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5aaf356\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b053d6b sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"b053d6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3430f9b sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"3430f9b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>5. PP.30\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-751103e sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"751103e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9bcff sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"bb9bcff\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-bb9bcff{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7af367 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"f7af367\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M.jpg\" class=\"attachment-full size-full wp-image-24811\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c8996 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"f8c8996\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-f8c8996{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbfc05e sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"fbfc05e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24812\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.30_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b40ff3 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"9b40ff3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0a0aa90 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"0a0aa90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de57aaa sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"de57aaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-407ce12 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"407ce12\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>6. PP.36\n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac610c6 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"ac610c6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-869560d sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"869560d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-869560d{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c259c2 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"3c259c2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M.jpg\" class=\"attachment-full size-full wp-image-24816\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f38a7a sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"6f38a7a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-6f38a7a{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf68a1d sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"bf68a1d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24817\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20.\u0e1e.36_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92e8d28 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"92e8d28\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2848c3a elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2848c3a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffbb273 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ffbb273\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a215166 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a215166\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>How to Prepare for Monthly Tax Filing\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140b83a sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"140b83a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Organize all required documents:<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Clearly separate purchase invoices, sales invoices, receipts, and related expenses.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Double-check data accuracy:<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Verify all forms and calculations to reduce filing errors.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use accounting software or expert support:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">Streamlines the process and ensures accurate reporting.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c84705 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"1c84705\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Common Tax Filing Pitfalls to Avoid\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23883f sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"e23883f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File on time to avoid penalties<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep submission proof for future audits<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stay informed on rules for partnerships and updated requirements<br \/><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Filing monthly taxes properly helps avoid fines and spreads your annual tax burden more evenly. If you're unsure about any part of the process, consulting a tax expert is the smart move.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e49b3 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"26e49b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Related Search Terms<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96bc284 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"96bc284\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Tax<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Withholding tax filing<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How much tax does a company pay?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What is withheld tax?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partnership tax filing<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A detailed guide for businesses on registering a company in Thailand. Learn how to navigate the process and ensure a seamless start to your operations.<\/p>","protected":false},"author":1,"featured_media":24756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[70],"tags":[105],"class_list":["post-24754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","tag-105","pmpro-has-access"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Articles - METI accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/metiaccounting.com\/en\/everything-business-owners-need-to-know-about-monthly-tax-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" 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