Business activity is on the rise in Thailand. The Business Development Department reports an escalating number of newly incorporated companies and, at the same time, an increasing number of company closures and dormant/defunct companies. However, closing a company is more complicated and time-consuming than is incorporation. To close a firm successfully, the owner must prepare well and be informed. This article covers the end stages of the life of a business during a voluntary closure: (1) pre-dissolution; (2) dissolution; and (3) liquidation.