How to deregister Company without paying accounting fees?

[Thai-Aust]

A friend of mine set up a company a few years back but never has any transactions, neither income nor expenses, from the start. However, as the rule, the company has to file accounting reports every year. In the past 2 years, we decided not to pay any more accounting fee, which is 10K every year for doing nothing. 

 

We just have received a letter from government agency to pay fine for not submitting financial statements. The company director resides overseas, doesn't come to Thailand for almost 2 years now and has every intention to close his company registration. 

 

Is there any way to de-register a company name without having to pay for accounting fees and fine? Will appreciate any advice.