On 27 Dec 2023, Thailand's Director-General of Revenue issued Notification on Stamp Duty Tax (No 68) that extends the method of payment of Stamp Duty for Electronic Instruments to 31 Dec 2025.

This Insight has been updated for the prescription in DGN Stamp Duty (No 68).

DG's Notification on Stamp Duty Tax (No 66)

Applicability

For Electronic Instruments entered into from 19 Aug 2022 to 31 Dec 2025.*

* As amended by the Director-General's Notification on Stamp Duty Tax (No 68).

Electronic Instruments

eInstruments are the following instruments listed in the stamp duty schedule that are prepared in electronic data format:

1. Land/building lease agreement		2. Share transfer form
3. Hire purchase agreement		4. Hire of work agreement
5. Loan/overdraft agreement		6. Insurance policy
7. Power of attorney		8. Proxy for voting at a meeting
9. Bill of exchange, promissory note		10. Bill of lading
11. Share certificate, debenture, bond		12. Check (cheque)
13. Interest bearing deposit		14. Letter of credit
15. Traveler's check (cheque)		16. Carrier's receipt
17. Guarantee		18. Pledge
19. Warehouse receipt		20. Delivery order
21. Agency agreement		27. Partnership agreement
28(c). Receipt for transfer of vehicle

Method of Payment

The method of payment of the Stamp Duty Tax is by filing Form Aor Sor 9:

1. Via the Revenue Department's eFiling system and paying the Stamp Duty Tax by electronic money transfer; or
2. Via the Revenue Department's Application Programming Interface and paying the Stamp Duty Tax by electronic money transfer; or
3. For eInstruments entered into from 19 Aug 2022 to 31 Dec 2025* by filing the Form Aor Sor 9 with local Area Revenue Offices and paying the Stamp Duty Tax in cash or by check to local Area Revenue Offices.
   

* As amended by the Director-General's Notification on Stamp Duty Tax (No 68).

Time Period for Payment

The time period for payment of the Stamp Duty Tax is either:

1. Before execution of the eInstrument; or
2. Within 15 days of the date of execution of the eInstrument.

Amount of Stamp Duty Tax Payable

For the amount of Stamp Duty Tax payable, see Stamp Duty Tax Rates.

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