On 27 Dec 2023, Thailand's Director-General of Revenue issued Notification on Stamp Duty Tax (No 69) that extends the method of payment of Stamp Duty for Paper Instruments to 31 Dec 2025.
This Insight has been updated for the prescription in DGN Stamp Duty (No 69).
DG's Notification on Stamp Duty Tax (No 67)
Applicability
For Paper Instruments entered into from 19 Aug 2022 to 31 Dec 2025.*
* As amended by the Director-General's Notification on Stamp Duty Tax (No 69).
Paper Instruments
Paper Instruments are the following instruments in the stamp duty schedule that are prepared on paper:
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 via:
The Revenue Department's eFiling system; or
The Revenue Department's Application Programming Interface;
And paying the Stamp Duty Tax by electronic money transfer.
Time Period for Payment
The time period for payment of the Stamp Duty Tax is either:
Before execution of the Instrument; or
Within 15 days of the date of execution of the Instrument.
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