Thailand Tax Laws

Stamp duties are taxed on instruments and not on transactions or persons. The tax placed on legal document for the attaching or impressing of official stamps, usually in the transfer of assets or property (Source: Thailand revenue department).

table of contents

Chapter 6

Stamp Duty

Section 103 In this Chapter, unless the context otherwise requires:

"Instrument" means any document liable to duty under this Chapter.
"Paper" includes parchment or any other material used for writing an instrument.
"Stamp" means an adhesive stamp or a stamp impressed on paper, and the latter shall also include a stamp printed on paper as prescribed by a ministerial regulation.
"Execute" when used with respect to an instrument, means giving a signature in accordance with the provisions of the Civil and Commercial Code.
"Stamped" means affixing an adhesive stamp on a paper or having a stamp impressed on a paper.
"Cancelled" means an act to prevent further use of a stamp by; in the case of an adhesive stamp, giving a signature or a firm’s name on the stamp, or crossing the stamp for cancellation as well as giving the date of such acts; and in the case of an impressed stamp, writing on an instrument or submitting an instrument to an official to impress the stamp such that the impressed stamp appears on the front side of such instrument.
"Duty stamped" means

  • in the case of an adhesive stamp, payment of duty is made by affixing a stamp on the paper, before or immediately when an instrument is executed, in an amount not less than the duty payable, and canceling such stamp; or
  • in the case of an impressed stamp, payment of duty is made by using a paper with an impressed stamp in an amount not less than the duty payable and canceling such stamp, or by submitting an instrument to an official to impress the stamp and paying an amount not less than the duty payable and canceling such stamp; or 
  • in the case of payment by cash, payment of duty is made in cash in an amount not less than the duty payable in accordance with the provisions of this Chapter or in accordance with a regulation prescribed by the Director-General with the Minister’s approval. In stamping duty as prescribed under (1) and (2), the Director-General shall have the power to order the compliance in accordance with (3) instead.

"Receipt" means

  • (a) any note or writing shown as evidence that money or a bill has been received, deposited or paid; or 
  • (b) any note or writing shown as evidence that a debt or debt-claim has been settled or discharged. It is not important whether or not the above mentioned note or writing has a signature of any person.

"Official" means an official appointed by the Minister.
"Inspector" means an official appointed by the Minister.

table of contents

Part 1

Payment of duty

Section 104 The instrument specified in the Schedule at the end of this Chapter shall be duty stamped at the rates prescribed therein.

Section 105 In the following cases, the seller, the hire-purchaser, or the recipient of payment, shall issue a receipt to the purchaser, hire-purchasee, or to the payer immediately at every time of receiving the payment, whether or not the receipt is requested:

Receiving payment from sale of goods or provision of services made by a VAT registrant under Chapter 4 and from the business carried on by a SBT registrant liable to specific business tax under Chapter 5, and such payment received at each time exceeds the amount prescribed by the Director-General. However, the Director- General shall not prescribe the amount to exceed 1,000 Baht.

Receiving payment in other cases, where such payment received at each time exceeds the amount prescribed by the Director-General. However, the Director-General shall not prescribe the amount to exceed 10,000 Baht.

If the payment received for the same transaction exceeds the amount prescribed by the Director-General under (1) or (2), but is under condition to be paid in installments, a receipt shall be issued every time the payment is received.

A VAT registrant who has issued a tax invoice stating that the payment has been received may deem the tax invoice as a receipt required to be issued in accordance with this Section.
This Section shall not apply to distribution of unused duty stamps or other unused government stamps.

Section 105 Bis In issuing a receipt, only the person liable to issue a receipt in accordance with Section 105 (1) or the person liable to issue a receipt in accordance with Section 105 (2), who issues the receipt regularly, shall prepare a counterfoil or copy of the receipt and keep it for a period not less than 5 years from the date of issuance.

If it appears that the receiving of payment which requires a counterfoil or copy of a receipt in accordance with paragraph 1 is without a counterfoil or receipt, it shall be assumed that no receipt has been issued.

The receipt and counterfoil or copy of receipt in accordance with paragraph 1 shall have at least Thai or Arabic numerals and Thai alphabets with the following particulars:

  • taxpayer identification number of the receipt issuer, 
  • name or label of the receipt issuer, 
  • serial numbers of the book and of the receipt, 
  • date of issuance of the receipt, 
  • amount of payment received, 
  • type, description, quantity and price of the goods, only in the case of sale or hire- purchase of certain types of goods with a price of 100 Baht or more.

In the case where a manufacturer, importer or wholesaler sells goods to a person who trades the same type of goods as the goods sold, the name or label and address of the purchaser shall be shown in the receipt required to be issued under paragraph 1 every time the payment is received. If such information in the receipt is provided in a foreign language, it shall be accompanied by a Thai translation. The provisions of paragraph 1 shall not apply to a business prescribed in a ministerial regulation.

Section 105 Ter In the case where a VAT registrant or SBT registrant receives payment of any amount which is less than the amount prescribed by the Director-General in accordance with Section 105 (1), such VAT or SBT registrant shall at the end of each day add up such amounts received every time, record the daily total in the form prescribed by the Director-General, and shall keep the form for at least 5 years from the date of recording.

Section 105 Quarter A person selling goods to a business perso n under Chapter 4, who is a manufacturer, importer, export er or wholesaler shall, whenever a sale of goods is made, issue an invoice to the purchaser and prepare a copy thereof and keep the copy for a period of not less than 5 years from the date of issuing the invoice.

The invoice and copy in accordance with paragraph 1 shall at least have Thai numerals and alphabets containing the following particulars:

  • name or label and taxpayer identification number of the seller, 
  • name or label of the purchaser, 
  • serial numbers of the book (if any) and of the invoice, 
  • date of issuance of the invoice, 
  • type, description, quantity and price of the goods sold.

Arabic numerals may be used instead of Thai numerals.

A VAT registrant under Chapter 4 who issues a tax invoice, which states that the goods have already been delivered to the purchaser, may deem the tax invoice as an invoice required to be issued in accordance with this Section.

Section 106 Even if a receipt which has to be duty stamped is not required to be issued in accordance w ith Section 105, when a person with an interest in a receipt, requests for the receipt from the person liable to issue a receipt, then the receipt shall be issued immediately upon request.

Section 107 Subject to Section 111, if there is no other agreement, a person liable to stamp duty and a person liable to cancel a stamp shall be in accordance with the Schedule at the end of this Chapter.

If the person liable to cancel a stamp is illiterate, another person may write down the date for him. If the person liable to cancel a stamp refuses to cancel the stamp, or is not present to do so, the holder of the instrument or the beneficiary may cancel the stamp for him.

Section 108 If several instruments of different nature as specified in the Schedule at the end of this Chapter are executed on the same piece of paper or in one single document, i.e., a rental together with borrowing of money, or several instruments of the same nature in respect of several transactions are executed on the same piece of paper or in one single document, i.e. sales of one item to a person and of another item to another person, which should be separable by nature, such instruments shall be duty stamped for every nature or every transaction. Each instrument shall be separately duty stamped such that it may appear which instrument is located at which place and which stamp is for which nature or transaction.

Section 109 For a contract which is an instrument that is entered into by way of correspondence and is not duty stamped, if it is proved that any of the correspondence which is necessary for executing the contract is duty stamped in the correct amount and duly cancelled, such contract shall be deemed duty stamped.

Section 110 Even though the duplicate or counterfoil of any instrument is stamped at the rate specified in the Schedule at the end of this Chapter, it shall not be deemed duty stamped unless it is satisfactorily proved from the original instrument or other evidences that the original instrument has been duty stamped. The duplicate or counterfoil shall not be deemed duty stamped until duty is paid by stamping at the full amount of the duty payable on the original instrument and by canceling the stamp.

Section 111 If an instrument liable to duty is executed outside of Thailand, the first holder of the instrument in Thailand shall pay the duty by stamping at the full amount and canceling within 30 days from the date of receiving the instrument. If he does not comply as such, the instrument shall not be deemed duty stamped.

If he does not comply with the provisions of Paragraph 1, any holder of the instrument shall pay the duty by stamping at the full amount and canceling, and then he shall be able to submit the instrument for collection, endorsement, transfer or claiming of benefit.

Any holder who acquires possession of the instrument in accordance with this Section before the expiration of the time limit specified in Paragraph 1 may pay the duty by stamping at the full amount and canceling, and he has the right of recourse against the previous holders.

Section 112 If a bill submitted for payment is not duty stamped, the recipient of the bill may pay the duty by stamping at the full amount and canceling, and may either have the right of recourse against the person liable to duty or deduct the amount of duty from the payment due.

Section 113 Where any instrument is not duty stamped, the person liable to duty or the holder of the instrument or the beneficiary may submit the instrument to the official to pay the duty. Upon receiving the instrument, the official shall approve payment of the duty in accordance with the following provisions:

  • If such instrument not duty stamped is an instrument executed in Thailand and the person requesting to pay the duty submits such instrument to the official for payment of duty within 15 days from the date such instrument is required to be duty stamped, the official shall approve only payment of duty at the rates specified in the Schedule at the end of this Chapter. 

In other cases, the official shall approve payment of duty and charge a surcharge as follows:

  • If it appears to the official that the instrument is not duty stamped within the time limit of 90 days from the date such instrument is required to be duty stamped, the official shall charge a surcharge at 2 times the amount of duty or at the amount of 4 Baht, whichever is the greater amount. 
  • If it appears to the official that the instrument is not duty stamped after the expiry of the time limit of 90 days from the date such instrument is required to be duty stamped, the official shall charge a surcharge at 5 times the amount of duty or at the amount of 10 Baht, whichever is the greater amount.

Section 114 If it appears, from the inspection in accordance with Section 123 or from the complaint made by any person, whether or not he is a government official, that: A receipt is not issued, in a case where the receipt is required to be issued in accordance with Section 105 or 106, the official shall have the power to charge the duty until it is fully paid and a surcharge at 6 times the amount of the duty or at the amount of 25 Baht, whichever is the greater amount, an instrument is not duty stamped where no stamp is affixed, the official shall have the power to charge the duty until it is fully paid and a surcharge at 6 times the amount of duty or at the amount of 25 Baht, whichever is the greater amount, the amount of the stamps affixed is less than the amount of duty payable, the official shall have the power to charge the duty until it is fully paid and a surcharge at 6 times the missing amount of duty or at the amount of 25 Baht, whichever is the greater amount. In all other cases, the official shall have the power to charge a surcharge equal to the amount of duty payable or 25 Baht, whichever is the greater amount.

Section 115 The official shall charge duty and surcharge mentioned in Section 113 and 114 from the person liable to duty. If the official has not received payment from the person liable to duty, he shall then charge the duty and surcharge from the holder of the instrument or the beneficiary. The person from whom the duty and surcharge are charged under paragraph 1 may appeal against the order by applying the provisions on appeals under Part 2, Chapter 2, Title 2 mutatis mutandis .

Section 116 The method of payment of the duty and surcharge as provided under Section 113 and Section 114 shall be made in cash to the official. Upon receiving the payment, the official shall issue a receipt and endorse the instrument, or make evidence in a case where there is no instrument, to indicate the receipt of the duty and surcharge, if any, as well as the name and address of the payee, and then give his signature and the date.

Section 117 The instrument or evidence under Section 16, where a person has paid the duty, or the duty and the surcharge, if any, under Section 113 or Section 114, shall be deemed an instrument duty stamped. The surcharge charged shall be deemed as duty.

Section 118 Where an instrument is not duty stamped, its original, duplicate, counterfoil or copy shall not be used as evidence in any civil case until the duty has been paid by stamping at the full amount at the rate specified in the Schedule at the end of this Chapter and by canceling. Nevertheless, the right to charge surcharge in accordance with Section 113 and Section 114 shall not be prevented.

Section 119 With respect to an instrument to which a government or municipal official has to give a signature or acknowledgement, or has to be done before the government or municipal official, or is required to be recorded by the government or municipal official, the official shall not give a signature in acknowledgement, allow its execution or recording until the duty has been paid by stamping at the rates specified in the Schedule at the end of this Chapter. Nevertheless, the right to charge surcharge in accordance with Section 113 and Section 114 shall not be prevented.

Section 120 Any person, who has paid the duty or surcharge but is not the person liable to duty, has the right of recourse against the person liable to duty to claim the amount of the duty and surcharge paid.

Section 121 Stamp duty shall be waived if the party liable to duty is the Government, an official with duty to act for the government, a person acting in the name of the Government, a local government authority, the Thai Red Cross, a temple, or any religious organization in Thailand which is a juristic person. Nevertheless, this exemption shall not be extended to a government enterprise using capital or circulating funds to carry on commercial business or for a commercial business of a local government authority.

Section 122 Any person who has overpaid the duty or surcharge in an amount not less than 2 Baht in respect of an instrument of one nature or for one transaction shall be entitled to submit a claim in writing to the official. If the Director-General sees that the duty or surcharge has been truly overpaid, the excess amount of the duty or surcharge shall be refunded. Nevertheless, such claim must be submitted within 6 months from the date of paying the duty or surcharge, and accompanied by an explanation statement or document as the official or the Director-General deems appropriate in order to support the claim.

Section 123 Whenever there is reasonable cause, an official or inspector shall have the power to enter any place of business or any place concerned between sunrise and sunset or during the office hours of such place to investigate whether or not an instrument has been duty stamped in accordance with Section 104, whether or not a receipt is issued in accordance with of Section 105 and 106, whether or not a counterfoil, copy of a receipt is prepared or kept in accordance with Section 105 Bis, or whether or not a record is made or kept in accordance with Section 105 Ter. He shall also have the power to demand and to seize any instrument or document and to issue a summons calling upon the person liable to duty, the holder of the instrument or the beneficiary, and any other witness and evidence for investigation.

Section 123 Bis To ensure proper payment of duty under this Chapter, the Director-General with the approval of the Minister shall have the power t o prescribe procedures for a person liable to duty to comply with such procedures. Such procedures shall become effective upon publication in the Royal Gazette.

For the convenience of a person liable to duty, the Director-General with the approval of the Minister may prescribe any other procedures or exempt procedures for canceling stamps under Section 103 or the procedures under Section 105, 105 Bis, 105 Ter and 105 Quarter.

Section 123 Ter If the official has reasonable cause to believe that the amount of money shown on a receipt under the nature of instrument 28 (b) and (c) of the Stamp Duty Schedule is understated, he shall have the power to set the amount of money on the receipt on the basis of the amount which should normally be received, and the person issuing the receipt shall pay duty on such set amount.

The person issuing the receipt to which the amount of money was set in accordance with paragraph 1 may appeal against such setting of money by applying the provisions on appeals under Part 2, Chapter 2, Title 2 mutatis mutandis.

table of contents

Part 3

Punishment

Section 124 Any person liable to duty or liable to cancel stamps who neglects or refuses to pay the duty or to cancel the stamps shall be punished with a fine not exceeding 500 Baht.

Section 125 Any person issuing a receipt at the amount of less than 10 Baht for a value of 10 Baht or over, or divides the value received in order to evade the payment of duty, or intentionally writes an inaccurate instrument in order to evade compliance in accordance with the provisions of this Chapter, shall do wrong and be punished with a fine of not exceeding 200 Baht.

Section 126 Any person who intentionally enters a false date of cancellation of a stamp shall be punished with a fine not exceeding 500 Baht or imprisonment not exceeding 3 months or both.

Section 127 Any person who does not prepare or keep a record in accordance with Section 105 Ter, or does not issue a receipt immediately upon request in accordance with Section 106, or issues a receipt that is not duty stamped at the amount of duty payable, shall be punished with a fine not exceeding 500 Baht.

Section 127 Bis Any person who by himself or in conspiracy with any other person acts resulting in the non- issuance of a receipt or does not issue a receipt immediately upon receiving payment in accordance with Section 105, or issues a receipt at an amount less than the payment actually received, shall be punished with a fine not exceeding 500 Baht or imprisonment not exceeding 1 month or both.

Section 128 Any person who knowingly does not accommodate an official or inspector in the performance of his duty, or knowingly or intentionally refuses to comply with the notice or does not allow seizure of any instrument or document, or does not comply with the summons issued by the official or inspector in accordance with Section 123, or refuses to answer when questioned, or violates the provisions of Section 105 Bis, 105 Quarter or 123 Bis, shall do wrong and be punished with a fine not exceeding 500 Baht.

Section 129 Any person who, with fraudulent intentions, has a stamp known to be forged or trades stamps which have already been used or declared out of use by a ministerial regulation shall do wrong and be punished with a fine not exceeding 5,000 Baht or imprisonment not exceeding 3 years or both.

table of contents

Prev Next

garuda symbol

This translation is prepared for reference purposes. Only the Thai script version as published in the royal Thai government gazette shall have legal force in Thailand.