Thai
A
MenuClose
Chapter 6 Stamp Duty
Chapter 6 Stamp Duty

Section 103 Definition

Part 1 Payment of duty

Section 104 Instrument which shall be duty stamped

Section 105 Liability to issue a receipt

Section 105 Bis Particulars in the receipt

Section 105 Ter VAT and SBT registrant shall record daily total of amount recieved which less than the amount prescribed by the Director-General

Section 105 Quarter Particulars in an invoice to the purchaser

Section 106 Request for the reciept

Section 107 A person liable to stamp duty or cancel a stamp

Section 108 Several instruments of different nature

Section 109 Duty stamped for a contract which is an instrument that is entered into by way of correspondence

Section 110 Duty stamped for the duplicate or counterfoil of any instrument

Section 111 Duty stamped for an instrument liable to duty which is executed outside of Thailand

Section 112 The right of recourse against the person liable to duty

Part 2 Miscellaneous

Section 113 Submitting the instrument to pay the duty

Section 114 Charging duty and surcharge from the inspection

Section 115 Charging of duty and surcharge form the person liable to duty then from the holder of instrument

Section 116 Payment of the duty and surcharge in cash to the official

Section 117 The instrument that already paid the duty shall be deemed an instrument duty stamped

Section 118 Instrument which shall not be used as evidence in any civil case

Section 119 The official shall not give a signature in acknowledgement in an instrument until the duty has been paid

Section 120 The right of recourse against the person liable to duty

Section 121 The person, enterprise that stamp duty shall be waived

Section 122 Submitting a claim that overpaid

Section 123 An official or inspector enter any place of business

Section 123 Bis Prescribing procedures for a person liable to duty

Section 123 Ter The amount of money shown on a receipt

Part 3 Punishment

Section 124 Negligence to pay the duty or to cancel the stamps

Section 125 Evading the payment of duty

Section 126 Entering false date of cancellation of a stamp

Section 127 Does not prepare or keep a record

Section 127 Bis Non-issuance of a receipt or issues a receipt less than actually received

Section 128 Not accommodate an official or does not allow seizure of any instrument or document

Section 129 Has a stamp known to be forged or trade stamps which have already been used

Stamp Duty Schedule

Chapter 6 Stamp Duty

Section 103 Definition

Part 1 Payment of duty

Section 104 Instrument which shall be duty stamped

Section 105 Liability to issue a receipt

Section 105 Bis Particulars in the receipt

Section 105 Ter VAT and SBT registrant shall record daily total of amount recieved which less than the amount prescribed by the Director-General

Section 105 Quarter Particulars in an invoice to the purchaser

Section 106 Request for the reciept

Section 107 A person liable to stamp duty or cancel a stamp

Section 108 Several instruments of different nature

Section 109 Duty stamped for a contract which is an instrument that is entered into by way of correspondence

Section 110 Duty stamped for the duplicate or counterfoil of any instrument

Section 111 Duty stamped for an instrument liable to duty which is executed outside of Thailand

Section 112 The right of recourse against the person liable to duty

Part 2 Miscellaneous

Section 113 Submitting the instrument to pay the duty

Section 114 Charging duty and surcharge from the inspection

Section 115 Charging of duty and surcharge form the person liable to duty then from the holder of instrument

Section 116 Payment of the duty and surcharge in cash to the official

Section 117 The instrument that already paid the duty shall be deemed an instrument duty stamped

Section 118 Instrument which shall not be used as evidence in any civil case

Section 119 The official shall not give a signature in acknowledgement in an instrument until the duty has been paid

Section 120 The right of recourse against the person liable to duty

Section 121 The person, enterprise that stamp duty shall be waived

Section 122 Submitting a claim that overpaid

Section 123 An official or inspector enter any place of business

Section 123 Bis Prescribing procedures for a person liable to duty

Section 123 Ter The amount of money shown on a receipt

Part 3 Punishment

Section 124 Negligence to pay the duty or to cancel the stamps

Section 125 Evading the payment of duty

Section 126 Entering false date of cancellation of a stamp

Section 127 Does not prepare or keep a record

Section 127 Bis Non-issuance of a receipt or issues a receipt less than actually received

Section 128 Not accommodate an official or does not allow seizure of any instrument or document

Section 129 Has a stamp known to be forged or trade stamps which have already been used

Stamp Duty Schedule

Last updated: 03.10.2017