Thailand - Stamp Duties

The stamp duty must be affixed on the instruments and cancelled or paid for in cash by the persons executing the documents.

With a few exceptions, the only instrument executed in Thailand are subject to stamp duty. However, the provisions in the Revenue Code also requires persons who import certain instruments subject to stamp duty but executed above, to put the stamp duty on once they are brought into Thailand.

"Instrument" means the document chargeable with duty under the Revenue Code.

"Paper" includes parchment or any other material used for writing as an instrument.

"Stamp" means an adhesive stamp or a stamp impressed on paper, and the latter shall also include a stamp printed on paper, the description of which is given by Ministerial No.79 dated April 25, 1953.