Transfer of share, debenture, bond and certificate of debt issued by any company, association, body of persons or organization. For every 1, Baht or fraction thereof of the paid-up value of shares, or of the nominal value of the instrument, whichever is greater. Loan of money or agreement for bank overdraft For every 2, Baht or fraction thereof of the total amount of loan or the amount of bank overdraft agreed upon.
Duty on the instrument of this nature calculating into an amount exceeding 10, Baht shall be payable in the amount of 10, Baht. Insurance policy a Insurance policy against loss For every baht or fraction thereof of the insurance premium.
Authorization letter i. Letter of credit a Issued in Thailand - For value less than 10, Baht - For value of 10, Baht or over b Issued abroad and payable in Thailand for each payment. Guarantee a For an unlimited amount of money b For an amount exceeding 1, baht c For an amount exceeding1, baht but not exceeding 10, baht d For an amount exceeding 10, baht. Pawn broking For every 2, baht or fraction thereof of the debt.
If the pawn broking does not limit the amount of debt. Agency a specific authorization b general authorization. Decision given by an arbitrator a In the case where the dispute is concerned with the amount of money or price for every 1, baht or fraction thereof b In the case where no amount of money or price is mentioned. Duplicate or counterfoil of an instrument, namely, an instrument having the same contents as the original document or contract and signed by the person executing the instrument in the same manner as the original.
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Accept additional cookies Reject additional cookies View cookies. Hide this message. Home Stamp duty on shares. Collection Stamp and property taxes Manuals. These manuals contain guidance on stamp and property taxes. Published 1 January Exemption from payment of duty Loan provided by a cooperative to its member, or provided by a cooperative or the Bank of Agriculture and Agricultural Cooperatives to another cooperative.
Insurance policy a Insurance policy against loss For every baht or fraction thereof of the insurance premium. Note Where several principals do not have joint authorization authority within a single instrument, the instrument will be charged on the basis of each individual authorizer which is treated as each transaction in accordance with Section Exemption from payment of duty 1 Letter appointing an attorney and authorization letter made by attorney to his clerk to undertake court proceedings on his behalf.
Proxy letter for voting at a meeting of a company a Authorized for one meeting only b Authorized for more than one meeting 20 Baht Baht Authorizer Authorizer Authorized person Authorized person 9. Bill of lading Note If issued as a set, every document of the set must be stamped in accordance with the rate. Exemption from payment of duty Share certificate, debenture certificate or certificate of debt issued by a cooperative. Cheque or any written order used in lieu of cheque for each instrument 3 Baht Drawer Drawer Receipt for interest bearing fixed deposit in a bank 5 Baht Depositary Depositary Letter of credit a Issued in Thailand - For value less than 10, Baht - For value of 10, Baht or over b Issued abroad and payable in Thailand for each payment Note In the case of a letter of credit issued in Thailand and payable abroad, a copy shall be prepared and kept in Thailand.
Guarantee a For an unlimited amount of money b For an amount exceeding 1, baht c For an amount exceeding1, baht but not exceeding 10, baht d For an amount exceeding 10, baht Exemption from payment of duty a Guarantee of debt from a loan provided by the Government to citizens for the purpose of consumption or agriculture b Guarantee of debt from a loan provided by a cooperative to its member 10 Baht 1 Baht 5 Baht 10 Baht Guarantor Guarantor Guarantor Guarantor Guarantor Guarantor Guarantor Guarantor Pawnbroking For every 2, baht or fraction thereof of the debt.
If the pawnbroking does not limit the amount of debt. Exemption from payment of duty a Pawn tickets issued by a legally licensed pawnshop b Pawn made in connection with a loan that is duty stamped in accordance with Item 5. Warehouse receipt 1 Baht Warehouseman Warehouseman Agency a specific authorization b general authorization Exemption from payment of duty Appointment of an agent where a cooperative is the principal. Decision given by an arbitrator a In the case where the dispute is concerned with the amount of money or price for every 1, baht or fraction thereof b In the case where no amount of money or price is mentioned.
Duplicate or counterfoil of an instrument, namely, an instrument having the same contents as the original document or contract and signed by the person executing the instrument in the same manner as the original.
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