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New Criteria to Combat Stamp Duty Deferral, May 2015

  Author: Baker & McKenzie ( Baker & McKenzie )
 May, 2015
  Price: FREE

Abstract:

Under Thai tax law, stamp duties are imposed on prescribed dutiable instruments at varying rates (from 0.05 percent to 1 percent or a flat rate of THB 1 to THB 200 per instrument) depending on the type of instrument. A full schedule of the types of dutiable instruments can be found in the Stamp Duty Schedule of the Thailand Revenue Code, which includes items such as lease agreements and "hire of work" (a.k.a., contract work) agreements.
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