Page 113 - 泰國

租稅及金融制度

Nature of instrument/ transaction Stamp Duty

Hire-purchase of property 1 Baht
For every 1,000 Baht or fraction thereof of the total value

Hire of work 1 Baht
For every 1,000 Baht or fraction thereof of the remuneration prescribed

Loan of money or agreement for a bank overdraft 1 Baht
(a) For every 2,000 Baht or fraction thereof of the total amount of
loan or the amount of bank overdraft agreed upon.

(b) Duty on the instrument of this nature calculated into an amount
exceeding 10,000 Baht shall be payable in the amount of 10,000
Baht.

Insurance policy
(a) Insurance policy against loss
For every 250 Baht or fraction thereof of the insurance premium 1 Baht

(b) Life insurance policy
For every 2,000 Baht or fraction thereof of the amount insured.
(c) Any other insurance policy
For every 2,000 Baht or fraction thereof of the amount insured.
(d) Annuity policy

For every 2,000 Baht or fraction thereof of the principal amount,
or, if there is no principal amount, for every 2,000 Baht or
fraction thereof of 33 1/3 times the annual income.

(e) Insurance policy where reinsurance is made by an insurer to
another person Renewal of the insurance policy
(f) Renewal of the insurance policy 1 Baht

（Half the rate
for the original
policy）

Authorization letter i.e., a letter appointing an agent, which is not in
the form of instrument or contract including a letter appointing
arbitrators:

(a) Authorizing one or more persons to perform an act once only.

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