Page 113 - 泰國
P. 113

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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