A VAT declarant who has issued a tax invoice attesting that payment has been received may attest to the tax invoice to be issued in accordance with this Section. This Section shall not apply to the distribution of unused customs stamps or other unused government stamps. § 122 Any person who has overpaid the fee or supplement of at least 2 baht for an act or transaction is entitled to file a written request with the official. Where the Director General finds that the duty or surtax has been overpaid, the amount of the duty or surtax overpaid shall be refunded. However, such an application must be made within six months of the date of payment of the tax or surtax and accompanied by an explanation or document that the officer or director general considers appropriate in support of the application. This does not seem very favourable to taxpayers, but the worst news is that the refund of stamps must be requested within six months from the date they were affixed. It is not very long and the time limit may have already expired if some parties realize that they have made a mistake. In recent years, Thailand`s Ministry of Finance has tried to tackle the increasing digitalization of thailand`s economy and flaws in the payment of stamp duty for certain electronic transactions. A Communication published on 29 September 2020 by the Ministry of Finance continues this trend and contains some standardisation of how stamp duty on certain transaction documents is to be paid between 30 September and 31 December 2020 and, subject to changes, how such payments should be made after 31 December 2020.
As discussed below in Chapter 23 Telecommunications, IT and the Internet, the concession fees that owners of telecommunications concessions must pay to former state-owned enterprises have been abolished and replaced by a special excise duty. In accordance with application 58 and request 59, parties to E-Instruments were given the option to pay stamp duty either by form Or.Sor.4 (usually for hard copy) or by Or.Sor.9 (for electronic e-instruments) as long as the electronic instruments had not been physically executed on paper. 5. Loans of money or agreement for bank overdraft For 2,000 baht each or a fraction of the total amount of the agreed loan or bank overdraft. Other electronic documents not specified in Communication 58 may be stamped with an adhesive stamp, stamp or cash payment. In practice, these other electronic documents must be printed in physical form for the payment of stamp duty. In order to ensure that they are not in breach of the rules, the Contracting Parties should first determine whether it is subject to stamp duty. The most frequent question is whether the contract reflects „temporary work“, which is subject to stamp duty of 0.1% of the agreed remuneration. . . .