Filing Electronic Stamp Duty (e-Stamp Duty) for Lease Agreements (O.S. 4) or Hire of Work Agreements (O.S. 9)

Electronic Stamp Duty (e-Stamp Duty) Filing Service

What is e-Stamp Duty?

Electronic Stamp Duty is a digital alternative to physical revenue stamps or cash payments. Completed directly through the Revenue Department’s online platform, it applies to both electronic and paper contracts. Upon completion, you receive an official, legally verifiable e-receipt and a unique verification code.

Electronic Stamp Duty (e-Stamp Duty) Filing Service

Panwa provides professional services for filing and paying stamp duty electronically through the Revenue Department’s online system.

Service Fees & Details

Required Documents

1. A complete and finalized copy of the Lease Agreement or Hire of Work Agreement.
2. Company Affidavit / Certificate of Incorporation of both parties (for juristic persons).
3. Copy of ID Card / Passport (for individuals).
4. RD e-Filing login credentials of the lessor, service provider, or the party designated to pay the stamp duty according to the contract.

Deliverables (Documents You Will Receive)

• Official Revenue Department receipt for the stamp duty payment.

• The submitted O.S. 4 or O.S. 9 tax form.

Key Facts About Stamp Duty Payment Methods

In Thailand, paying stamp duty can be done in 3 different formats:

1. Electronic Stamp Duty (e-Stamp Duty): Paying the duty digitally via the Revenue Department’s online system instead of buying physical stamps. It supports both electronic data (e-contracts) and paper documents. It provides an e-receipt and a verification code for future legal authentication.
2. Cash Payment at the Revenue Office: Paying the duty in cash directly at a local Area Revenue Branch Office, which is required by law for specific types of instruments.
3. Physical Stamp Duty (Adhesive Stamps): Affixing actual paper revenue stamps onto the contract before execution or immediately upon signing. The total value of the stamps must meet the legal requirement, and they must be physically cancelled (signed or crossed out) to prevent reuse.

Other Related Services

• RD e-Filing system registration.

• Handling penalty payments for unfiled/late Corporate Income Tax returns (P.N.D. 50).

• Applying for a Foreigner Tax Identification Number (Tax ID Card).

For more information, please feel free to contact us:

Phones: +66 2 933 9000
Email: bkk@panwa.co.th (Mr. Tana Sipa)
WhatsApp: +66 81 919 6225
LineApp ID: @panwa

Address: 1560 Latphrao Rd., Wangthonglang, Bangkok 10310, Thailand.

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6

Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.