🇹🇭 Thailand税务
泰国印花税合规指南：适用文件、缴纳义务与处罚条款
来源：TRD · Thailand Revenue Dept生效日期：2017-10-03
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国《 Revenue Code》第6章规定了印花税的征收范围、缴纳主体、操作流程及法律责任。核心适用于合同、收据、发票、委托书等法定应税文书；纳税人须在签发后15日内贴花或电子缴税，未缴税文书不得作为民事证据。关键点包括：应税文书类型（Sec.104）、收据开具义务（Sec.105–105 Quarter）、境外签署文书的境内纳税义务（Sec.111）、代扣代缴与连带追偿机制（Sec.112/120）、豁免情形（Sec.121）及最高5倍罚款+刑事责任（Sec.124–129）。企业需建立文书登记台账，确保收据/发票要素完整，并对跨境合同主动申报缴税，否则将面临证据无效、税务稽查及经营受限风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即建立应税文书登记台账，完整记录合同、收据、发票、委托书等签发日期、金额及贴花/缴税状态（泰国税务局要求）
- ›所有境内签发或境外签署但于泰国境内使用的应税文书，须在签发后15日内完成贴花或通过e-Stamp系统电子缴税（泰国税务局）
- ›对跨境服务合同、境外主体签署的委托书等文件，主动识别并就其境内法律效力用途向泰国税务局申报缴纳印花税（泰国税务局）
- ›确保每张收据/发票包含法定要素：编号、日期、金额、双方全称及地址，否则视为无效应税凭证（依据《Revenue Code》Sec.105）
- ›Immediately establish a taxable document register logging all contracts, receipts, invoices, and powers of attorney—including issue date, value, and stamping/e-payment status—as required by the Thailand Revenue Department
- ›Affix physical stamps or complete electronic payment via the e-Stamp system within 15 days of issuance for all taxable documents issued in Thailand or signed overseas but used in Thailand, per Thailand Revenue Department requirements
- ›Proactively identify and declare stamp duty to the Thailand Revenue Department for cross-border service agreements and powers of attorney signed by foreign parties where such documents are intended for legal effect in Thailand
- ›Ensure every receipt and invoice includes mandatory statutory elements: serial number, date, amount, full names and addresses of both parties—failure renders the document invalid as a taxable instrument under Revenue Code Sec.105
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立即咨询 →常见问题解答
哪些文件在泰国必须缴纳印花税？+
根据泰国《Revenue Code》第104条，包括但不限于：租赁合同、贷款协议、担保书、委托书、保险单、发货单、收据（金额≥200泰铢）、发票（含VAT/特定业务税注册商开具的）、股票转让书等法定应税文书。电子文书同样适用，且须在签发后15日内完成贴花或电子缴税。
泰国公司开具收据是否必须缴纳印花税？+
是。凡收取款项且金额达200泰铢及以上，即构成应税收据（Sec.105），须注明日期、金额、收款方信息并完成印花税缴纳；未缴税收据不得作为财务凭证或诉讼证据（Sec.118），且可能触发Sec.127 Bis罚则（少开/不开发票罚款最高1万泰铢）。
中国公司与泰国客户签订的英文合同，是否需在泰国缴印花税？+
需视执行地而定。若合同在泰国境内履行或具有泰国法律效力（如约定适用泰国法、争议提交泰国法院），即使境外签署，依据Sec.111仍属应税文书，须由泰国境内责任方（如本地代理或买方）于15日内申报缴纳，否则合同可能被认定为无效证据。
泰国印花税能否豁免？哪些主体可申请？+
依据Sec.121，政府机构、国际组织、非营利教育/慈善机构及获财政部特别豁免的企业可免缴。但豁免须以官方通知为准，不可自行主张；中资企业若通过泰国子公司运营，通常不自动享受豁免，须单独申请并提供资质证明。
未及时缴纳印花税会有什么后果？+
初犯将被课征税款1–2倍滞纳金（Sec.114），重复违规或故意逃税（Sec.125）可处最高5倍罚款+6个月监禁；文书无法作为民事证据（Sec.118），影响应收账款确权；税务稽查中发现系统性漏缴，还可能导致营业执照年审受阻。
相关关键词
泰国印花税泰国税务合规泰国收据要求泰国合同贴花泰国Revenue Code
📄 官方原文参考（英文）点击展开
Tax Knowledge & CodeRevenue CodeChapter 6 Stamp Duty Chapter 6 Stamp Duty Revenue CodeAdvisory NoticeAbbreviationsTitle 1 General provisionsTitle 2 Revenue TaxesChapter 1 General provisionsChapter 1 Bis Commission of TaxationChapter 2 Procedures regarding assessment taxChapter 3 Income TaxChapter 4 Value Added TaxChapter 5 Specific Business TaxChapter 5 Signboard Tax (Repealed)Chapter 6 Stamp DutySection 103_129Stamp Duty ScheduleChapter 7 Entertainment Duty (Repealed)Title 3 Local Maintenance Tax (Repealed)Royal DecreeMinisterial RegulationNotification Of Ministry Of FinanceBoard Of Taxation's RulingRevenue Departmental OrderAmendment ActTax IdentificationDouble Tax Agreement (DTA)Introduction to DTAWithholding Tax Rates for RoyaltiesWithholding Tax Rates for InterestDTA FaqInheritance TaxPetroleum Income TaxTax IncentiveVAT Refund for TouristsLicensing Manual Chapter 6 Stamp DutySection 103 DefinitionPart 1 Payment of dutySection 104 Instrument which shall be duty stampedSection 105 Liability to issue a receiptSection 105 Bis Particulars in the receiptSection 105 Ter VAT and SBT registrant shall record daily total of amount recieved which less than the amount prescribed by the Director-GeneralSection 105 Quarter Particulars in an invoice to the purchaserSection 106 Request for the reciept Section 107 A person liable to stamp duty or cancel a stampSection 108 Several instruments of different natureSection 109 Duty stamped for a contract which is an instrument that is entered into by way of correspondenceSection 110 Duty stamped for the duplicate or counterfoil of any instrumentSection 111 Duty stamped for an instrument liable to duty which is executed outside of ThailandSection 112 The right of recourse against the person liable to duty Part 2 MiscellaneousSection 113 Submitting the instrument to pay the dutySection 114 Charging duty and surcharge from the inspection Section 115 Charging of duty and surcharge form the person liable to duty then from the holder of instrumentSection 116 Payment of the duty and surcharge in cash to the officialSection 117 The instrument that already paid the duty shall be deemed an instrument duty stampedSection 118 Instrument which shall not be used as evidence in any civil caseSection 119 The official shall not give a signature in acknowledgement in an instrument until the duty has been paidSection 120 The right of recourse against the person liable to dutySection 121 The person, enterprise that stamp duty shall be waivedSection 122 Submitting a claim that overpaidSection 123 An official or inspector enter any place of businessSection 123 Bis Prescribing procedures for a person liable to dutySection 123 Ter The amount of money shown on a receiptPart 3 PunishmentSection 124 Negligence to pay the duty or to cancel the stampsSection 125 Evading the payment of duty Section 126 Entering false date of cancellation of a stampSection 127 Does not prepare or keep a recordSection 127 Bis Non-issuance of a receipt or issues a receipt less than actually receivedSection 128 Not accommodate an official or does not allow seizure of any instrument or documentSection 129 Has a stamp known to be forged or trade stamps which have already been usedStamp Duty Schedule Chapter 6 Stamp DutySection 103 DefinitionPart 1 Payment of dutySection 104 Instrument which shall be duty stampedSection 105 Liability to issue a receiptSection 105 Bis Particulars in the receiptSection 105 Ter VAT and SBT registrant shall record daily total of amount recieved which less than the amount prescribed by the Director-GeneralSection 105 Quarter Particulars in an invoice to the purchaserSection 106 Request for the reciept Section 107 A person liable to stamp duty or cancel a stampSection 108 Several instruments of different natureSection 109 Duty stamped for a contract which is an instrument that is entered into by way of correspondenceSection 110 Duty stamped for the duplicate or counterfoil of any instrumentSection 111 Duty stamped for an instrument liable to duty which is executed outside of ThailandSection 112 The right of recourse against the person liable to duty Part 2 MiscellaneousSection 113 Submitting the instrument to pay the dutySection 114 Charging duty and surcharge from the inspection Section 115 Charging of duty and surcharge form the person liable to duty then from the holder of instrumentSection 116 Payment of the duty and surcharge in cash to the officialSection 117 The instrument that already paid the duty shall be deemed an instrument duty stampedSection 118 Instrument which shall not be used as evidence in any civil caseSection 119 The official shall not give a signature in acknowledgement in an instrument until the duty has been paidSection 120 The right of recourse against the person liable to dutySection 121 The person, enterprise that stamp duty shall be waivedSection 122 Submitting a claim that overpaidSection 123 An official or inspector enter any place of businessSection 123 Bis Prescribing procedures for a person liable to dutySection 123 Ter The amount of money shown on a receiptPart 3 PunishmentSection 124 Negligence to pay the duty or to cancel the stampsSection 125 Evading the payment of duty Section 126 Entering false date of cancellation of a stampSection 127 Does not prepare or keep a recordSection 127 Bis Non-issuance of a receipt or issues a receipt less than actually receivedSection 128 Not accommodate an official or does not allow seizure of any instrument or documentSection 129 Has a stamp known to be forged or trade stamps which have already been usedStamp Duty Schedule Last updated: 03.10.2017