Excise Tax and Stamp Duties in Thailand 泰國貨物稅及印花稅介紹－IBC泰國法律金融會計事務所International Business Consultancy

Excise Tax and Stamp Duties in Thailand

泰國貨物稅及印花稅介紹

貨物稅Excise Tax

Excise tax is regulated by Excise Tax Act B.E. 2560 (2017), published in the Royal Thai Government Gazette on March 20, 2017, and is effective from September 16, 2017. The latest Act brings out seven excise duty regulations (including the Tobacco Act, Liquor Act, Card Act, Excise Tax Act and Excise Tariff Act).

有關貨物稅的規定由2017年3月20日公告在泰國皇家政府公報、並於2017年9月16日生效的2017（佛曆2560年）《泰國貨物稅法》依法管理。該國最新法規提出了七項貨物稅規定，包括《煙草法》、《酒類法》、《纸牌法》、《貨物稅法》及《貨物關稅法》。

Excise tax is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excise tax is levied on selected goods (mainly luxury goods) such as tobacco, liquor, beer, soft drinks, crystal glasses, perfume and cosmetic products up to 72,000 BTU, and passenger cars with ten seats or less.

貨物稅是一項內地稅，針對在國內或是有特定活動許可證的產品銷售、特定產品銷售或是產品銷售的稅務進行徵收。貨物稅針對特定商品（主要是奢侈品）徵稅，例如煙草、酒、啤酒、軟性飲料、水晶玻璃、香水和化妝品（最高為72,000 BTU）以及乘座人數不超過10人的客車。

印花稅Stamp Duty

Stamp Duty in Thailand is regulated by Thailand Revenue Code’s Stamp Duty Schedule. Stamp duties are taxed on instruments and not on transactions or persons. Stamp duty is a tax imposed on legal documents and other instruments such as land transfers and leases, stock transfers, debentures, letters of credit, mortgages, promissory notes, annuities, life insurance policies, powers of attorney and travelers’ checks.

有關泰國印花稅相關規定可參考《泰國稅法》。印花稅針對文件而不是交易或人徵稅。印花稅對法律文件和其他文件（例如土地轉移及租賃、股票轉移、債券、信用證、貸款、本票、年金、人壽保險、委託書和旅行支票）徵收的稅賦。

The stamp must be affixed to a document when it is executed, if the document is executed in Thailand, or within 30 days the document is brought into Thailand.

如文件是在泰國簽發、或是在30天內帶到泰國，簽發時必須在文件上貼上印花郵票。

Payment of the duty is certified by the attachment of a stamp. 印花稅是通過加蓋郵票來證明已付款。

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