Stamp Duties for Electronic Instruments

On 24th June 2019, the Director-General of the Revenue Department issued its Notification on Stamp Duties (No. 58) re: Procedures for Payment of Stamp Duties in Cash for Electronic Instruments.  The Notification is effective from 1st July 2019.

The electronic instruments made in a form of electronic data for the following transactions under the Electronic Transactions Act B.E. 2544 (2001) as amended are subject to stamp duties payable in cash:-

(1)   a hire of work;

(2)   a loan or an overdraft facility;

(3)   a power of attorney;

(4)   a proxy for voting at a board of directors’ meeting, an annual general meeting of shareholders or an extraordinary general meeting of shareholders of a company;

(5)   a guarantee.

To pay cash for stamp duties for these electronic instruments, the tax payer must first file an application to pay cash for stamp duties for electronic instruments (Or.Sor. 9) with the website ( or through the Application Programming Interface of the Revenue Department (“RD”) for a username and a password and then transfer the cash payment to the bank account of the RD through the electronic payment system of the RD before the execution of the electronic instrument or within 15 days from the execution date of the instrument.

After each payment, the RD will issue a code to the tax payer to certify the payment and confirm that the electronic instrument has been duly affixed with the required stamp duties.




The information provided in this document is general in nature and may not apply to any specific situation. Specific advice should be sought before taking any action based on the information provided. Under no circumstances shall LawPlus Ltd. and LawPlus Myanmar Ltd. or any of their directors, partners and lawyers be liable for any direct or indirect, incidental or consequential loss or damage that results from the use of or the reliance upon the information contained in this document. Copyright © 2016 to 2020 LawPlus Ltd.