I have checked one contract for update ware dryer program control by vendor name Rieckermann(Thailand) Co.,Ltd and price of contract is 1.29MB. Vendor has attached duty stamp without endorsement. Please inform to vendor that he will be fine from revenue around 2time of duty stamp if lower than 90days after tax authority found and 5times exceed than 90days. Even this is vendor responsible but tax authority will random check our contract more and more.
The new announcement 2015 of Revenue department of Thailand said that the duty stamp by endorsement must be attached in the contract price exceed than 1.0 MB. So, in case lower than 1.0MB vendor can attach duty by stamp. For government contract is still fixed contract price 0.2 MB with duty endorsement.
I also have talked to revenue officer the impact if the contract was not completed duty stamp as revenue code and the result is that contract cannot be sued in civil court.
So, to be ensure that we will not have any risk please ask vendor to attach duty by revenue endorsement.