From above example: We cannot change the lease commencement date because Landlord will have a problem with the Auditor.
From above example: If The agreement is made on 15 July 2016 and the Revenue Department of Thailand is strict with all delay, there shall be imposed a surcharge of twice the amount of duty, please see information in Thai below;
so that’s mean the tenant who is responsible stamp duty (in clause No 4.24) , they have to responsible for a surcharging of stamp duty as well.