What should a Consent to Use Premises as Company Office include under Thai law?

1. The Premises
2. Consent
3. Nature of this Consent
4. Duration
5. Conditions of Consent
6. Supporting Documents and Personal Data
7. General

• No stamp duty is payable on this consent when the use is free of charge. A consent to use an address is not an instrument listed in the Stamp Duty Schedule of the Thai Revenue Code.
• If the company pays for using the premises, the arrangement is a lease of a building. The lease carries stamp duty of 1 THB for every 1,000 THB, or part of 1,000 THB, of the total rent (Instrument 1), which the landlord pays. Put the payment terms in a separate lease and choose "Under a separate lease or rental agreement" in this form.
• If someone files the registration for the company under a power of attorney, the power of attorney carries duty of 10 THB for a single act or 30 THB for more than one act (Instrument 7).

• Company registration (Department of Business Development): this consent, a copy of the house registration of the premises, a copy of the Consenting Party's ID card or passport, and a map showing the location. A new company files these with its registration application; an existing company files them with its application to change its head office or add a branch.
• VAT registration (Revenue Department): this consent, the house registration or title document, photographs of the premises showing the house number and the company's sign or working area, and a map. The Revenue Department may inspect the premises before approving the registration, so the company should actually be able to operate there.
• The lists and forms change from time to time, and some offices ask for their own Thai form of consent. Check with the office where you will file before the Consenting Party signs. If a Thai form is needed, the Consenting Party signs it as well; Clause 7.2 keeps the conditions of this letter in force.
• If the Consenting Party is a tenant, attach the owner's written consent and the lease. If the Consenting Party is a company, attach a recently issued company affidavit and a copy of the signatory's ID card or passport.

• Cross every copy of the ID card, passport and house registration, and write on it "For registration of [company name] at [authority] only", with the date. Clause 6.2 limits the use of these documents to the filings described in Clause 2, in line with the Personal Data Protection Act.
• Check the rules of the condominium or housing estate. Many forbid using a unit or house as a company office or putting up a sign. A breach can expose the Consenting Party to claims by the juristic person of the building.
• Using part of a home as a place of business may affect the local land and building tax assessment of that part. Ask the local administration office if you are unsure, and agree in writing who bears any increase.

• If the company pays for the use, the payment is rental income of the Consenting Party. A company that pays rent must generally withhold tax of 5% and give the Consenting Party a withholding tax certificate. Ask an accountant before the first payment.
• A consent given free of charge does not create rental income for the Consenting Party.

• The most common problem is that the company's registration still points to the premises after the consent has ended, so tax letters, court papers and inspectors keep arriving. Clause 5.4 requires the company to file the change of address within the agreed period and to send copies of the filings.
• To revoke, send a written notice (email is allowed under Clause 7.3) and keep proof of sending. If the company does not move its registration in time, send copies of this letter and of the notice of revocation to the authorities with which the company registered the address.

• The Consenting Party signs in person. A company Consenting Party signs through its authorised director, with the company seal if its affidavit requires one.
• The company has not been registered yet, so one of its promoters or proposed directors signs the acknowledgment for it. After registration, the company's authorised director should confirm it in writing, and a copy of the signed letter should be kept in the company's records.
• The company does not sign this letter, so the conditions in Clause 5 work as reasons to revoke the consent rather than as the company's promises. If you want the company to be bound to move its registration out, tick the option for the company to sign.
• Give the company the signed original for filing, and keep a signed copy. You will need it to prove the terms if the consent is revoked.

Compiled from the notes that accompany the English contract templates on this site, published by Phuwara Krobtaku (ภูวรา ครอบตะคุ), Thai attorney-at-law, licence no. 477/2558. The short answer and summary at the top of this page are put together by the site from the template's clause headings and notes. Statutes are quoted only in the official Thai text: Thai is the only official language of Thai legislation, and an unofficial translation can mislead. Article registry OKC-4254B5. If you reuse this content, please credit the author and link to the original.