Banking, tax and financial mandates

Mostly no. Banks keep their own mandate forms and usually require signing in front of branch staff, or signature certification by a Royal Thai Embassy if you are abroad. Call the branch that holds the account first and ask which form, how many witnesses, and which certification routes they accept before preparing anything.

Yes. The Revenue Department accepts an agent acting under a properly stamped mandate with certified copies of both parties' identity documents. If the refund is paid by cheque or transfer, state the account name and number in the mandate so payment cannot be misdirected.

Yes. The Social Security Office and fund administrators use their own claim forms with a mandate attached. Name the benefit precisely — old-age benefit, contribution history certificate, fund withdrawal — and attach proof of relationship if the agent is a relative.

Thai law sets no general witness requirement for a mandate, but the Department of Lands form and most bank forms provide for two, and destinations such as the United Kingdom and Australia commonly require witnesses who are neither relatives nor interested parties. Prepare two witnesses with copies of their identity documents.

Generally no. It must be legalised in the country of origin, certified by the Royal Thai Embassy there, then translated into Thai with the translation certified by the Department of Consular Affairs before a land office, bank, court or other Thai authority will accept it. Allow several weeks overall, depending on each queue.

Issue a written revocation, notify the attorney-in-fact, notify the authorities where the document might be used — the local land office and the bank in particular — and recover the original. Keep proof of notification: a third party who acted in good faith before learning of the revocation may still bind you.

As a rule agency ends when the principal dies, becomes incapacitated or is adjudged bankrupt. Using the document after that may be an offence, and authorities refuse it once a death certificate or the house-registration entry shows the death. The matter then moves into estate administration instead.

No general statutory limit — the receiving authority decides. In practice land offices, banks and many embassies want a mandate signed within the last three to six months, and older documents are usually sent back to be redone, so sign as close to the intended use as you can.

Usually not. Banks apply their own mandate forms under know-your-customer and anti-money-laundering rules. The workable path is to contact the account-holding branch in advance for its specific form, have the account holder sign it before a notary abroad, legalise it through the embassy route (or by apostille once the convention applies), and courier the original back. Some banks add a video identity check.

It ends on the stated expiry date, on completion of the authorised business, on revocation by the principal, on renunciation by the attorney-in-fact, or on the death, incapacity or bankruptcy of either party under the agency provisions of the Civil and Commercial Code. Safe revocation means a written revocation delivered to the attorney-in-fact and, more importantly, notice to the third parties who rely on it — the land office, the bank, the counterparty — because a good-faith third party without notice may still be protected.

No statutory expiry exists, but receiving bodies set internal limits. Land offices and many banks want an instrument signed within the last three to six months. The safe approach is to state an expiry date in the document itself and confirm the receiving body's rule before sending papers across borders, because re-executing abroad takes weeks.

Yes. The Revenue Department has its own mandate form for filing, correspondence and collecting refunds. Stamp duty applies as for any power of attorney, and certified copies of both parties' ID or passport are attached. Where a refund cheque names the taxpayer, the bank may require further documents before crediting the representative's account.

Prepare a written revocation, deliver it to the attorney-in-fact by a method that proves receipt such as registered mail, and keep the evidence. Then notify every organization that might rely on the old document, for example the Land Office, your bank, or the Department of Business Development, so a third party acting in good faith does not continue to treat the appointment as valid. If you suspect misuse, consult a Thai lawyer about filing a police report as a record.

Each bank sets its own form and conditions, and many accept only their own document signed in front of staff. When the principal is abroad, the usual route is to sign before a Thai consular officer or a notary public, then have the document translated into Thai and legalized at the Department of Consular Affairs before filing. Prepare identification for both parties, the account details and a power of attorney with a clearly limited scope. Overly broad authority is frequently refused, so ask the branch that holds the account before drafting.

Yes. State clearly which return, which tax year, and whether the attorney may also receive a refund. You will normally need the power of attorney with stamp duty affixed under the Revenue Code stamp duty schedule, certified copies of both parties' identification, and the supporting filing documents. If the authority to collect a refund is omitted, officials will not release it to the attorney, and insufficient stamp duty weakens the document's evidential value.

Revoke in writing, identifying the document and date, notify the attorney, and also notify third parties such as the Land Office, banks or counterparties, because acts done with a good-faith third party may still bind the principal under the agency rules of the Civil and Commercial Code. Send the notice with proof of receipt, keep the acknowledgement, and ask for the original document back. Verbal revocation is very hard to prove if a dispute follows.

Yes — filing, claiming refunds, receiving correspondence and giving statements can all be delegated, but list the scope item by item: which tax year, whether the attorney may receive refund cheques, and how far they may give statements on your behalf. You will need the stamped power of attorney, certified copies of both parties' ID or passport, and the return's supporting documents. If a refund is involved, the authority to receive funds must be stated expressly or the officer will not release it. Keep the authority narrow and add an expiry date.

No. Under the Civil and Commercial Code, agency terminates on the principal's death, incapacity or bankruptcy, so the document cannot be used afterwards and registries will refuse it once they know. The correct route is succession: apply to the court for an estate administrator, who then acts for the estate. You will need the death certificate, the deceased's house registration, evidence of the assets and a family tree. Continuing to use the old power of attorney can amount to a criminal offence. We help sequence cross-border estate paperwork.

Only where the original document expressly grants the power to delegate; otherwise the attorney may not appoint a substitute except in the limited situations the law allows. Draft it with wording that permits appointing a substitute for the listed acts, and cap both scope and duration. When filing, submit the original or a certified copy of the first document, the substitute document, and identification for everyone involved. Land Offices and banks apply strict practice here, so confirm with the receiving office before signing.

It can be drafted that way, but receiving authorities usually prefer a document limited to one purpose. The Thai Land Department uses its own forms for transfers, banks use their internal templates, and courts expect wording that names the case and the court. Powers drafted too broadly are often rejected as unclear. The safer approach is a separate instrument per authority, or a master document listing each power as a numbered clause with scope, start date, end date, and whether delegation is allowed.

Prepare a written revocation identifying the original document by date or reference, the parties, and the effective date. Have it certified by a Notarial Services Attorney, then processed by the Department of Consular Affairs and the destination channel used for the original. Critically, notify every party holding the original, such as the bank, the foreign lawyer, or the land registry, because revocation affects third parties from the time they receive notice.

Thai law sets no fixed expiry when the document itself is silent, but receiving authorities apply their own limits, commonly three to six months from certification. Banks and foreign land registries are typically stricter. Confirm the accepted age before starting, and plan the chain so the document reaches its destination well inside that window.