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Thai Notary Law & Service Phuket
THAI NOTARY LAW
Phuket • Thailand

Power of attorney basics and correct form

General versus specific mandates, the clauses a Thai power of attorney must contain, the stamp duty schedule administered by the Revenue Department, and choosing the document language the receiving authority accepts.

What is the difference between a general and a specific power of attorney?

A general mandate lets the attorney-in-fact act across a broad range of matters; a specific mandate names one transaction or a narrow set, such as selling one plot identified by title deed number. In practice almost every Thai and foreign authority wants the specific form because the scope is auditable and disputes are fewer. Agency law sits in the Thai Civil and Commercial Code from section 797 onwards.

What clauses must a Thai power of attorney contain?

At minimum: full names and ID or passport numbers of principal and attorney-in-fact spelled exactly as in their identity documents, the authorised act described specifically, the asset or document number involved, an end date or terminating condition, the place and date of signing, the principal's signature, and witness signatures where the receiving authority requires them.

Does a power of attorney need stamp duty in Thailand?

Yes. A power of attorney is a dutiable instrument under instrument 7 of the stamp duty schedule to the Revenue Code, with different rates depending on whether one person is authorised for a single act, for more than one act, or several persons act separately. Check the current rate at rd.go.th before affixing stamps: an under-stamped instrument cannot be used as evidence in civil proceedings until the duty and surcharge are paid.

Who can be appointed attorney-in-fact?

Someone of legal age and capacity with no conflicting interest in the matter — the buyer should not act for the seller in the same sale. Most authorities also ask for a copy of the attorney-in-fact's ID card or passport signed as a true copy, attached to the mandate.

Can someone transfer land in Thailand on my behalf?

Yes. Land offices generally require the Department of Lands mandate form (T.D.21 for land, the condominium equivalent for units), fully completed: type of juristic act, title deed or unit number, area, and agreed price, with ID cards and house registrations of both parties attached. Check the current form on dol.go.th before completing it.

I live abroad. How do I authorise the sale of my Thai condominium?

Usually you sign the Department of Lands mandate before an officer of the Royal Thai Embassy or Consulate-General where you live, so your signature is certified, then courier the original to your attorney-in-fact to file at the land office. If you sign before a local notary instead, the document must be legalised in the chain used by that country, translated into Thai, and the translation certified by the Department of Consular Affairs. Ask the specific land office in advance — practice varies.

Why must I not leave blanks in a land mandate?

The Department of Lands warns against signing an incomplete mandate and instructs applicants to strike through unused spaces. Blanks can be filled in afterwards, and that is behind a large share of land-transfer disputes. Any correction must be initialled by the principal at every amended point.

Can an attorney-in-fact sign and register a long lease?

Yes. A lease of immovable property longer than three years must be registered with the competent official to be enforceable for its full term, so the mandate should grant both the power to sign the lease and the power to register it at the land office, stating the term and the agreed rent.

Do Thai banks accept a generic power of attorney?

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.

Can someone file my Thai tax return and collect my refund?

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.

Can an agent handle my Thai social security or provident fund claim?

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.

What must a company attach when it authorises an employee?

A mandate signed by the directors with signing authority as shown in the DBD company affidavit, with the company seal if the affidavit requires one; the affidavit itself dated within the period the recipient accepts (commonly one to six months); copies of the directors' and agent's identity documents; and full stamp duty.

Is sub-delegation allowed?

Only if the first mandate expressly grants the power to sub-delegate. Without that wording the attorney-in-fact cannot appoint anyone else. Recipients normally want to see the whole chain at once, and in practice multiple layers of sub-delegation sharply raise the chance of rejection.

Who can certify a signature on a mandate in Thailand?

Thailand has no common-law notary public. The equivalent function is performed by a Notarial Services Attorney registered with the Lawyers Council of Thailand. In addition, consular officers of the destination country's embassy in Thailand can certify signatures for documents to be used in their own country.

How many witnesses are needed?

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.

How do I revoke a power of attorney?

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.

Does a mandate survive the principal's death?

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.

What are the most common reasons a mandate is rejected?

Name spelling that does not match the passport or ID card; scope either too broad or not covering the actual act; blanks or uninitialled corrections; insufficient stamp duty; an outdated form; the wrong certification order, such as going to the consular office before the signature is certified; and translations that omit seals or the reverse side of pages.

Can an owner abroad authorise someone to sell Thai land?

Yes, using Department of Lands form T.D.21 completed in full: title deed number, parcel and survey numbers, sub-district, district and province, and a scope that expressly covers signing the sale contract and receiving the price. Never leave blank spaces to be filled in later, which is the most common route to fraud; strike through blanks and initial them. Attach passport copies certified as true copies, including every page bearing an immigration stamp.

How much stamp duty applies to a power of attorney and who pays it?

A power of attorney is instrument 7 in the stamp duty schedule of the Revenue Code, with different rates depending on whether one person is authorised for a single act, one person for repeated acts, or several people acting separately. The principal is liable and must cancel the stamp. An instrument that is not properly stamped cannot be used as evidence in a civil case until the duty and surcharge are paid. Confirm current rates with the Revenue Department before signing.

Will a Thai bank accept a general power of attorney?

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.

When does a power of attorney end, and how is it revoked safely?

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.

Can marriage or divorce be registered through an attorney-in-fact?

Marriage requires both parties to declare their intention in person before the registrar; it cannot be delegated. Consensual divorce at a district office can in limited cases be handled through a specific mandate under Department of Provincial Administration practice, with full witnesses and the registrar's discretion to test genuine consent. Ask the district office where you will file before preparing papers.

What happens if the attorney-in-fact exceeds the authority given?

As a rule the excess act does not bind the principal unless it is ratified afterwards, or unless apparent-authority principles apply because the principal held the person out in a way that led a good-faith third party reasonably to believe the authority existed. The practical defence is a narrow, specific scope, an expiry date, an express ban on substitution, and a bar on receiving money where that is not needed.

Is substitution of the attorney-in-fact permitted?

Only where the original mandate expressly allows it, or where the agency rules permit it out of necessity. Thai authorities scrutinise substitution closely and generally want to see the original chain of documents together. If you do not want substitution, say so in writing in the document.

Should the power of attorney be bilingual?

Thai authorities work from the Thai text. A single bilingual instrument helps a foreign principal understand what is being signed and reduces later disputes. Include a clause stating which language prevails if the versions conflict. A document drafted only in a foreign language still needs a certified Thai translation before filing.

Can tax filing or a tax refund be handled by an attorney-in-fact?

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.

How can I check a mandate before sending it abroad for signature?

Check five points in order: names and identity numbers exactly as in the passport; a scope tied to a named transaction and identifiable asset; place and date of signing present; no blanks that could be completed later; and a certification format matching what the receiving authority publishes. Ask the receiving authority to approve the draft before it is signed before a notary, because any change after certification restarts the whole chain.

What is special about mandates filed with the Department of Business Development?

Use the mandate form attached to the department's registration application and list the exact filings delegated — changing directors, increasing capital, moving the registered office. The principal must be a director with binding authority per the company affidavit, stamp duty must be paid, and certified copies of ID or passport attached.

Can a power of attorney signed abroad be used at a Thai Land Office?

Not immediately in most cases. The signature is normally certified by a notary public or a Thai consular officer abroad, then the document is translated into Thai and legalized by the Legalization Division of the Department of Consular Affairs before it is presented to the Land Office. For sale or mortgage transactions officers usually expect wording that matches the official Tor Dor 21 form and an exact title deed number. Confirm the document list with the specific district Land Office before shipping papers internationally, because local practice varies.

What changes for powers of attorney once Apostille takes effect in Thailand?

The Apostille Convention enters into force for Thailand on 28 February 2027. After that date documents issued in member states carry a single Apostille certificate instead of multiple embassy legalization layers, which shortens the chain and makes timing more predictable. Thai translation and wording review remain necessary because the receiving authority still reads the Thai text. For documents prepared before that date, ask the receiving office whether the earlier format is still accepted.

How specific should the wording of a Thai power of attorney be?

As specific as possible. Broad wording such as to do anything on my behalf is often rejected and creates real risk of misuse. Name the exact transaction, the title deed or vehicle registration number, the counterparty, any maximum amount, and an end date. Acts beyond the stated scope generally do not bind the principal unless later ratified, so a narrow scope protects both sides and speeds up counter checks.

Do I need stamp duty on a power of attorney in Thailand?

Yes. Instrument 7 of the Stamp Duty Schedule administered by the Revenue Department applies to powers of attorney, with different small fixed amounts depending on whether one person is appointed for a single act, one person for repeated acts, or several persons. Check the current rate before filing, because insufficient stamping can force on-the-spot payment plus a surcharge and delay a scheduled transfer appointment.

Can my attorney-in-fact delegate the authority to someone else?

Only if the original document expressly permits sub-delegation. Without that clause the appointed person cannot appoint a substitute and the substitute's acts may not bind you. Where sub-delegation is allowed, the original instrument must be produced together with the sub-power, and the sub-power cannot be wider in scope than the original. Thai authorities examine this point carefully because it is a common route for misuse.

How do I revoke a power of attorney I signed earlier?

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.

Will a Thai bank accept a power of attorney to close an account on my behalf?

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.

Can I appoint someone to file my Thai tax return for me?

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.

How do I revoke a power of attorney effectively?

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.

Can your team review my draft power of attorney before I sign abroad?

Yes, and that review is where most delays are avoided. We compare your actual objective with the form the receiving office uses, calibrate the scope so it is neither dangerously broad nor unusable, check stamp duty, the number of originals, witnesses and translation requirements, then sequence the cross-border certification so it completes in one round. Our team has more than 15 years of experience with land, corporate, litigation and consular files. Send us the draft or simply describe your goal and we will map the steps before you sign.

Which power of attorney form is used for a Thai land transaction?

Land Office registrations use the Department of Lands' own power of attorney form, not a general POA. Prepare the completed form with no blank spaces, the original title deed, ID or passport and house registration of both principal and attorney, with certified copies. State exactly what is delegated — sale, mortgage or transfer of a specific plot — sign before two witnesses, and if signed abroad, have it notarised, legalised by the Thai embassy and certified by the Department of Consular Affairs. The most common causes of rejection are blank spaces left in the form, a wrong title deed number, or a name spelt differently from the deed. We check the form and the certification chain before filing.

Does a Thai power of attorney need stamp duty?

Yes. Under the Revenue Code's stamp duty schedule, a power of attorney is a dutiable instrument, with a lower rate for appointing one or more attorneys to act on a single occasion and a higher charge where the attorney may act repeatedly or where several attorneys act separately. Confirm the current rate with the Revenue Department or the receiving office before affixing stamps. Missing or insufficient stamps do not automatically void the instrument in civil terms, but they affect admissibility in court and can attract a surcharge, so affix and cancel the stamps correctly from the start.

Does a power of attorney survive the principal's death?

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.

Can one power of attorney cover several matters at once?

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.

May the attorney-in-fact delegate the power to someone else?

Only if the instrument expressly allows sub-delegation. Without that clause most authorities refuse the substitute and the acts may not bind the grantor. If the appointed person may become unavailable, include a sub-delegation clause naming the permitted substitute or their qualifications, and require written notice to the grantor each time it is used.

Which form is required for land and condominium transactions?

The Land Department issues dedicated forms: T.D.21 for land and O.Ch.21 for condominium units. Complete every field without blanks, state the title deed or unit number, area, and the exact type of juristic act as recorded in the register, and attach certified copies of both parties' identity documents. A foreign grantor signing abroad must first complete international certification and Thai translation.

How many witnesses must sign a power of attorney?

Land Department forms require two witnesses. For documents used abroad the requirement follows the destination's law: some demand two disinterested witnesses with stated addresses, others accept notarial certification alone. The low-risk practice is to arrange two witnesses with identification available, because witnesses cannot be added later without re-executing the whole document.

What causes most rejections?

Five recurring causes: name spelling that differs from the passport by even one character; authority so broad the receiving officer cannot interpret its limits; missing proof of the corporate signatory's authority; certification steps performed out of order, such as translating before the original is certified; and documents older than the accepted window. Reviewing the draft and the certification sequence before signing removes most of this risk.

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Official sources referenced

Government fees and processing times on this page were last verified in July 2026 by our Notarial Services Attorneys registered with the Lawyers Council of Thailand. Figures follow published agency schedules, may change without notice, and actual turnaround depends on each authority's queue. Please reconfirm with the issuing authority before you file.