Thailand: Electronic signature requirements
A company can use an e-signature for transactions or registrations with the Revenue Department (that accepts e-signatures).
A company can use an e-signature for transactions or registrations with Revenue Department
Legislation in Thailand controls the use of electronic signatures (e-signatures).
With regard to tax, a company can use an e-signature for transactions or registrations with the Revenue Department (that accepts e-signatures).
Nature of an e-signature
An e-signature can be letters, numbers, sounds, and any other symbol created in electronic forms in order to be composed with electronic data to illustrate a connection between a person and the electronic data to identify the e-signature owner and to show that the signatory accepts the statements of the electronic data.
Type of e-signatures
A regular e-signature is a signature that is signed electronically using reliable methods capable of identifying the signatory as well as indicating the signatory’s intentions pursuant to the electronic data. Examples of a regular e-signature are:
- Signing with a stylus
- Typing a name at the end of the email
- Attaching a scanned handwritten signature to an electronic document
- Clicking an ‘accept’ button on an electronic contract
A reliable e-signature is an e-signature when its creation data is solely linked to, and is under the control of the signatory. Any post-signing alteration of a reliable e-signature/electronic data is detectable. Examples of a reliable e-signature are:
- Using public key infrastructure
- Using public key infrastructure with a certificate from certification authority
Use of e-signatures in practice
Thai law does not explicitly specify what transactions may use an e-signature and what type of e-signature is to be used. Therefore, whether to apply the e-signature or not and what type of e-signature to apply may depend on the purpose of such document/data and the level of reliability required, as well as the parties related to such document/data.
For example, a company can use an e-signature for transactions or registrations with government authorities in Thailand that accept the e-signature—such as the Thai Revenue Department.
Read a December 2021 report prepared by the KPMG member firm in Thailand
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