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Tax on sale (person to person) - new law?

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Is there a law that requires the seller to pay the gov a tax on the sale price of a used motorbike to another person?

 

(I had heard there may be a new law but cannot find anything.... and some sellers may request cash payment to avoid this)?

(not sure if it matters but this would be a 2021 bike from a Thai to a foriegner...)

 

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