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Land Office Lease Registration Taxes

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My friend is going to rent an apartment for five years. He is going to spend some money (maybe 80,000 baht) fixing it up as well. He wants to make sure he can rent it for five years, and then maybe after that as well, another year or two.

I believe the law states any lease more than three years must be registered at the land office in order to be legal.

Can he create two separate contracts with today's date and a new date in three years, and have all signed now?

Any ideas on the taxes for registering a lease from anyone who has done it recently.

Thanks

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