ทำความเข้าใจ ภาษีที่เกี่ยวข้องกับผู้ขายใน Shopee

Summary

This video provides a clear and comprehensive guide on taxes for online sellers on Shopee, covering three main types: personal or corporate income tax, value-added tax (VAT), and withholding tax. It explains how individuals and corporations calculate and submit taxes, including deadlines and necessary documents. The tutorial also details how to download sales and expense data from Shopee, issue VAT invoices, and manage withholding tax with Shopee or SPX Express acting as tax agents. Designed to simplify complex tax obligations, the video helps sellers stay compliant while efficiently managing their business finances on the platform.

Takeaways

• 😀 Online sellers on Shopee must pay taxes and understand the 3 main types: personal income tax, VAT, and withholding tax.
• 😀 Personal income tax and corporate tax differ in terms of filing periods and tax calculation rates.
• 😀 Personal income tax filings should be done twice a year: mid-year filing by September, and full-year filing by March 31 of the following year.
• 😀 Sellers can download their income reports directly from the Shopee Seller Center to calculate their taxes.
• 😀 VAT (Value Added Tax) is currently at 7%, and registered businesses must collect and submit this tax to the government.
• 😀 Shopee provides tax invoices that can be downloaded by sellers for VAT purposes. Sellers can download electronic tax invoices through the Seller Center if they are registered for VAT.
• 😀 If a seller is registered for VAT, they must issue a tax invoice for every sale and submit it to the buyer as required.
• 😀 Sellers can use Shopee's buyer tax invoice feature to manage tax invoices for buyers directly through the platform.
• 😀 Withholding tax is a pre-payment of income tax, collected by Shopee or SPX Express on behalf of sellers.
• 😀 Shopee and SPX Express can be authorized by sellers to handle withholding tax payments and submissions to the Revenue Department on their behalf, reducing complexity.
• 😀 It's crucial for sellers to manage their taxes correctly to ensure compliance with the law and avoid penalties. Shopee offers services to help streamline this process.

Q & A

What are the three main types of taxes for online sellers in Thailand?

The three main types of taxes for online sellers in Thailand are: 1) Personal or Corporate Income Tax, 2) Value Added Tax (VAT), and 3) Withholding Tax.

How do personal and corporate income tax filing differ?

The key differences between personal and corporate income tax filings are the filing periods and tax rates. Personal income tax is filed twice a year (half-year and full-year) while corporate income tax is filed based on the company’s accounting period (half-year and full-year).

When do personal income tax filers need to submit their returns?

Personal income tax filers need to submit their returns in two periods: 1) Half-year tax filing (form P.N.94) by September, and 2) Full-year tax filing (form P.N.90) by March 31 of the following year.

How can sellers download their income data from Shopee for tax purposes?

Sellers can download their income data from the 'Seller Center' under the 'My Earnings' menu. They need to select the 'Transfer' tab and download an Excel file containing the summary of their income and expenses.

What is VAT, and who is responsible for collecting it in Thailand?

VAT (Value Added Tax) is a tax collected from the value of goods and services sold, currently set at 7%. Registered VAT sellers are responsible for collecting VAT from buyers and remitting it to the tax authorities.

What steps must VAT-registered sellers take to issue VAT invoices?

VAT-registered sellers must issue VAT invoices to buyers every time a sale occurs. They can download VAT invoices from Shopee's 'Seller Center' under the 'My Earnings' menu, where they can choose to generate simplified or full VAT invoices.

How can sellers obtain a full VAT invoice from Shopee?

Sellers can obtain a full VAT invoice by registering their address for VAT invoice issuance in the e-tax portal, and once registration is verified, they can download full VAT invoices from the 'Seller Center.'

Can Shopee issue VAT invoices on behalf of the sellers?

No, Shopee cannot issue VAT invoices on behalf of the sellers. However, sellers can use the 'Buyer Tax Invoice' feature to collect buyer information and generate VAT invoices themselves.

What is Withholding Tax, and how does it apply to sellers on Shopee?

Withholding Tax is a prepayment of income tax deducted by Shopee when making payments to sellers. Sellers who are corporations are responsible for withholding tax from the payments they receive for sales, which is then remitted to the tax authorities.

Can Shopee help sellers with Withholding Tax filing?

Yes, Shopee offers a service where sellers can authorize Shopee to handle their Withholding Tax filings and remittance to the authorities. This service is free of charge for registered businesses.