Withholding tax

Whether tax may be withheld depends on the day you pay, in Bangkok time. SeedGrit Co., Ltd., which sells SeedWebs plans, holds a BOI promotion certificate, but it claims the BOI tax exemption one year at a time, and it does not claim it for 2569.

Payments on or before 31 December 2569 (2026), 23:59:59 Bangkok time

• A juristic buyer may withhold: a company, partnership, foundation, association, school or government agency. An individual never withholds.
• A private juristic buyer withholds 3% with a 50 ทวิ certificate, or 1% through e-Withholding Tax (e-WHT), paid via its bank. e-WHT has no paper certificate: the evidence is the record in the Revenue Department’s e-WHT service.
• A government buyer withholds 1% with a 50 ทวิ certificate (section 69 bis).
• The tax is the rate times the price before VAT. Pro at 4,800.00 + VAT 336.00 = 5,136.00: 3% is 144.00, so you transfer 4,992.00 (at 1%, 5,088.00).
• The tax invoice always states the full Grand total (the price after any discount, plus VAT). Withholding never changes it.

Which kind of buyer you are

A government buyer picks “A government body that withholds 1% under section 69 bis (government agencies, government organisations, local administrative organisations)” at checkout and on the Quotation form. A public company the state holds shares in picks private juristic person and withholds as a private company. Not sure which you are? Ask your own accounts team.

A quotation before paying: https://seedwebs.com/quotation (no account; 30 days). Credit terms or other documents: ask the SeedWebs team (Contact the team).

How to pay with withholding

Pick the rate at checkout. Card or QR: a private juristic buyer picks no withholding or 3%; a government buyer picks no withholding or 1%. 1% through e-WHT cannot be paid by card or QR.

1. Pay by card or QR, or by transfer (IV- or Quotation).
2. Transfer the Grand total minus the tax withheld (card or QR charges it for you).
3. Upload the 50 ทวิ: a checkout purchase on your Payments page (https://seedwebs.com/dashboard/billing/invoices), a Quotation on its private link. You can also email it to [email protected] with the IV- or Quotation number.

A company’s IV- issued in 2569 says:

If you withhold tax, transfer the grand total less the withholding tax.

Once you have transferred, email the slip to [email protected] with the invoice number IV-YYYYMM-####. If you withheld tax, attach the withholding tax certificate (50 ทวิ) too.

Both pages show its status: waiting, under review, accepted, or not accepted with the reason (upload a corrected one). Send a PDF, JPEG or PNG up to 10 MB, checked first: a file once sent cannot be deleted. A refunded purchase still takes its 50 ทวิ: the tax withheld is paid back once it arrives.

Using e-WHT? Send only the slip, no 50 ทวิ: the team checks the record in the Revenue Department’s e-WHT service. The tax invoice for a payment with tax withheld may take a few days longer.

With a Quotation

When the Quotation form offers withholding, pick the rate there: a private buyer none, 3% or 1% (e-WHT), with 3% preselected; a government buyer 1% or none. The Quotation then shows the Grand total, the tax and the amount payable, and says: “Pay the full amount if paying from 1 Jan 2027”. Transfer the amount payable by 31 December 2569; from 1 January 2570 transfer the full Grand total. Sending the proof is then one step. With a 50 ทวิ, the Quotation’s email says:

Once transferred, send a payment notice with the slip on the quotation’s page, and email the withholding tax certificate (50 ทวิ) to [email protected] with the quotation number QT-YYYYMM-####.

With e-WHT, send the payment notice with the slip only. It stays valid for 30 days, also into 2570. A Quotation that shows no withholding: if you withhold on a payment made by 31 December 2569, transfer the Grand total minus the tax withheld, then send the proof in the one step quoted above (with e-WHT, the slip only).

From 1 January 2570 (2027)

2570 is a BOI year: nobody withholds, and you pay the full Grand total. The tax invoice then states that the service is not subject to withholding tax, and the IV- and the Quotation link the BOI promotion certificate (No. 69-1637-2-00-5-0, https://seedwebs.com/legal/boi-promotion-certificate.pdf, open without signing in). If your accounts team must withhold anyway, contact [email protected] before you pay.

Money for a 2569 invoice that arrives in 2570

• A payment for an IV- issued in 2569 that shows withholding tax, arriving in 2570, is kept, never refunded because of the year:
  • Exactly the Grand total: nothing more to do.
  • Exactly the amount payable on it (you withheld): the team reviews the payment, its tax invoice carries no BOI statement, and your evidence follows the 2569 rules above.
  • Any other amount on such an invoice: the team reviews it case by case.
• Any other 2569 IV- paid short in 2570: the team reviews it case by case.
• A 2569 Quotation that shows withholding, paid in 2570: pay the Grand total, as it says. Any other amount is kept and reviewed case by case.

VAT, tax invoices and payment are covered in Plans and billing.