As a payer, you are required to file and pay Withholding Tax to the IRAS by the 15th of the second month from the date of payment to the non-resident.
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This information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.
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Withholding Tax: Filing and Payment of Withholding Tax
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IRASWithholding TaxWHTwithholdCorporate Income TaxCorporate Taxpayment to non-resident personspayment to non-resident companySingapore-sourced incomedeemed Singapore sourced incomedate of paymentdate to withhold taxactual paymentpayerpayeefile withholding taxSection 45 Formfile S45 FormS45 Withholding TaxForm IR 37late filingpenaltyDouble Taxation AgreementDTApermanent establishmentPE
