Withholding Tax: Filing and Payment of Withholding Tax

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.

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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