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Withholding tax (for payment to non-residents or non-resident companies)

Important Dates Tax forms e-Tax Guides e-Services
  • Section 45 Withholding Tax Return for Interest, Royalties, Director's Remuneration and other payments under S45/45A/S45B/S45C of the Income Tax Act
    Form IR37 & Notes on Completing the Form (73KB)

  • Section 45 Withholding Tax Return for Consideration paid to Non-resident Seller for the Disposal of Real Property/Shares in a Real Property Company under S45D of the Income Tax Act
    Form IR37A & Notes on Completing the Form (212KB)

Tax forms for withholding tax

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Last Updated on 15 October 2014


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