To inform IRAS of the tax withheld under Section 45 of the Income Tax Act, you may either:
- e-File the S45 Withholding Tax Form via myTax Portal; or
- Submit a paper S45 Withholding Tax Form
1. Form IR37
You are required to complete and submit* the Form IR37 when you are making the following payments to non-residents in Singapore:
- Interest, commission, fee in connection with any loan or indebtedness
- Royalty or other payments for the use of or the right to use any movable property
- Payment for the use of or the right to use scientific, technical, industrial or commercial knowledge or information or for the rendering of assistance or service in connection with the application or use of such knowledge or information
- Management fees
- Technical Service fees
- Rent or other payments for the use of any movable property
- Foreign director's remuneration and fees
*Form IR37 can be consolidated and submitted twice a year on 15 Jun and 15 Dec of each year based on the following criteria:
- Full tax exemption (tax rate of 0%) is claimed under the Double Taxation Agreement (DTA) (with effect from 01 Apr 2009); or
- Exemption under Approved Royalties Incentives (tax rate of 0%) is claimed (with effect from 03 Mar 2011).
2. Form IR37A
You are required to complete and submit Form IR37A when you are making payment to foreign property traders for the disposal of real property.
3. Form IR37B
You are required to complete and submit Form IR37B when there are any withdrawals made by Supplementary Retirement Scheme (SRS) members who are foreigners or Singapore Permanent Residents.
4. Form IR37C
You are required to complete and submit Form IR37C when you are making payments to individual foreign professionals/foreign firms.
5. Form IR37D
With effect from 1 Jan 2008, you are required to complete and submit the Form IR37D when you are making payments to foreign public entertainers.