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

File withholding tax (IR37D)

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

With effect from 1 Jan 2008, when you are making payments to foreign public entertainers, you are required to complete and submit the Form IR37D.

Confirmation of Payment letter (CP) will be issued within 21 days from the receipt of payment and form IR37D.

Incomplete form IR37D will delay the issuance of CP.

For withholding tax payment less than $10, CP will not be issued.

Tax forms	Application for Resident Status for Public Entertainers (191KB) Form IR37D (67KB) Withholding Tax Rates for Individuals (42KB)
e-Tax guides	Changes to S45 withholding tax regime (20KB) Tax on gross income derived from Singapore by non-resident public entertainers - clarification on obligations of local payer to withhold tax (109KB)

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Last Updated on 11 February 2008