The filing of Form IR37/A/B/C/D and payment of withholding tax must be made to IRAS by the 15th of the following month from the date of payment to the non-resident.
The date of payment is defined as the earliest of the following dates:
- When the payment is due and payable based on the agreement or contract. In the absence of any contract or agreement, the date of invoice will be deemed the date of payment; or
- When payment is credited to the account of the Non-Resident or any other account(s) designated by the Non-Resident; or
- The date of actual payment.
The date of payment for director's fees is the date they are voted and approved (Example: Company's Annual General Meeting).
With effect from 1 April 2009, when tax exemption under the Double Taxation Agreement is claimed, Form IR37 can be consolidated and submitted twice a year on 15 June and 15 December of each year.