e-Submission of Commission is an e-Service provided for companies to transmit to IRAS details regarding commission paid or payable to persons who are not their employees for the calendar year. The information provided to IRAS will help to improve tax compliance.
Taxpayers will still have to declare the commission received in their tax returns as the information provided to IRAS are not auto-included in the taxpayer’s return.
To find out more, please click the following links:
Who should use the e-Submission of Commission?
What are the information to be provided?
How do I provide the file for submission?
How do I submit the file?
Do the earners of the commission have to declare the commission in their tax return?