The payer is required to:
- Withhold tax at 15% of the gross income payable to the non-resident professional or the non-resident rate of 20% if the non-resident professional elects to be taxed on net income;
- File Form IR37C (72KB); and
- pay the withholding tax by the 15th of the second month from the date of payment to the professional.Confirmation of Payment (CP) letter will be issued to the payer.
Only income/fee attributable to the non-resident professional’s services performed in Singapore is subject to withholding tax.