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Withholding tax (for payment to non-residents or non-resident companies)
Withholding tax
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If you pay non-resident directors
>
What is taxable, what is not?
Withholding tax (for payment to non-residents or non-resident companies)
File Withholding Tax
How to pay
If you pay non-resident directors
If you pay non-resident professionals
Penalties for paying late or not paying
S45 e-Services
S45 Withholding Tax e-Learning Guide (NEW)
Tax Forms
What is withholding tax?
When to file and pay
If you pay non-resident public entertainers
Withdrawal from Supplementary Retirement Scheme (SRS) account
Taxable income
refers to both cash and non-cash payments and includes:
salary;
bonus;
director's fees;
accommodation provided
and
gains from stock options or other share ownership plans
etc.
Concession
Airfare paid by employer for non resident director to attend meeting in Singapore is not taxable
Related Items
e-Tax guides
Clarification On The Tax Treatment Of Directors Fees Derived By Non - Resident Directors of Companies That Have No Presence In Singapor
e
(92KB)
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Last Updated on 9 November 2012
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