Yes, as the income is from services performed in Singapore. It does not matter where he is paid.
When the entertainer's stay adds up to 183 days, he will be treated as a tax resident and you can stop withholding the tax for that calendar year. The entertainer can then apply for tax refund for any tax paid over and above that of a tax resident. He should complete the form: Application For Resident Status For Public Entertainers (215KB)
The tax exemption for short term employment of 60 days or less does not apply to public entertainer. Withholding tax would apply to the 30-day performance.
Yes, unless the entertainer's visit is substantially funded (> 50%) by the government of his home country.
Yes. Whether or not the event is for charitable purpose does not exempt the entertainer from taxes.
Yes, the charity status of the payer does not exempt the entertainer from taxes.
No, if the entertainer is holding a Work Permit or Employment Pass with validity period of at least one year. You need not withhold tax on his monthly salaries. Instead, you should comply with tax clearance obligations for foreign employees at least one month before the entertainer ceases employment and withhold any monies due to him pending tax clearance.
No, they are private expenses and not incurred to earn the income.
You can deduct the cost of airfare incurred by the entertainer from his gross income. For accommodation, you can deduct the cost of accommodation incurred for a short-term engagement of not more than 60 days in the calendar year from his gross income. Where accommodation is incurred for more than 60 days in the calendar year, the cost of the entire stay is not deductible.
You must withhold tax at 15% of gross income [or at 10% if the income is due and payable to him during the period from 22 Feb 2010 to 31 Mar 2015 (both dates inclusive)] from services performed in Singapore. Please refer to withholding tax computation.
This is a taxable benefit. Please refer to withholding tax computation.
You will receive a Confirmation of Payment letter within 14 days from the date of filing.
No, if the gift is not substantial in value and is not a form of disguished payment for services. As a guide, a gift is of substantial value if it exceeds $100. For example, if the gift is worth more than $100, the full value of the gift is subject to withholding tax. The threshold of $100 is applicable per event. For example, if the sportsman wins in 2 events, both gifts are not subject to withholding tax if each gift does not exceed $100.
Usually, students are treated as amateurs and no withholding tax is required. Whether a sportsman is a professional or an amateur would depend on international sporting codes or standards. For tax purposes, sportsmen who play professionally for prizes and are paid professional fees for their appearances or attendance are liable to tax. There are no tax consequences for amateurs.