You must:
- Withhold tax at 15% of gross income [or 10% if the income is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2015 NEW!] from services performed in Singapore
- File Form IR37D (68KB) and
- Pay the withholding tax by the 15th of the following month from the date of payment to the non-resident public entertainer if date of payment is prior to 01 July 2012; or
- Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident public entertainer if date of payment is from 01 July 2012 NEW!
Confirmation of payment
Confirmation of Payment letter (CP) will be issued within 21 days from the receipt of payment and form IR37D.
Incomplete form IR37D will delay the issuance of CP.
For withholding tax payment less than $10, CP will not be issued.