e-Submission of Commission is an e-Service provided for companies to transmit details regarding commission paid/payable to persons who are not their employees to IRAS. The information provided to IRAS will help to improve tax compliance.
Taxpayers who have received commission will still have to declare the commission received.
To find out more, please click the following links:
What is 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 recipients of the commission have to declare the commission earned in their tax return?