Under the law, when a person make payment(s) of a specified nature (for example Royalty, Interest, Technical Service Fee etc) to a non-resident company or individual, he/she is required to withhold a percentage of that payment and pay the amount withheld to IRAS. The amount withheld is called the Withholding tax.
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Clarification on Date of Payment of Income for the Purposes of Withholding Tax under Section 45 of the Singapore Income Tax Act and Changes to the Withholding Tax Regime which takes effect from 1 April 2003 (Revised edition)
Obligations of the Payer Under Sections 45, 45A, 45B and 45D of the Income Tax Act