A non-resident is liable to pay income tax on Singapore-sourced income. Under the law, when a person makes payment of a specified nature to a non-resident, he has to withhold a percentage of that payment and pay the amount withheld to IRAS. The amount withheld is called the withholding tax.Who are non-resident individuals? Claim tax refund for resident professionals
What are non-resident companies?
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)
Obligatons of the Payer Under Sections 45, 45A, 45B and 45D of the Income Tax Act