With effect from 01 Jan 08, where a payer makes multiple payments to the same non-resident public entertainer in respect of the same engagement, the payer is allowed to consolidate the payments and remit the tax to IRAS.
This must be done by the 15th of the following month from the last date of payment, provided that the interval between the first and the last date of payment to the non-resident public entertainer does not exceed 60 days.
All payments made within 60 days from the date of the first payment to the same non-resident public entertainer for the same engagement will be consolidated.
The withholding tax on the consolidated amount will have to be remitted by the 15th of the following month from the last date of payment.
For payments made subsequent to the 60-days period from the date of first payment, withholding tax will be accounted for separately.