Withholding tax (for payment to non-residents or non-resident companies)

Tax Forms withholding tax

Section 45 Withholding Tax Return for Interest, Royalties, Director's Remuneration and other payments under S45/45A/S45B/S45C of the Income Tax Act
Form IR37 & Notes on Completing the Form (73KB)
Section 45 Withholding Tax Return for Consideration paid to Non-resident Seller for the Disposal of Real Property/Shares in a Real Property Company under S45D of the Income Tax Act
Form IR37A & Notes on Completing the Form (212KB)

Last Updated on 17 April 2012