Participating organisations are required to submit the commission information to IRAS electronically for:
- Commission earners (individual and non-individual)
- Overseas agents who carried out work or has permanent establishment* in Singapore
IRAS will pre-fill commission earners’ tax returns with the submitted information.
*Permanent establishment refers to a fixed place of business through which the business of an enterprise is wholly or partly carried on and normally includes a place of management, a branch, an office, etc.
Learn more about Avoidance of Double Taxation Agreements (DTAs) (PDF, 623 KB).
Who must submit commission information
Organisations must submit commission information to IRAS by 1 Mar each year if they:
- Pay commission to non-employee persons (including non-individuals), or
- Received a notice from IRAS
Check if a commission-paying organisation is under e-Submission of Commission Income for YA 2021 (XLSX, 178KB)
Learn about e-Submission of Commission
Register for e-Submission of Commission
Participate in the e-Submission of Commission by completing the Registration Form
Submit Commission Records
Start submitting from 3 Jan. The due date is on 1 Mar every year. Submit the records early to avoid the last minute rush.
- Authorise your staff (PDF, 1004KB)
- How to Submit
- [For Software Developers] Learn how to support submission of Commission Records via Application Programming Interface (API)
- Amend Submitted Records
FAQ
For other details on e-Submission of Commission, refer to our FAQs (PDF, 215 KB).