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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 2022 (XLSX, 187.36 KB)

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.

FAQ

For other details on e-Submission of Commission, refer to our FAQs (PDF, 215 KB).