Organisations participating in the e-Submission of Commission are required to submit the commission income information to IRAS electronically for:
- Commission earners (individuals and non-individuals)
- Overseas agents who carried out work or has permanent establishment* in Singapore
*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.
IRAS will pre-fill commission earners’ tax returns with the submitted information.
Overseas agent may suffer double taxation when the same income is being taxed twice - once in Singapore where the income arises and another time in the overseas tax jurisdiction where the income is received. However, if the overseas agent is a tax resident of a foreign jurisdiction that has concluded a Double Taxation Agreement (DTA) with Singapore, he/she may be protected from being taxed twice on the same income in Singapore, depending on the provisions of the DTA. You may refer to the IRAS e-Tax Guide on Avoidance of Double Taxation Agreements (DTAs) (PDF, 258 KB) to learn more about the DTA.
Who must submit commission income information
Organisations must submit commission income information to IRAS by 1 Mar each year if they:
- Pay commission to self-employed 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 2023 (XLSX, 194KB)
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 income records
Start submitting from 2 Jan. The due date is 1 Mar every year. Submit the records early to avoid last minute rush.
For more information on submission and amendment of commission income records, please refer to:
FAQ
For other details on e-Submission of Commission, refer to our FAQs (PDF, 215KB).