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Organisations that have received notices from IRAS must collect, retain and submit the identification and income information of commission agents (including non-individuals) earned from Jan to Dec in the previous year to IRAS between 2 Jan and 1 Mar each year.

To submit forDo not submit for
  • Individual commission agents
  • Non-individual commission agents
  • Overseas commission agents who carried out work or have permanent establishment* in Singapore
  • Employees
  • Overseas commission agents who have no permanent establishment* or did not conduct any work 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.

Required information

  1. Particulars of commission agents
    IndividualsNon-individuals (e.g. companies)
    • Name
    • Identification Number
      (e.g. NRIC/ FIN/ Passport number, etc.)
    • Nationality
    • Sex (Male or Female)
    • Date of Birth
    • Designation
    • Registered Name
    • Unique Entity Number (UEN)
  2. Total amount of gross income, such as commission, referral fees, training fees, retail profits, allowances, incentives etc.


Learn more about how to prepare information for your commission income submission (PDF, 114KB).

Learn more about the tax treatment of incentives provided to commission agents (PDF, 330KB).