Filing and Paying Withholding Tax

Most payers pay their withholding tax on time. There are penalties if tax is not paid on time.

IRAS understands that some taxpayers may occasionally make errors in their tax returns due to lack of care or awareness of their tax obligations. The IRAS Voluntary Disclosure Programme (VDP) encourages taxpayers who have made errors in their tax returns to come forward voluntarily, in a timely manner, to correct their errors. IRAS is prepared to reduce penalties for voluntary disclosures which meet the qualifying conditions.

Payers are required to file and pay the withholding tax to IRAS by the due date.  

Payers must still e-file their withholding tax even if their payment to the non-residents are exempted under the Double Tax Agreement.