Due Date for Filing and Payment to IRAS

As a payer, you are required to e-file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to the non-resident.

If you are on GIRO for withholding tax payment, the GIRO deduction date is on the 25th of the month the tax is due. However, if the GIRO deduction date falls on a weekend or public holiday, the deduction will be on the next working day.

You may refer to your acknowledgement page for payment details after you have e-filed.

Penalty for Late Payment

Penalties will be imposed if the withholding tax is paid to IRAS after the payment due date or the GIRO deduction is not successful.

Determining the Date of Payment to the Non-Resident

The date of payment is defined as the earliest of the following dates:

  1. When the payment is due and payable based on the agreement or contract, or the date of the invoice in the absence of any agreement or contract (credit terms should not be taken into consideration).
  2. When payment is credited to the account of the Non-Resident or any other account(s) designated by the Non-Resident
  3. The date of actual payment
  4. Director's Fees 

    a. Director 's Fees Approved in Arrears

    For director's fees approved in arrears, the director has already rendered the requisite services for the accounting year concerned. However, the director's fees must be disclosed to and approved by members of the company before they can be paid to him. Hence, the earliest date on which the director is entitled to the director's fees, is the date the fees are voted and approved at the company's AGM.

    b. Director 's Fees Approved in Advance

    For director's fees approved in advance, the director may not have rendered the requisite services for the accounting year concerned when the fees are approved at the company's AGM. Hence, the earliest date on which the director can be entitled to the director's fees, is as and when he renders his services.


Multiple Payments for a Single Engagement (Non-Resident Professional or Public Entertainer)

As a concession to simplify filing, if you have made multiple payments to the same non-resident professional (NRP) or non-resident public entertainer (NRPE) in respect of the same engagement within a 60-days period, you can consolidate the various payments into one e-filing submission and declare the last payment date as the date of payment to the non-resident professional or public entertainer. 


Payment to IRAS via online modes, cheque, etc.


Payment to IRAS  

via GIRO 


Date of Payment

to the


Filing and Payment

Due Date


Due Date




Technical Assistance Fees

A non-resident person issued an invoice dated 26 Feb 2019 to a payer for technical assistance fees in respect of services rendered. The invoice stated that the amount must be paid in 30 days. The payer received the invoice on 08 Mar 2019 and paid the non-resident on 18 Mar 2019.          

26 Feb 2019

(based on invoice date)

 15 Apr 2019

15 Apr 2019

25 Apr 2019

Royalty Payment

The agreement provided that royalties at 5% of sales shall accrue to the non-resident person at the end of each quarter.


In this instance, the royalty period from Apr to Jun 2019 was accrued on 30 Jun 2019 (end of quarter), and the royalty payment was only made to the non-resident on 15 Jul 2019.

30 Jun 2019

(based on date of accrual) 

15 Aug 201915 Aug 201925 Aug 2019

Director Fees

The director fee of $50,000 for period 01 Jan 2018 to 31 Dec 2018, was voted and approved in the company's Annual General Meeting (AGM) on 22 Jul 2019. However, the fee was only paid to the director on 29 Sep 2019.

22 Jul 2019

(based on AGM date)

15 Sep 201915 Sep 201925 Sep 2019

Multiple Payments to the same Non-Resident Professional (NRP) for the same Engagement

A company engaged a non-resident trainer (independent contractor) to conduct a computer course from 19 Aug 2019 to 23 Aug 2019 to the staff. The trainer was paid on the airfare on 15 Aug 2019, accommodation allowance on 05 Sep 2019 and training fees on 10 Sep 2019.


The above payments are within a 60-days period with the training fees as the last payment. As a concession, the payer can declare the multiple payments made within the past 60-days using 10 Sep 2019 as the date of payment to NRP.

10 Sep 2019

(based on last payment date for multiple payments within past 60-days)

15 Nov 201915 Nov 201925 Nov 2019

Multiple Payments to Non-Resident Public Entertainer (NRPE) in a Single Engagement 

An entertainment company paid an allowance on 02 Feb 2019 and artiste fee on 05 May 2019 to an artiste, for his engagement on 18 Feb 2019 to 24 Apr 2019.


Payer has to e-file and pay the above 2 payments individually to IRAS as the dates of payment are not within a 60-days period.

1st filing


02 Feb 2019



2nd filing

(artiste fee)

05 May 2019

1st filing


15 Apr 2019



2nd filing

(artiste fee)

15 Jul  2019

1st filing


15 Apr 2019



2nd filing

(artiste fee)

15 Jul 2019

1st filing


25 Apr 2019



2nd filing

(artiste fee)

25 Jul 2019

  • Can I consolidate and submit form IR37 twice a year if my withholding tax submission is at 0% tax rate?

    Yes, you can consolidate and file form IR37 electronically twice a year, on 15 June and 15 December of each year if you are claiming for full tax exemption (i.e. tax rate is 0%) under the Double Taxation Agreement (DTA) and Approved Royalties Incentive (ARI).


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