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

 

If you 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 day period, you can consolidate the various payments into one e-filing and payment to IRAS. The consolidated amount should be paid to IRAS by the 15th of the second month following the last date of payment. 

Payments made to same non-resident professional/ non-resident public entertainer in respect of the same engagement on

01 Mar 2017, 15 Mar 2017, 15 Apr 2017, 15 May 2017
You can consolidate the following payments and e-file

 Either:

  • Consolidate the payments on 1 Mar 2017, 15 Mar 2017 and 15 Apr 2017, e-file and pay withholding tax to IRAS by 15 Jun 2017
  • e-File and pay withholding tax to IRAS for the payment on 15 May 2017 separately by 15 Jul 2017

    OR
  • Consolidate the payments on 1 Mar 2017 and 15 Mar 2017, e-file and pay withholding tax to IRAS by 15 May 2017
  • Consolidate the payments on 15 Apr 2017 and 15 May 2017, e-file and pay withholding tax to IRAS by 15 Jul 2017

 

 

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