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
Either: