The non-resident professional's income attributable to services rendered in Singapore is subject to withholding tax at:
a) 15% of the gross income/fees payable to the non-resident professional; OR
b) the non-resident rate of 22% (20% for period of engagement prior to 1 Jan 2016) if the non-resident professional has elected to be taxed on net income.
The payer must:
The non-resident individual does not need to file any tax return as the payer has withheld tax at source and filed Form IR37C.
If the non-resident professional has received a tax return/tax bill and is only in receipt of income as a non-resident professional, please contact us to review the tax return/tax bill sent and forward Confirmation of Payment (CP) letter on the tax remitted. See FAQ #3.
Yes. You are liable to pay Singapore tax for the professional services rendered in Singapore. It does not matter where you are paid.
You will be taxed on the income derived from Singapore unless it is exempted from tax.
As your physical stay in Singapore is less than 183 days, you will be treated as a non-resident for tax purposes. If this is the only fee you have received for the year, you do not need to file the tax return if your payer has deducted 15% withholding tax.
If you have received a tax return /tax bill, please forward the Confirmation of Payment (CP) letter for our review.
Under the 15% withholding tax treatment, the cost of accommodation (regardless of number of days) and airfare are subject to withholding tax at 15%. The payer must remit tax with a Form IR37C.
Under the option to be taxed at 22% (20% for period of engagement prior to 1 Jan 2016) of net income, the cost of accommodation (< 60 days per calendar year) and airfare are not taxable as a concession. The payer must still file a Form IR37C to elect for the option though withholding tax is not applicable.
Yes, as you are exercising a profession through your attendance in the seminar.
You are liable to Singapore income tax on the per diem, airfare and hotel accommodation provided to you.
If your stay in Singapore is 60 days or less in a calendar year, you may elect to be taxed at 22% of net income .
Under this option, the airfare and accommodation provided are not taxable as a concession. The payer only needs to withhold tax at 22% on the amount of per diem paid.
No, you will not be taxed on the income attributable to services rendered wholly outside Singapore even though your income may be paid by a company in Singapore. Your payer does not need to withhold tax on the fee paid.