{"id":3795,"date":"2022-04-22T01:49:30","date_gmt":"2022-04-22T01:49:30","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/?p=3795"},"modified":"2022-08-25T08:43:13","modified_gmt":"2022-08-25T08:43:13","slug":"singapore-withholding-tax","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/singapore-withholding-tax\/","title":{"rendered":"Singapore Withholding Tax"},"content":{"rendered":"<p><span style=\"color: #000000;\"><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Need to know:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">What is withholding tax?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">What is Singapore-sourced or deemed Singapore-sourced Income?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">What are non-resident and permanent establishments?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Types of specific payments to non-resident (type of income)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Does the payee need to know the payer&#8217;s residency before payment is made?<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Finalisation of non-resident\u2019s tax liability<\/span><\/li>\n<li><span style=\"font-weight: 400;\">General exemption or withholding tax reductions or waivers<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Certificate of Residence<\/span><\/li>\n<\/ul>\n<p>In this article we focus on corporations.<\/p>\n<p><span style=\"font-weight: 400;\">What is Withholding tax?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In a nutshell, deductions on <\/span><b>CERTAIN gross payments<\/b><span style=\"font-weight: 400;\"> (detailed below) made <\/span><span style=\"font-weight: 400;\">by Singapore residents<\/span><span style=\"font-weight: 400;\"> or <\/span><b>permanent establishments (payer)<\/b><span style=\"font-weight: 400;\"> to <\/span><b>non-resident companies or individuals<\/b><span style=\"font-weight: 400;\"> (payee) must be withheld and paid to the Inland Revenue Authority of Singapore (IRAS).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This deduction\u00a0 is known as withholding tax, a tax collection mechanism to facilitate the collection of taxable from non-resident on <\/span><b>specified categories<\/b><span style=\"font-weight: 400;\"> Singapore sourced or deemed Singapore sourced Income.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3796 \" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS.jpg\" alt=\"\" width=\"931\" height=\"622\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS.jpg 950w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS-300x200.jpg 300w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS-768x513.jpg 768w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS-370x247.jpg 370w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/scmohan.com.sg\/wp-content\/uploads\/2022\/04\/SC-Mohan-Paid-To-IRAS-760x507.jpg 760w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">Payment between Singapore tax resident companies<\/span><\/i><\/p>\n<p><b>No<\/b><span style=\"font-weight: 400;\"> withholding tax applicable for payments made <\/span><b>between<\/b><span style=\"font-weight: 400;\"> Singapore tax resident companies.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Payment by non-resident companies to Singapore tax resident companies<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">In a case where a non-resident company (A) pays a Singapore resident company (B) for B&#8217;s business in Singapore, the income is a\u00a0 Singapore sourced income and is liable for tax in Singapore. Withholding tax is not applicable in this situation..<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Payment by Singapore tax resident companies to non-resident companies\u00a0<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Example, a Singapore resident company (B) obtains a loan from a non-resident company (A) and B pays A interest on the loan, the interest payment is <\/span><b>deemed Singapore sourced<\/b><span style=\"font-weight: 400;\"> and <\/span><b>falls<\/b><span style=\"font-weight: 400;\"> under the <\/span><b>specific categories of payments liable to withholding tax<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B is required to withhold a prescribed percentage of A&#8217;s interest payment and pay\u00a0 to IRAS within the stipulated deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What is Singapore-sources or deemed Singapore-sourced Income?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In Singapore, certain income is deemed sourced in Singapore and thus subject to withholding tax under Section 12 of the Singapore Income Tax Act (&#8216;Act&#8217;). The purpose of this section is to enable a tax liability to be attached for a payment to a non-resident company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Singapore withholding tax is only applicable to non-resident companies or individuals for:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Income derived from a Singapore source;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Services provided or work done in Singapore; and<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Specific types of payments\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">What are non-resident and permanent establishments (PE)?<\/span><\/p>\n<p><b>Non-resident company<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In Singapore, the tax residence of a corporation is determined by the place where the\u00a0 management and control of its business is exercised\u00a0 in making of decisions on strategic matters such as those relating to company policies and strategies.\u00a0 This is taken generally to mean the place where the directors meet\u00a0 or where <\/span><i><span style=\"font-weight: 400;\">de facto<\/span><\/i><span style=\"font-weight: 400;\"> control is exercised, e.g. where the CEO and CFO resides.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A company is considered a <\/span><b>non-resident<\/b><span style=\"font-weight: 400;\"> of Singapore when the control and management of the company is not exercised is Singapore.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Does place of incorporation determine its tax residency?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No, place of incorporation is <\/span><b>not necessarily indicative<\/b><span style=\"font-weight: 400;\"> of the tax residence status of a company\u00a0<\/span><\/p>\n<p><b>Permanent establishments (PE)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Singapore&#8217;s double taxation agreement (DTA) defines PE largely based on the OECD Model Tax Convention.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The term &#8220;permanent establishment&#8221; includes, but is not limited to, a place of management, a branch or office, a factory, a workshop, a work shop, a building or work site, a construction, installation, or assembly project, a place of extraction of natural resources, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Generally, a PE is not relevant, except for treaty purposes, as Singapore taxes based on source of income rather than the presence of a PE.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">PE is defined broader in Singapore tax law than in most DTAs; however, as discussed above, this is largely irrelevant where treaties\u00a0 take precedence.<\/span><\/p>\n<p><b>Types of specific payments to non-residents<\/b><b>\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Section 12 of the Income Tax Act includes the following specific categories of payments (sourced or deemed to be sourced in Singapore) that are subject to withholding tax when paid to non-resident companies. Example:<\/span><\/p>\n<table style=\"margin-bottom: 30px;\">\n<tbody>\n<tr>\n<td style=\"vertical-align: top;\">\n<ul>\n<li><span style=\"font-weight: 400;\">Interest, commissions or fees in connection with any loan or indebtedness<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Royalties or other payments for the use of or the right to use any movable property<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent or other payments for the use of any movable property<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Payment of management \/ Directors fees<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distributions from a real estate investment trust (REIT)<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li><span style=\"font-weight: 400;\">Payments for the purchase of real property from a non-resident property trader<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top;\">\n<ul>\n<li><span style=\"font-weight: 400;\">Payments for the use of or the right to use scientific, technical, industrial or commercial knowledge or information or for the rendering of assistance or service in connection with the application or use of such knowledge or information<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li><span style=\"font-weight: 400;\">Payments made from structured products (other than payments which qualify for tax exemption under Section 13(1)(zj) of the Income Tax Act 1947)<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">For comprehensive categories of payments and withholding tax rates refer to IRAS websites\u00a0<\/span><\/i><\/p>\n<p><b>Does the payee need to know the payer&#8217;s residency before payment is made?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Singapore residents must determine whether recipients reside in Singapore prior to making payments. If the payee believes a payment is payable to a non-resident of Singapore, the payee must withhold and account for the withholding tax within the IRAS stipulated time.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is the <\/span><b>payee&#8217;s responsibility<\/b> <b>to determine<\/b><span style=\"font-weight: 400;\"> if payments are made to residents or non-residents.<\/span><\/p>\n<p><b>Finalisation of non-resident\u2019s tax liability<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The law has divided withholding taxes in to two major categories namely:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Final withholding taxes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non final withholding taxes<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Final tax rate is the reduced rate of say 10 to 15 percent and it applies on the gross payment. The following conditions need to be met\u00a0 for a reduced rate to apply;<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment is not derived from any trade, business, profession or vocation carried on in Singapore by the non-resident company; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payment is not effectively connected with any PE of the non-resident company in Singapore.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Under the <\/span><b>final tax<\/b><span style=\"font-weight: 400;\"> regime, the non-resident company does not file corporate tax return to IRAS and thus the non-resident company cannot claim tax deductions on business expenses on the Income derived.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The prevailing corporate tax rate (17%) will apply if the above mentioned are <\/span><b>NOT<\/b><span style=\"font-weight: 400;\"> satisfied<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under the <\/span><b>non-final tax<\/b><span style=\"font-weight: 400;\"> rate regime, the non-resident recipient can submit certified accounts and tax computation with IRAS to claim deduction for expenses wholly and exclusively incurred in the production of the relevant income and to claim a refund of any tax overpaid. In this case the non-resident company will be subject to a withholding tax rate of 17% (prevailing corporate tax rate) which is the non-final tax rate.\u00a0 Lower withholding tax may apply as specified in the DTA<\/span><\/p>\n<p><b>General exemption or withholding tax reductions or waivers<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Certain income and payments may be exempted from tax or be subjected to a reduced rate of withholding tax as provided for under the Income tax act, under Singapore\u2019s tax treaties and economic Expansion Incentives Act.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lower rates may apply if the non-resident person is a tax resident of a country or territory which has a tax treaty with Singapore. Singapore has signed Avoidance of Double Taxation Agreements (DTAs) with many major jurisdictions including Australia, China, France, Germany, Japan and UK\u00a0 that <\/span><b>reduce o<\/b><span style=\"font-weight: 400;\">r <\/span><b>waive withholding taxes<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Certificate of Residence<\/b><\/p>\n<p><span style=\"font-weight: 400;\">It is necessary for the payer to obtain a Certificate of Residence (COR) from the payee certifying that the payee is a resident of the DTA country\u00a0 for the applicable year and submit it to IRAS in order to be eligible for the reduced \/ waived withholding tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you any queries with regards to withholding tax and related payments we will be happy to assist.<\/span><\/p>\n<table style=\"margin-bottom: 30px;\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">It is not intended to exhaustively address all the possible tax issues that may arise. Instead, this information is intended to provide a better general understanding of taxpayers&#8217; tax obligations. Despite our best efforts, this information is not legal or practice-specific and you should seek professional advice.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Withholding Tax On Certain Payments To Non-Residents<\/p>\n","protected":false},"author":7,"featured_media":3798,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[2],"tags":[12],"class_list":["post-3795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insight","tag-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Singapore Withholding Tax - S C Mohan PAC<\/title>\n<meta name=\"robots\" content=\"index, follow, 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