Withholding tax applies when a Singapore company or individual makes certain payments — such as for services rendered, royalties, or interest — to a non-resident company or individual who derives income from a Singapore source. Pointer Services identifies when withholding tax applies, calculates the correct amount, and handles filing and payment to IRAS on your behalf.
Key Facts You Should Know
Applies to Singapore-sourced payments made to non-residents for services, royalties or interest
Filing and payment is generally due by the 15th of the second month after payment
How It Works
Step 1: Payment Details Reviewed
You share details of the payment made to the overseas party.
Step 2: Applicability Assessed
We confirm whether withholding tax applies and at what rate.
Step 3: Tax Calculated & Filed
Accurate calculation and filing with IRAS.
Step 4: Confirmation Provided
You receive confirmation once filed and paid.
What's Included
Applicability Assessment
Checking which of your payments trigger a withholding tax obligation.
Calculation & Filing
Accurate calculation and timely filing of the withholding tax return with IRAS.
Payment Coordination
Support coordinating payment within the statutory deadline.
Why It Matters
Avoid penalties for late or missed withholding tax filings
Confidence that the correct rate has been applied
One less cross-border compliance item for you to track