The payer must e-file and pay the WHT to IRAS by the 15th of the second month following the date of payment to the non-resident individual or company.

In Singapore, a company’s tax residency depends on where its control and management are exercised. This typically refers to where key strategic decisions are made, usually at board meetings. If these decisions take place in Singapore, the company is considered a Singapore tax resident; if not, it is treated as a non-resident company.

***Please note that the place of incorporation of a company is not necessarily the same as its place of tax residence

In the calender, a foreign prefessional that resides in Singapore for less than 183 days would be considered as a non Singaporean resident. Non Singaporean resident professionals would be considered an individual who is engaged in any occupation of an independent nature under a contract for services (i.e. other than as an employee)

For tax purposes, a director is a member of the board of directors of a company. If the director resides in Singapore within less than 183 days would be considered a non Singaporean director

Public entertainment artists including performance, radio or television artist and sports player who resides in Singapore for less than 183 would be considered an non Singaporean public entertainment figure.