The format of this course is a Live Webinar. A detailed set of instructions on the Live Webinar will be sent to you closer to date. Programme Objective Withholding tax is an area, which tends to be overlooked by many companies. The responsibility of withholding tax deduction and accountability lies with the Singapore companies that are making the payments to non-residents. Hence, this course aims to provide participants with the knowledge of the types of payments that are subject to withholding tax, the administrative procedures that need to be complied with.
The format of this course is a Live Webinar. A detailed set of instructions on the Live Webinar will be sent to you closer to date.
Programme Objective Withholding tax is an area, which tends to be overlooked by many companies. The responsibility of withholding tax deduction and accountability lies with the Singapore companies that are making the payments to non-residents. Hence, this course aims to provide participants with the knowledge of the types of payments that are subject to withholding tax, the administrative procedures that need to be complied with.
What is withholding taxTypes of payments subject to withholding taxInterestRoyaltiesTechnical assistance feesRent from moveable propertyDirectors’ remunerationNon-Resident ProfessionalsNon-Resident Public EntertainersConcept of Permanent EstablishmentDeemed sources of income - sec 12Administrative procedures - sec 45, 45AWithholding tax and e-commerce transactionsRights Based Approach for Characterising Software Payments and Payments for the Use of or the Right to Use Information and Digitised GoodsWithholding Tax and Tax TreatiesWaiver of Withholding TaxDate of Payment of withholding taxPenaltiesCase StudiesLatest updates from IRAS Pre-requisitesPlease take note of the following admission requirements:Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory Mandatory for video camera to be turned on throughout the course Display your official name (as per NRIC) in Zoom, to facilitate attendance taking Training MethodologyLecture styleClosing Date for Registration1 week before programme or until full enrolment.
Pre-requisites
Please take note of the following admission requirements:
Training MethodologyLecture styleClosing Date for Registration1 week before programme or until full enrolment.
A Foundation to Intermediate level programme intended for Accounting, Finance and Tax Professionals. Personnel who are involved in handling payments, negotiating contracts for the company, and those who wish to gain knowledge in withholding tax. (Participants must have basic knowledge of Singapore tax system.)
Others = 3.50 Hours
08 Jun 2023 (9:00 AM - 12:30 PM)
For Members: $ 181.44 For Non-Members: $ 216.00
21 Sep 2023 (9:00 AM - 12:30 PM)
Past Participant
Online Classroom in or outside ofSingapore
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Do you wish to apply for SFC funding? (Singapore Citizenship Only)
05 Jun 2023 - 06 Jun 2023
05 Jun 2023 - 05 Jun 2023