Withholding Tax - 40th Run

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22 April 2021, Thursday

09.00AM - 05.00PM
Carlton Hotel, 76 Bras Basah Road, S(189558)

Details/ Promotion:
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Programme Synopsis

Withholding tax, a tax on payments made to non-residents including employees, business partners and overseas agents, is an area often overlooked by businesses. Gain an understanding of withholding tax and how it affects your business in the introductory Withholding Tax workshop that will shed light on the types of payments that are subject to withholding tax as well as the compliance requirements.

Programme Outline

  • What is withholding tax
  • Types of payment subject to withholding tax:
  1. Interest
  2. Royalties
  3. Technical assistance fees
  4. Rent from movable property
  5. Directors' remuneration
  6. Non-resident professionals
  7. Non-resident public entertainers 
  • Concept of permanent establishment
  • Certificate of residence
  • Deemed sources of income - section 12
  • Administrative procedures - sections 45, 45A
  • Withholding tax & e-commerce transactions
  • Rights-based approach for characterising software payments & payments for the use of/or the right to use information and digitised goods
  • Withholding tax and double taxation agreements
  • Waiver of withholding tax
  • Date of payment of withholding tax
  • Using tax calculators on withholding tax
  • Penalties for non-compliance
  • Case studies
  • Latest updates from IRAS

About the Presenter(s)/ Trainer(s)

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Ms A. Geetha
CA (Singapore) with Certificate for Practice, MBA (Investment and Finance)

Geetha is the founder partner of a Certified Public Accounting Firm. She has more than 20 years of experience in handling Singapore Tax issues and cross border tax issues.

She regularly trains and updates practising and non-practising CAs and the general public in related field on Singapore Income Tax. She has also lectured on the Singapore Income Tax and Planning for ACCA students and students aspiring to be Chartered Financial Planners (CFP).

She has authored revision kits for tax students and also acted as an appointed examiner for an Advanced Tax Paper.


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