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Withholding tax, a tax on payments made to non-residents including e=
mployees, business partners and overseas agents, is an area often over=
looked by businesses. Gain an understanding of withholding tax and how=
it affects your business in the introductory Withholding Tax&nbs=
p;seminar by Takx Solutions that will shed light on the types of payme=
nts that are subject to withholding tax as well as the compliance requ=
irements.
Trainer: Wong Kok Siong (view profile)
Key Topics Cover=
ed:
Overview of withholding tax system
Who are non-resi=
dent companies and individuals (with Covid-19 updates)
Transacti=
ons that are subject to withholding tax:
Applicable sections in Sing=
apore Income Tax Act - treatments of payments of interest, royalties, ser=
vice fees, etc
Payment to non-resident professionals
Rights-based ap=
proach for characterising software payments and payments for the use o=
f or the right to use information and digitised goods
=20
Exemptions =
and remissions
Withholding tax rate
Singapore Income Tax =
Act
Application of tax treaties
Concept of Permanent Establ=
ishment (PE)
Types of PE
PE and its implications to withholding tax
Va=
rious articles in a tax treaty (e.g. business profits, royalties and inte=
rest articles, etc)
Claiming exemptions or reduced rates under the tax t=
reaties
Certificates of residence
Withholding tax compliance and =
administration
Timing of withholding and payment to IRAS
Calculat=
ion
Who bears the withholding tax
When payment is in foreign currency
=
Deductibility of withholding tax on interest borne by companies on behalf=
of non-residents
Withholding tax forms
Penalties for non-compliance
V=
oluntary disclosure
Tax clauses in agreements - tax gross up and tax ind=
emnity clause
Foreign tax credit / Pooling
Case studies
=
Latest updates from IRAS
Who should attend: GMs, Fina=
nce Directors/Managers, Accountants, Business Owners or anyone in the =
organisation bestowed with the preparer or oversight role of filing fo=
r withholding tax on payments to non-Singapore tax residents.
D=
ate : Friday, 5 May 2023
Venue : Carlton Hotel, 76 Bras Basah Road=
Time : 9:00am to 5:00pm (Registration starts at 8:45am)
Fe=
e : $398 per participant (inclusive of Course Materials, Writing Statione=
ry, Buffet Lunch and Refreshments)
1) SDF Funding =
$14 per participant is available for company-sponsored participants who =
are Singaporeans/PRs For more information, please visit =
;www.ssg.gov.sg/programmes-and-initiatives/funding/funding-for-employer-b=
ased-training.html
2) SkillsFuture Credit
=
You may utilise your SkillsFuture Credit to fund the course fee =
of this workshop. It must be an individual-initiated attendance and no=
t under company training arrangement. For more infor=
mation, please visit www.myskillsfuture.gov.sg/content/portal/en/car=
eer-resources/career-resources/education-career-personal-development/Skil=
lsFuture_Credit.html=20
To enrol for the workshop, please regi=
ster online so that we may reserve a seat for you. Once we h=
ave received your registration details, we will send you a confirmatio=
n email along with an invoice to facilitate your payment.
=
Since =
2007, TAKX Solutions has trained more than =
15,000 participants from over 6,000 =
organisations with our range of GST, tax, fina=
nce, risk management and international trade =
documentation workshops. In the comi=
ng weeks, Takx Solutions will be conducting th=
e following workshops:
Taxation
=
=
=
=
=
=
=
=
=
=
=
=
Prepari=
ng for GST Rate Change webinar on 18 Apr (Tue)
Preparing for GST Rate Ch=
ange workshop (classroom-based) on 26 Apr (Wed)
Mastering the Basic &=
; Intermediate Concepts of GST on 18 May (Thu)
Introduction to Transfer =
Pricing on 24 May (Wed)
GST: Zero-Rating for International Services &=
; Exports on 15 Jun (Thu)
Fundamentals of Corporate Tax on 21 Jul (Fri)
=
Finance / Accounting =20
A Practical Guide to 2023 FRS Upda=
tes on 5 May (Fri)
Effective Credit Control & Debt Recovery on 25 Ma=
y (Thu)
Introduction to Data Analytics for Accountants with Power BI on =
25 May (Thu)
Business Writing to Collect Debts on 21 Jun (Wed)
Introduc=
tion to Consolidated Accounts on 28 Jul (Fri)
Introduction to Process Au=
tomation for Accountants with Power Query on 29 Aug (Tue)
Accounting for=
Deferred Tax on 29 Sep (Fri)
International Trade Documentation
How=
to Handle Export LCs & BLs: Understanding the ISBP 745 & Clarifi=
cations to UCP 600 on 28 Apr (Fri)
The Basics of Import/Export & Int=
ernational Trade on 24 May (Wed)
Understanding the Essentials of Letters=
of Credit on 26 May (Fri)
Understanding Incoterms 2020 on 23 Jun (Fri)
=
Understanding Pitfalls in LC Transactions on 11 Jul (Tue)
Finance f=
or Non-Finance
Understanding Financial Statements for Non-Finance Pers=
onnel on 10 May (Wed)
Effective Cash Flow Management, Budgeting & An=
alysis on 14 Jun (Wed)
To find out more abou=
t these workshops and to download the registration forms, please visit&nb=
sp;www.takx.com.sg
=
=
=
=
=
=
=
=
=
=
=
=
In the mean time, if you have any enquiries=
, I'll be glad to answer them on tel: 6293 9068.
Looking forward to your=
participation in our workshop!
Jay Goh TAKX Solu=
tions Pte LtdTel: 6293 9068We've moved! We're now located at: 960 Du=
nearn Road #06-25Singapore 589486WEBSITE: http://www.takx.com.sg&nbs=
p;
Note: To unsubscribe from this mailing list, please reply t=
o this message and indicate UNSUBSCRIBE in the subject header.
=
=20
--=_BybeK7l131uhSWAxWWoCmllqr4ooueNoiEeD-eQOOX6Pu7Zx
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable
<div lang=3D"x-western">
<p><span style=3D"font-size: small;">Withholdin=
g tax, a tax on payments made to non-residents including employees, bu=
siness partners and overseas agents, is an area often overlooked by bu=
sinesses. Gain an understanding of withholding tax and how it affects =
your business in the introductory <strong>Withholding Tax </=
strong>seminar by Takx Solutions that will shed light on the types of =
payments that are subject to withholding tax as well as the compliance=
requirements.<strong> </strong></span></p>
<p><strong><a href=3D"h=
ttps://www.takx.com.sg/trainers/wong-kok-siong/"><span style=3D"font-size=
: small;"><span style=3D"font-size: small;">Trainer: Wong Kok Siong (view=
profile)</span></span></a></strong></p>
<p><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;"><strong>Key Topics Covered:</stro=
ng> </span></span></p>
<ul>
<li><strong><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Overview of withholding tax sys=
tem</span></span></strong></li>
</ul>
</div>
<div lang=3D"x-western">
=
<ul>
<li><strong><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Who are non-resident companies and individuals (with Covid-=
19 updates)</span></span></strong></li>
</ul>
</div>
<div lang=3D"x-we=
stern">
<ul>
<li><strong><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Transactions that are subject to withholding tax:</sp=
an></span></strong></li>
</ul>
<ol>
<li><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Applicable sections in Singapore In=
come Tax Act - treatments of payments of interest, royalties, service fee=
s, etc</span></span></li>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Payment to non-resident professionals</span></s=
pan></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">Rights-based approach for characterising software payments a=
nd payments for the use of or the right to use information and digitis=
ed goods</span></span></li>
</ol>=20
<ul>
<li><strong><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Exemptions and remiss=
ions</span></span></strong></li>
</ul>
</div>
<div lang=3D"x-western">=
<ul>
<li><strong><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Withholding tax rate</span></span></strong></li>
</ul>
<=
/div>
<ol>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Singapore Income Tax Act</span></span></li>
</ol>
<div lang=
=3D"x-western">
<ul>
<li><strong><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;">Application of tax treaties</span></span></=
strong></li>
</ul>
</div>
<ol>
<li><span style=3D"font-size: small;">=
<span style=3D"font-size: small;">Concept of Permanent Establishment (PE)=
</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Types of PE</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">PE and its implication=
s to withholding tax</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Various articles in a tax treaty =
(e.g. business profits, royalties and interest articles, etc)</span></spa=
n></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">Claiming exemptions or reduced rates under the tax treaties</span=
></span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Certificates of residence</span></span></li>
</ol>
<div l=
ang=3D"x-western">
<ul>
<li><strong><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Withholding tax compliance and administr=
ation</span></span></strong></li>
</ul>
</div>
<ol>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Timing of withholdi=
ng and payment to IRAS</span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Calculation</span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Who bears the withholding tax</span></span></li>
<li><span style=3D"font=
-size: small;"><span style=3D"font-size: small;">When payment is in forei=
gn currency</span></span></li>
<li><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Deductibility of withholding tax on intere=
st borne by companies on behalf of non-residents</span></span></li>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">Withh=
olding tax forms</span></span></li>
<li><span style=3D"font-size: small;=
"><span style=3D"font-size: small;">Penalties for non-compliance</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Voluntary disclosure</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Tax clauses in agreeme=
nts - tax gross up and tax indemnity clause</span></span></li>
</ol>
<d=
iv lang=3D"x-western">
<ul>
<li><strong><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">Foreign tax credit / Pooling</span><=
/span></strong></li>
</ul>
</div>
<div lang=3D"x-western">
<ul>
<li>=
<strong><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Case studies</span></span></strong></li>
</ul>
</div>
<div lang=3D"=
x-western">
<ul>
<li><strong><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Latest updates from IRAS </span></span></s=
trong></li>
</ul>
<p><span style=3D"font-size: small;"><span style=3D"f=
ont-size: small;"><strong>Who should attend: GMs, Finance Directors/Ma=
nagers, Accountants, Business Owners or anyone in the organisation bes=
towed with the preparer or oversight role of filing for withholding ta=
x on payments to non-Singapore tax residents.</strong> </span></s=
pan></p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: =
small;"><strong>Date : Friday, 5 May 2023</strong> </span></span></p=
>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
><strong>Venue : Carlton Hotel, 76 Bras Basah Road</strong> </span><=
/span></p>
<p><span style=3D"font-size: small;"><span style=3D"font-size=
: small;"><strong>Time : 9:00am to 5:00pm (Registration starts at 8:45am)=
</strong> </span></span></p>
<p><strong><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;">Fee : $398 per participant (incl=
usive of Course Materials, Writing Stationery, Buffet Lunch and Refreshme=
nts)</span></span></strong></p>
<p><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">1) <strong>SDF Funding</strong><br />=
$14 per participant is available for company-sponsored=
participants who are Singaporeans/PRs<br /> For more inform=
ation, please visit <a href=3D"https://www.ssg.gov.sg/programmes-and=
-initiatives/funding/funding-for-employer-based-training.html">www.ssg.go=
v.sg/programmes-and-initiatives/funding/funding-for-employer-based-traini=
ng.html</a> </span></span></p>
<p><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">2) <strong>SkillsFuture Credit</s=
trong> </span></span></p>
<span style=3D"font-size: small;"> &=
nbsp; You may utilise your SkillsFuture Credit to fund the course=
fee of this workshop. It must be an individual-initiated attendance a=
nd not under company training arrangement.<br /> For=
more information, please visit <strong><a href=3D"https://www.myski=
llsfuture.gov.sg/content/portal/en/career-resources/career-resources/educ=
ation-career-personal-development/SkillsFuture_Credit.html">www.myskillsf=
uture.gov.sg/content/portal/en/career-resources/career-resources/educatio=
n-career-personal-development/SkillsFuture_Credit.html</a></strong> </spa=
n>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">To enrol for the workshop, <strong>please </strong><strong><a=
href=3D"https://www.takx.com.sg/components/workshops/withholding-tax.htm=
l" target=3D"_blank">register online</a> </strong>so that we=
may reserve a seat for you. Once we have received your registration d=
etails, we will send you a confirmation email along with an invoice to=
facilitate your payment.</span></span></p>
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
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>
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=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"><span =
style=3D"font-size: small;"><span style=3D"font-size: small;">Since =
2007, TAKX Solutions has trained mo=
re than 15,000 participants from over =
6,000 organisations with our range of GST,=
tax, finance, risk management and intern=
ational trade documentation workshops. In th=
e coming weeks, Takx Solutions will be =
conducting the following workshops: </span><=
/span></div>
<div lang=3D"x-western"><span style=3D"font-size: small;"><=
span style=3D"font-size: small;"> </span></span></div>
<div lang=3D=
"x-western"><strong><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Taxation </span></span></strong></div>
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
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ern">
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<div lang=3D"x-western">
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<div lang=3D"x-western">
<div lang=3D"x-western">
<ul>
<li><span=
style=3D"font-size: small;"><span style=3D"font-size: small;">Preparing =
for GST Rate Change webinar on 18 Apr (Tue)</span></span></li>
<li><span=
style=3D"font-size: small;"><span style=3D"font-size: small;">Preparing =
for GST Rate Change workshop (classroom-based) on 26 Apr (Wed)</span></sp=
an></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
small;">Mastering the Basic & Intermediate Concepts of GST on 18 May=
(Thu)</span></span></li>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Introduction to Transfer Pricing on 24 May (Wed=
)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">GST: Zero-Rating for International Services & Exp=
orts on 15 Jun (Thu)</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Fundamentals of Corporate Tax on =
21 Jul (Fri)</span></span></li>
</ul>
</div>
<div lang=3D"x-western"><=
span style=3D"font-size: small;"><strong>Finance / Accounting </stro=
ng><br /> </span>=20
<ul>
<li><span style=3D"font-size: small;">A Pract=
ical Guide to 2023 FRS Updates on 5 May (Fri)</span></li>
<li><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">Effective Credi=
t Control & Debt Recovery on 25 May (Thu)</span></span></li>
<li><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;">Introduc=
tion to Data Analytics for Accountants with Power BI on 25 May (Thu)</spa=
n></span></li>
<li><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Business Writing to Collect Debts on 21 Jun (Wed)</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Introduction to Consolidated Accounts on 28 Jul (Fri)</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Introduction to Process Automation for Accountants with Power =
Query on 29 Aug (Tue)</span></span></li>
<li><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;">Accounting for Deferred Tax on 2=
9 Sep (Fri)</span></span></li>
</ul>
<p><strong><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">International Trade Document=
ation</span></span></strong></p>
<ul>
<li><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">How to Handle Export LCs & BLs=
: Understanding the ISBP 745 & Clarifications to UCP 600 on 28 Apr (F=
ri)</span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">The Basics of Import/Export & International Tr=
ade on 24 May (Wed)</span></span></li>
<li><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">Understanding the Essentials of Le=
tters of Credit on 26 May (Fri)</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Understanding Incoterm=
s 2020 on 23 Jun (Fri)</span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Understanding Pitfalls in LC Tr=
ansactions on 11 Jul (Tue)</span></span></li>
</ul>
</div>
<p><strong>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">Finan=
ce for Non-Finance</span></span></strong></p>
<ul>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Understanding Financi=
al Statements for Non-Finance Personnel on 10 May (Wed)</span></span></li=
>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">Effective Cash Flow Management, Budgeting & Analysis on 14 Jun (Wed=
)</span></span></li>
</ul>
</div>
<div lang=3D"x-western">
<div lang=3D=
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<div lang=3D"x-western">
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<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern"><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
>To find out more about these workshops and to download the registration =
forms, please visit <a href=3D"http://www.takx.com.sg/" target=3D"_b=
lank">www.takx.com.sg</a></span></span></div>
</div>
</div>
</div>
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<p><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">In the mean time, if you have any enquiries, I'll be glad to =
answer them on tel: 6293 9068.</span></span></p>
<p><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">Looking forward to your p=
articipation in our workshop! </span></span></p>
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western"><address>
<div lang=3D"x-western">
<div=
lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=
<div lang=3D"x-western"><address><span style=3D"font-size: small;"><span=
style=3D"font-size: small;">Jay Goh</span></span></address><address><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;"> </s=
pan></span></address><address><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;">TAKX Solutions Pte Ltd</span></span></address><a=
ddress><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">Tel: 6293 9068</span></span></address><address><strong><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">We've moved! We're no=
w located at: </span></span></strong></address><address><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">960 Dunearn Road #0=
6-25</span></span></address><address><span style=3D"font-size: small;"><s=
pan style=3D"font-size: small;">Singapore 589486</span></span></address><=
address><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">WEBSITE: <a href=3D"http://www.takx.com.sg/" target=3D"_blank">ht=
tp://www.takx.com.sg</a></span></span></address><address><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;"><a href=3D"http://www=
=2Etakx.com.sg/" target=3D"_blank"></a> </span></span></address></di=
v>
</div>
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<div lang=3D"x-western">
<p><strong>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">Note:=
To unsubscribe from this mailing list, please reply to this message and =
indicate UNSUBSCRIBE in the subject header.</span></span></strong></p>
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