Withholding Tax - Fundamentals that Accountants Need to Know!


Date:
14 November 2019, Thursday

Time:
09.00AM - 12.30PM
Venue:
60 Cecil Street, ISCA House, Singapore 049709

Details/ Promotion:
Please click here for more details and here for the registration form.
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Contact:
Please refer to organiser’s webpage here.
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Programme Synopsis

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.

Programme Outline

  • What is withholding tax
  • Types of payments subject to withholding tax
    • Interest
    • Royalties
    • Technical assistance fees
    • Rent from moveable property
    • Directors’ remuneration
    • Non-Resident Professionals
    • Non-Resident Public Entertainers
  • Concept of Permanent Establishment
  • Deemed sources of income - sec 12
  • Administrative procedures - sec 45, 45A
  • Withholding tax and e-commerce transactions
  • Rights Based Approach for Characterising Software Payments and Payments for the Use of or the Right to Use Information and Digitised Goods
  • Withholding Tax and Double Tax Agreements
  • Waiver of withholding tax
  • Date of Payment of withholding tax
  • Penalties
  • Case Studies
  • Latest updates from IRAS

About the Presenter(s)/ Trainer(s)


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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