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IRAS CIRCULARCLARIFICATION ON
DATE OF PAYMENT OF INCOME FOR
THE PURPOSES OF WITHHOLDING TAX
UNDER SECTION 45
OF THE SINGAPORE INCOME TAX ACT
AND
CHANGES TO THE WITHHOLDING TAX REGIME
WHICH TAKES EFFECT
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01
To fill out the date of payment, follow these steps:
02
Write the day of the month in numeric format (e.g., 01 for the 1st, 15 for the 15th).
03
Write the month in numeric format (e.g., 01 for January, 12 for December).
04
Write the year in numeric format (e.g., 2021).
05
Separate the day, month, and year with the appropriate delimiter (e.g., hyphen (-), slash (/)).
06
The final format should be: day-month-year (e.g., 01-01-2021).
Who needs date of payment of?
01
Date of payment is needed by individuals or businesses involved in financial transactions such as payment processing, invoicing, accounting, tax reporting, and budgeting. It is also important for legal purposes to track payment history and ensure timely payments.
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What is date of payment of?
Date of payment of refers to the specific date when a payment is made.
Who is required to file date of payment of?
Any individual or entity making a payment is required to report the date of payment.
How to fill out date of payment of?
The date of payment should be filled out by entering the exact date when the payment was made.
What is the purpose of date of payment of?
The purpose of date of payment is to accurately record when a payment was made for accounting and reporting purposes.
What information must be reported on date of payment of?
The information that must be reported on date of payment includes the specific date the payment was made and any relevant details relating to the transaction.
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