FasTax Series: Fundamentals of Withholding Tax

Overview

Apart from the annual filing of tax returns by companies and businesses in Singapore, another important area of tax compliance for corporates is withholding tax compliance. To help you better understand and navigate the basics and fundamentals of the Singapore withholding tax regime, join us in our webinar on the Fundamentals of Withholding tax where we will cover the main concepts of Singapore withholding tax, types of common payments subject to withholding tax, the use of tax treaties to mitigate withholding tax exposure and also compliance requirements, administrative procedures and related matters.

In this webinar, participants will learn:

• Basics of Singapore withholding tax, including charging section, deemed source provisions and withholding tax rates

• Common payments subject to withholding tax

• Common exemptions from withholding tax under the Income Tax Act

• Tax treaty considerations where Singapore has a tax treaty with the country that the non-resident recipient resides in

• Date of payment for withholding tax purposes

• Filing and paying withholding tax

• Penalties for late payment/recovery actions

Speaker:

Larry Low, Executive at Deloitte Singapore Tax services

Larry is a Business tax partner at Deloitte Singapore. He has approximately 20 years of experience in tax compliance, tax consulting, and has served both local and multinational corporations. He is well versed in Singapore income tax law and practice and has extensive experience in M&A tax, including tax due diligence, acquisition structuring, pre and post-acquisition restructuring. Larry is registered as an Accredited Tax Advisor (Income Tax) with Singapore Chartered Tax Professionals.

Event Details

Date: 10 June 2026

Time: 3pm to 5pm

Venue: ZOOM                                                       

Fee: $109 (incl. GST)

*Limited seats available - secure your place today!