Singapore withholding tax – reimbursement on accommodation, meals and transportation expenses


On 29 May 2014, IRAS has updated the content of withholding tax’s FAQ (For payments made to non-resident companies).

IRAS takes the position that reimbursement of accommodation, meals and transportation expenses to a non-resident company is subject to withholding unless the Singapore payer can obtain a detailed breakdown of the expenses showing that such expenses were reimbursed at the actual costs without any profit element (or mark-up).

IRAS further clarifies that the payer does not need to submit the breakdown or any documents to IRAS but has to retain them and submit to IRAS upon request.

If you have any questions regarding the above, please contact us at support@whm-consulting.com.

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