When a person makes payment(s) of a specified nature (e.g. royalty, interest, technical service fees, etc.) to a non-resident company or individual, he/she is required to withhold a percentage of that payment and pay the amount to IRAS.
To find out more on withholding tax for non-resident indivduals and companies, please refer to IRAS’ website.
https://www.iras.gov.sg/irashome/Other-Taxes/Withholding-tax/Learning-the-basics/Beginner-s-Guide-to-Withholding-Tax/
