A non-resident service fee review needs the supplier’s identity, the actual service and where the work was performed. A foreign address on an invoice is not enough to determine Singapore withholding tax treatment. Give the tax reviewer the contract and performance evidence before the payment is finalised.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the recipient and service

Identify whether the payee is a company or another type of person and obtain the relevant residency information. Keep the engagement terms, invoices and description of deliverables.

Separate service fees from royalties, interest, reimbursements or other amounts requiring their own review. Do not label a bundled invoice entirely consultancy merely because that wording appears in its heading.

Record where the work occurred

For relevant services provided by a non-resident company, IRAS distinguishes fees attributable to work done in Singapore from services supplied electronically from overseas without staff coming to Singapore. The actual performance facts matter.

Keep travel dates, work locations and remote-delivery evidence. Ask the reviewer to consider the applicable payment category, treaty position and any required support. Do not assume an exemption or rate from the supplier’s country alone.

Example: remote work includes a Singapore visit

Most work is delivered overseas, but the supplier’s staff also perform installation here. Provide a breakdown and supporting contract or timesheets. The invoice’s single overseas billing address does not resolve how the components should be assessed.

Obtain the reviewed next steps

Retain the advice, calculation and any applicable filing or payment instructions with the transaction. Confirm responsibility and timing through the authorised finance process. This article does not authorise a payment, calculate withholding tax or promise relief for a particular supplier.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.