2025 Singapore Withholding Tax: Managing Compliance and Navigating Risks

9 December 2025

As tax regulations continue to evolve, staying updated on tax changes is crucial for compliance and risk management. Withholding tax is one important aspect and understanding withholding tax requirements is essential to ensure compliance as well as mitigate operational and financial risks.

Participants will have a good overview of the Singapore withholding tax regime to understand the obligations concerning withholding tax requirements to mitigate pitfalls and risk areas.

Join us for an insight workshop on the fundamentals of Singapore withholding tax and updates, and gain practical knowledge to manage your withholding tax obligations effectively.

Overview of Singapore withholding tax system
Who are non-resident companies and individuals
Singapore tax residency and the withholding tax implications
Payments which are subject to withholding tax and applicable rates
Withholding tax scenarios
Benefits/relief under double taxation agreements
Permanent establishment and implication to withholding tax
Withholding tax compliance requirements
Voluntary disclosure programme
Withholding tax pitfalls and areas of concerns

Case studies and real-life examples will be used to illustrate how to identify payments which are subject to withholding tax and how you should manage the relevant tax obligations.

As part of our commitment towards minimizing carbon footprint and contributing to a healthier planet, we will only be issuing the soft copy of the training materials.

The training materials will be emailed to you 2 days before the workshop. Charging points are also available in the training room to charge your digital device.

Accounting and Finance Professionals
Tax Professionals and Executives
Directors
Business Executives
Anyone who is keen to gain better insights into withholding tax developments in Singapore and how to navigate these tax risks

Partner & Head of Corporate Tax, RSM Singapore

Chua Hwee Theng

Hwee Theng has vast experience in all aspects of corporate and personal income taxes, having spent more than 10 years with public accounting ﬁrms (including one of the Big 4) as well as the Inland Revenue Authority of Singapore (IRAS).

She assists numerous clients from diverse industries – including private equity, fund management, real estate, construction, healthcare, manufacturing, transportation and logistics – in areas such as double taxation treaty interpretations, tax risk management, tax incentives, withholding tax, cross-border transactions, investment structuring and negotiations with the tax authority. She also undertakes tax due diligence reviews as well as tax investigations and audits.

Hwee Theng speaks regularly at public tax seminars organised by various professional bodies and trade associations.