Singapore legislation

Section 45F

of Income Tax Act 1947

Section 45F

Application of section 45 to income from profession or vocation carried on by non‑resident individual, etc.

(1)

Subject to subsection (2), section 45 applies in relation to the payment of any income accruing in or derived from Singapore on or after 3 May 2002 from —

(a)

any profession or vocation (other than that derived by any public entertainer as defined in section 40A) by any person to any individual referred to in section 43(4)(a) not known to the person to be resident in Singapore; or

(b)

any profession or vocation by any person to any foreign firm referred to in section 43(4)(b),as section 45 applies to any interest paid by a person (X) to another person (Y) not known to X to be resident in Singapore and, for the purpose of such application, any reference in that section to interest is a reference to such payment.

(2)

For the purpose of this section, the deduction of tax under section 45 is at the rate of 15%.

Read in full context — Income Tax Act 1947 →