Act on the directive received
Pay within ten days of a payment directive; the amount may include earlier-year tax balances. A subsequent amended or additional filing does not suspend payment under the first directive. A release notification permits the stated release, but a pending amended or additional IR21 requires its new clearance directive before money is released.
Where withholding is insufficient
An employer who failed to withhold without valid reasons may become liable for tax that should have been withheld. Explain any inability to withhold, including notice date, last salary details and reasons, to IRAS. An objection does not suspend the ten-day payment deadline.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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