What this checklist establishes
The one-page checklist covers amendments that reduce withholding tax payable. It matches the reason for amendment to documents to attach to the submission. It is an evidence checklist, not a calculation of the tax or an automatic approval of the requested reduction. Identify the original submission and the reason for changing it, then provide the corresponding records. The PDF does not set a submission deadline, processing time or refund timetable.
Claiming treaty relief after domestic-rate withholding
If tax was originally withheld at the domestic rate and the payer now seeks relief or exemption under a double-taxation agreement, the evidence depends on the non-resident recipient. For a non-resident company, submit its Certificate of Residence for the relevant years. For a non-resident professional, submit form IR586 signed by that professional. A company residence certificate and the professional’s signed form are different evidence routes; the checklist does not make them interchangeable or list a treaty rate.
A smaller gross taxable payment
Where the gross amount payable to the non-resident has decreased, attach a copy of the credit note issued to the payer by that non-resident. The document supports the reduction in the underlying taxable income, rather than merely showing a different tax calculation. The checklist specifically identifies the non-resident’s credit note; it does not say that the payer’s internal adjustment schedule alone is enough.
Cancellation, recipient-name and payment-date changes
For cancellation of a withholding-tax submission, a change to the non-resident’s name, or a change to the date of payment to that non-resident, attach the agreement or contract and the non-resident’s invoice. These establish the transaction, recipient and payment particulars that are being corrected. The source points readers to IRAS’s treaty-relief guidance for additional information on relief or exemption under a DTA.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗