Understand the two notices
From YA 2024, a notice to collect and retain requires the organisation to keep identification and income information from its stated effective date. A notice to submit requires reporting between 2 January and 1 March of the specified year. The page explains onboarding from YA 2026 for new organisations, with registration or a no-payment declaration due by the notice-specific September deadline. Organisations paying non-employee commissions without receiving a notice should follow the registration process rather than assume reporting is unnecessary.
Identify recipients and submit the preceding year’s income
Report covered non-employee agents, including relevant overseas agents conducting work or having a permanent establishment in Singapore. The submitted data helps IRAS prefill self-employed agents’ returns. If a notified organisation made no relevant payments, it should complete the prescribed declaration by 1 March where applicable. Keep collection and reporting obligations separate, and use the preparation and amendment pages to ensure accurate identifiers and full income amounts.
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.
Read the official source ↗