Exemption of income for non-resident public entertainer

Key requirements

The source defines substantial funding as more than 50% by the entertainer’s home-country government. Where that condition is met, the payer need not withhold or file the withholding submission under the stated exemption. However, the payer or entertainer must supply supporting information to IRAS through the designated enquiry channel. An invitation from a government organisation alone does not establish the funding percentage. Document who financed the visit and the proportion before claiming the treatment.