Accrual and gross amounts
Commission is earned when due and payable, not merely when cash is paid. Performance conditions can determine when liability arises. Report in Singapore dollars, excluding GST and before ordinary fees or penalties deducted from the payment. Taxable incentives can include benefits, performance rebates, personal-expense subsidies and insurance premiums; office tools provided to perform agency work have different treatment. Short engagements and small commissions do not by themselves remove a recipient from the submission.
Allocation and claw-backs
Co-broking agencies report their own salesperson’s share, and joint memberships require the appropriate recipient allocation. The FAQ permits specified recovered commissions, bonuses and incentives to reduce the year-of-recovery gross submission. The annual statement should make that adjustment clear so the recipient does not deduct the recovery again as an actual expense. Direct freelancer referral payments and overseas commissions require the source and payer analysis described in the FAQ, rather than one blanket treatment for every payee.
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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