Which recipients belong in the file
The page covers individual and non-individual commission agents, including overseas recipients who performed work or have a permanent establishment in Singapore. It excludes employees and overseas agents outside the stated Singapore work or permanent-establishment scope. Organisations receiving the relevant notices collect, retain and report the preceding January–December information between 2 January and 1 March. Confirm recipient classification before importing records.
Required identity and amount fields
Individual fields include name, identification number, nationality, sex, date of birth and designation. Entity recipients require their registered name and UEN. Income includes gross commission and other covered payments such as referral or training fees, retail profits, allowances and incentives. Use the official template and guidance for the precise field treatment; reporting commission alone can omit other required amounts. Retain source records supporting the identity and total rather than relying only on the upload spreadsheet.
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 ↗