The Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax Guide, Determining the Date of Payment or Deemed Payment for the Purpose of Complying with Withholding Tax Obligations. The guide clarifies what constitutes the date of payment of income for the purpose of complying with the requirement to withhold or deduct tax under section 45 of the Singapore Income Tax Act (SITA), as well as under any other provisions with a similar requirement, where the payment of income (other than director's fees) is made or deemed to be made to a non-resident person. The guide also provides details on...