Late Payment or Non-Payment of Withholding Tax (WHT)

Key Requirements

The ordinary due date remains the fifteenth of the second month from the defined payment. Missing it can attract a 5% penalty. If tax remains unpaid thirty days after the due date, an additional 1% for each completed month may apply, capped at 15% of unpaid tax. IRAS may appoint recovery agents and take legal action. Check notices and payment balances promptly and use the applicable arrangement or appeal route where needed. Do not import the corporate tax sixty-day trigger and 12% cap into a withholding calculation. A filing acknowledgement alone does not prove payment was received.