Amount Due
S$6,120
Due Aug 15, 2026
Withholding Tax
Meridian APAC Pte. · Singapore · Q2 2026
Total Withheld (Q2)
S$41,860
Across 3 payment categories
Filing Progress
55%
S45 form in preparation
Payees Subject to WHT
12
2 non-resident directors
Open Exceptions
1
Missing COR for 1 payee
Withholding Tax by Quarter
Withheld
Remitted
Withholding by Category
Payee Breakdown · Q2 2026
12 payees| Payee | Category | Country | Gross Payment | WHT Rate | Tax Withheld | Status |
|---|---|---|---|---|---|---|
| David Nakamura (Director Fee) | Director's Remuneration | Japan | S$18,000.00 | 22% | S$3,960.00 | Remitted |
| Quantum Consulting Pte. Ltd. | Technical Services | Singapore → India | S$64,000.00 | 17% | S$10,880.00 | Remitted |
| Horizon IP Holdings LLC | Royalties | United States | $52,400.00 | 10% | S$5,240.00 | Pending Remittance |
| Rachel Tan (Director Fee) | Director's Remuneration | Singapore (Non-resident) | S$22,500.00 | 22% | S$4,950.00 | Remitted |
| Vantage Engineering GmbH | Technical Services | Germany | S$38,200.00 | 17% | S$6,494.00 | Pending Remittance |
| Orbit Media Licensing Inc. | Royalties | United States | S$16,800.00 | 10% | S$1,680.00 | Missing COR |
| Northline Interest Facility | Interest | Singapore → Hong Kong | S$29,300.00 | 15% | S$4,395.00 | Remitted |
Filing Timeline
55% completePayments reconciled
Jul 3, 2026
WHT rates validated by treaty
Jul 9, 2026
S45 form preparation
In progress · due Jul 28, 2026
Submit to IRAS via myTax Portal
Not started
Remit tax due
Due Aug 15, 2026
Statutory WHT Rate Reference · Singapore
Interest, Commission, Fees
Section 12(6) payments to non-residents
Royalties
Use of intellectual property, patents & trademarks
Technical Assistance & Service Fees
Management & technical services rendered by non-residents
Non-Resident Director's Remuneration
Director fees paid to non-resident board members
Treaty relief may lower rate for Orbit Media Licensing Inc.
Est. S$840 savingsA valid Certificate of Residence would reduce the royalty withholding rate from 10% to the US–Singapore treaty rate. Request the COR before filing to avoid over-withholding.