What the checklist covers
This checklist concerns amendments that reduce previously reported withholding tax. It matches the reason for a change to supporting evidence, rather than treating every amendment as the same request. No publication date, filing deadline or refund processing promise appears in the supplied page.
Claiming treaty relief after using the domestic rate
For tax withheld from a non-resident company, attach its Certificate of Residence for the relevant years. For a non-resident professional, attach Form IR586 signed by that professional. The two recipient categories require different evidence; the company certificate should not simply be substituted for the professional’s declaration. The source directs readers to IRAS guidance on claiming relief or exemption under an avoidance-of-double-taxation agreement.
A reduction in the gross payment
If the gross taxable amount payable to the non-resident has decreased, attach a copy of the credit note issued by that non-resident. This supports a change in the underlying amount, rather than just a different withholding rate. Reconcile the credit note with the original payment and submission.
Cancellation, recipient name or payment date
For cancellation of a submission, a change in the non-resident’s name, or a change in the payment date, the checklist requests both the agreement or contract and the non-resident’s invoice. Keep the requested explanation consistent with those records. The checklist identifies supporting documents; it does not itself establish that a treaty exemption applies or that IRAS has accepted the amendment.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗