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What happens if I don’t provide a COR after opting for reduced WHT?
You must pay the difference between what was withheld and 15%, and IRAS may impose a 5% penalty on the outstanding WHT.
Example: If 5% was withheld but no COR is provided at reconciliation, you owe the additional 10% plus a possible 5% penalty on the WHT.
Withholding Tax
Can other documents replace a COR?
No. IRAS requires a COR that meets the criteria above.
Other documents (residence permits, tax payment slips, etc.) won’t be accepted for treaty relief.
Withholding Tax
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