Locale: Sg flag small. cb1198675309 Singapore

How do I complete the Tax Interview?

How do I complete the Tax Interview? 

Getting started

The Singapore Tax Interview is designed to obtain information required to determine if your payments are subject to Singapore withholding tax. In addition, the Singapore Tax Interview also allows Amazon to collect requisite information to create a (Tax) invoice on your behalf. In order to fulfill the tax requirements as efficiently as possible, answer all questions and enter all information requested during the interview. Use caution to avoid misspellings or entering incorrect Tax Identification Numbers, which can result in an invalidated tax form.

Changes of Circumstances

You are required to notify Amazon of any change to your tax identity or Singapore Goods and Services Tax (GST) information by retaking the Singapore tax interview. 

Change of circumstances include:

  • Change to your legal name (for example, due to marriage or incorporation)
  • Change of your address from one country to another
  • Change of your business Tax Identification Number (TIN)
  • Change of your Singapore GST Registration status

For U.S. tax purposes, are you a U.S. person?

You are required to disclose if you are considered a U.S. person for U.S. federal tax purposes.

For U.S. federal tax purposes, you are considered a U.S. person if you are:

  • An individual who is a U.S. citizen or U.S. resident alien,
  • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States,
  • An estate (other than a foreign estate), or
  • A U.S. domestic trust.

For U.S. federal tax purposes, you are considered a non-U.S. (foreign) person if you are:

  • A nonresident alien individual,
  • A foreign corporation,
  • A foreign partnership,
  • A foreign trust,
  • A foreign estate, or
  • Any other person that is not a U.S. person.

A separate US tax interview will be generated if you disclose that you are a U.S. person for U.S. federal tax purposes.  

Legal Name

The name on the "Name" line must be the legal name used for tax purposes.  For example, the legal name shown on the income tax return used to report the income. 

  • In case of an Individual, your legal name should be your legal name as per NRIC, FIN or legal name used for tax purposes.   
  • In case of Business/company, your legal name should be “Business Name” as per business registration or business name used for tax purposes.

Address

Your address, typically referred to as your principal place of residence. Enter your address as used for tax reporting purposes. If you are GST registered, please provide the address associated with your GST registration. 

Tax Classification 

Select the appropriate tax classification – “individual” or “business”.

If you are a business entity, select your business entity classification type – partnership, corporation, etc. 

Country of Tax Residence 

The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. Consult your tax advisor if you have questions regarding your country of tax residence.

Tax Identification

Your TIN (Tax Identification Number) is the number provided by your tax authorities for tax reporting and filing purposes. Consult your tax advisor if you have questions regarding your TIN.

Location of Services Performed

Please select where your services provided to Amazon are or will be performed. If you indicate that all or part of your services are or will be performed inside Singapore, this means that you are or will be physically located in the Singapore when you perform your services.

Your answer to this question may be used to determine whether the services you perform are subject to Singapore withholding tax.  Please consult your tax advisor if you have questions regarding your location of services performed.

You must retake the Singapore tax interview, should the location of the services provided changed. 


Singapore GST 

If you are registered for GST in Singapore, you are required to input your Singapore GST registration number. Amazon will validate the inputted GST registration number against the “Register of GST-registered Businesses” that is maintained by the Inland Revenue Authority of Singapore. More information about Singapore GST registration is available at https://www.iras.gov.sg/IRASHome/GST/Non-GST-registered-businesses/Registering-for-GST/Do-I-Need-to-Register-for-GST/

If there is a change in your Singapore GST registration status (eg. De-registered from GST or Registered for GST), you are required to notify us immediately by re-taking the Singapore Tax Interview. 

If you are registered for GST in Singapore, you also authorized Amazon to create Singapore Tax Invoices on your behalf. Please select the applicable GST rates (Standard Rate or 0%) when completing the Singapore Tax Interview. Amazon will use your information to calculate the GST that is due on the Associates Program Fee, and the calculated GST amount will be printed on the Tax Invoices. You can retrieve a copy of the Tax Invoices which we issue on your behalf on Associates Central. 

If you are not registered for GST in Singapore, please select “NO” to the question “Are you registered or GST in Singapore?”

Additional Information Required

If you are brought to this screen, it has been determined, based on your previous inputs that you need to supply additional tax information to determine Singapore withholding tax applicability before you can receive payment. 

Treaty Benefits

If you are a tax resident of a country that has an active income tax treaty with Singapore, you may be eligible to claim a reduced withholding tax rate as provided in the income tax treaty signed between your country of tax residence and Singapore.

Where a reduced withholding tax rate is claimed under an income tax treaty, you must provide a Tax Residency Certificate (TRC) issued by the tax authority in your country of tax residence.  

The TRC must -

  • Be certified or stamped by the tax authority of your country of tax residence;
  • Be in English; 
  • If it is not in English, it must be translated;
  • Clearly state that you are a resident of the foreign country for tax treaty purposes; and 
  • Clearly state the year(s) in which the TRC is applicable. 
  • You may upload the TRC using the button on this screen. Amazon will validate the TRC. If it is valid, you will receive a 30 day grace period with a treaty rate applied to your payments. You must still send a wet-ink, original TRC to continue to receive the tax treaty rate. If after 30 days, a wet-ink, original TRC is not received, standard withholding will be applied to your payments. Originals can be send to below address with the information required listed below:- Amazon Development Corporation Pvt Ltd, 1st & 2nd Floor, Block 5C, SP Info city, Survey No. 209, Pune Saswad Road, Phursungi,412308 Pune, Maharashtra
  • Amazon business for which you are supplying tax information
  • Supplier number, vendor code, etc.
  • Name on account
  • Type of service provided  
  • Period of Validity: The TRC needs to be renewed and provided annually. 

Confirmation of payment 

The Inland Revenue Authority of Singapore will typically issue a “Confirmation of Payment” letter (CP) where the withholding tax paid is more than $10. 

Tax Refunds 

You can contact below address for Refund Matters with reference to the CP issued to you. 

55, Newton Road

Revenue House

Singapore 307987

You can also refer this link for additional information - https://www.iras.gov.sg/IRASHome/Contact-Us

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