How do I complete the Tax Interview?
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:
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:
For U.S. federal tax purposes, you are considered a non-U.S. (foreign) person if you are:
A separate US tax interview will be generated if you disclose that you are a U.S. person for U.S. federal tax purposes.
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.
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.
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.
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.
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.
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 -
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.
You can contact below address for Refund Matters with reference to the CP issued to you.
55, Newton Road
You can also refer this link for additional information - https://www.iras.gov.sg/IRASHome/Contact-Us
What do you think?
Do you have a suggestion or comment about Associates Central website? Let us know.