Non-resident remittance reporting requires prescribed electronic forms, specified exemptions, authorised-dealer submission, and quarterly statements for covered payments.

Rule 220 governs information reporting for payments to non-residents and foreign companies. Chargeable payments require the applicable part of Form No. 145 based on the payment threshold and the relevant Assessing Officer or accountant certificate; non-chargeable payments generally require Part D. Specified non-chargeable remittances are exempt. Form No. 145 must be electronically furnished and submitted to the authorised dealer before remittance. Authorised dealers and eligible International Financial Services Centre Units must file quarterly remittance statements in prescribed forms.

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