A site licence refers to a licence permitting a user to use a software on several computers or servers within its own business, location or facility. No re-selling or reverse-engineering must be allowed. However the software can be a customizable software.

If additional payments are needed to customize the software that is not part of the software cost, such additional payments are not exempted from withholding tax if they are paid to a non-resident for services rendered in Singapore.

If the software payment includes maintenance and support services incidental to the purchase of the software, there is no need to separate or allocate the cost for such services as they are also exempted. However any subsequent payment for maintenance and support is considered as payment for technical services and are thus subject to withholding tax if the services are performed by a non-resident in Singapore.