A taxpayer who has been regarded as non-resident in a particular Year of Assessment (YA) may request a review of his residential status if he meets the Qualifying criteria to be treated as a Resident in Singapore.

How to inform IRAS

• Call 1800 356 8300 (or +65 6356 8300 if you are overseas).
  (Helpline operating hours: Mondays to Fridays, 8am to 5pm)
• Email us 
• Fax to us on 6351 2707
• Write to:

The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987

Details to submit

You will need to provide us with the following documents:

• Request Tax Reassessment from 'Non-Resident' to 'Resident' Status Form  (202KB); AND
• letter from your current employer stating your date of commencement if you are re-employed in Singapore; AND
• copy of your new employment pass.