Who is a non-resident director?
Non resident director
For tax purposes, a non-resident director is:
- a member of the board of directors (board director) of a company incorporated in Singapore and
- physically present in Singapore for less than 183 days in the year preceding the Year of Assessment.
For tax purposes, an executive director :
- holds the job title of director e.g. marketing director or managing director and
- is involved in the daily running of the business operations
For your tax obligations as an executive director, please refer to foreigners working in Singapore.