Non-resident professional refers to an individual exercising any profession (i.e. persons other than employees) of an independent nature in Singapore for less than 183 days in a calendar year under a contract for service and includes:
- a foreign expert who is either invited by government bodies, statutory boards, or private organisations to impart your technical know-how or expertise in Singapore;
- a foreign speaker/academic conducting seminars or workshops;
- Queen's Counsels;
- Consultants, trainers, coaches;
- an individual who operates through a foreign firm
A foreign firm is defined as an unincorporated body of 2 or more persons who have entered into a partnership with a view to carry on business for profit and whose principal place of business is outside Singapore. It does not include foreign universities, foreign clubs and associations, foreign government and foreign government bodies.