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Individuals (Foreigners)
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For payer of non-resident directors
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What is taxable, what is not?
For Payers of Foreigners
FAQ on employee's remuneration
Filing employee earnings (IR8A, 8A, 8B, IR8S)
For payer of non-resident directors
For payer of non-resident professionals
For payer of non-resident public entertainers (artistes, musicians, sportsmen...)
Getting tax clearance for foreign & SPR employees
If you employ non-resident directors
Keeping proper records
For payer of foreign companies
Taxable income
refers to both cash and non-cash payments and includes:
salary;
bonus;
director's fees;
accommodation provided
and
gains from stock options or other share ownership plans
etc.
Concession
Airfare paid by employer for non resident director to attend meeting in Singapore is not taxable
Related Items
e-Tax guides
Clarification On The Tax Treatment Of Directors Fees Derived By Non - Resident Directors of Companies That Have No Presence In Singapor
e
(92KB)
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Last Updated on 2 December 2010
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