2 Sep 2020 | Content | Updated Tax Treaty Calculator - Dependent Services. Applicable to employees, of non-resident employers, who exercised employment in Singapore and claiming tax exemption under the Avoidance of Double Taxation Agreement. |
20 Jul 2020 | Content |
COVID-19
Support Measures
Information on the
following measures is now available:
Income tax treatment of COVID-19 related payouts
to businesses and individuals Point-to-point support package Property owners’ obligations to pass the
property tax rebate on to tenants Exemption for employment benefits for
accommodation, food, transport and daily living expenses
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22 Apr 2020 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA 2020 - In light of the global COVID-19 outbreak, the bulk extension date will be extended to 15 Aug 2020. |
07 Feb 2020 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA 2020 |
2 Jan 2020
| Content | New initiative for tax agents to manage individual clients' income tax matters via myTax Portal - to replace the application form with an online version.
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9 Sep 2019 | Content | Eligible employees of an investment holding company would be able to enjoy the tax concession on the contributions made by the employer, provided that their employers did not claim deduction for such contributions under section 14(1)(e) of Income Tax Act. In this regard, the employer is required to state upfront in its tax return for the relevant year of assessment that it is not claiming any deduction for such contributions under section 14(1)(e). As an employer, if the investment holding company did not claim any deduction for its contributions made on or after 1 Jan 2014 to an overseas non-mandatory pension / provident fund under section 14(1)(e), its eligible NOR employee who did not claim Tax Exemption of Employer's Contribution to Non-Mandatory Overseas Pension Fund or Social Security Scheme for YA 2015 to 2019, can submit the NOR application form for our review and re-assessment.
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6 Aug 2019 | e-Tax Guide | Taxation of Income from Overseas Employment
Pursuant to IRAS’ review, the administrative concession which allows Singaporeans to opt to be
assessed as non-residents for tax purposes is no longer
relevant in furthering its objective of removing the disincentive for
Singaporeans to work abroad.
The administrative concession will thus be removed with effect from
YA 2021 (i.e. calendar year 2020). This means that the last YA of which any taxpayer
may elect to be assessed as non-resident is YA 2020.
The
e-Tax Guide will be removed in Dec 2020. |
23 Jan 2019 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA 2019 |
14 Jan 2019 | Content | New initiative for tax agents to manage individual clients' income tax matters via myTax Portal |
20 Dec 2018 | Content
| Per Diem Allowance - Update on the acceptable rates for 2019 |
14 Dec 2018 | e-Tax Guide
| Revision of e-Tax Guide on Change in Basis for Computing Taxable Car Benefit |
19 Oct 2018 | Content | Not
Ordinarily Resident (NOR) Scheme Content updated to: - remove the requirement that employer's contributions made on or after 1 Jan 2014 must be charged or
recharged to a Singapore entity, in order for Tax Exemption of Employer's
Contribution to Non-Mandatory Overseas Pension Fund or Social Security Scheme
concession to apply Please note that NOR
individuals who did not claim Tax Exemption of Employer's Contribution to
Non-Mandatory Overseas Pension Fund or Social Security Scheme for YA 2017 and YA 2018, can submit the
NOR application form for our review and re-assessment. |
18 Jan 2018 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA 2018 |
27 Dec 2017 | Content | Per Diem Allowance - Update on the acceptable rates for 2018
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6 Mar 2017 | Content | Not Ordinarily Resident (NOR) Scheme To provide clarification on the tax treatment of the Tax Exemption of Employer's Contribution to Non-Mandatory Overseas Pension Fund or Social Security Scheme concession for the following: i) Employer's contributions are not charged/recharged to any Singapore entity; ii) Employees of foreign companies (including Representative Office) not registered in Singapore. Concessionary Tax Treatment on Overseas Pension / Provident Fund Contributions To provide clarification on the tax treatment for employees of foreign companies (including Representative Office) not registered in Singapore |
26 Jan 2017 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA 2017 |
27 Dec 2016 | Content | Per Diem Allowance - Update on the acceptable rates for 2017
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5 Aug 2016 | Content/Form | 1. When is Tax Clearance not required 2. Form IR21 Explanatory
Notes To provide clarification on tax clearance requirement for overseas posting as follows: - For overseas posting on or after 1 Jan 2016 which meet the conditions specified, tax clearance is not required on the basis that the services rendered overseas are incidental to the employment in Singapore. Thus, tax clearance is still required for cases where the services rendered overseas are not incidental to the Singapore employment.
- New FAQ added to clarify on the taxability of the employee's income during the period of his overseas posting and the employer's filing requirement for IR8A.
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5 Aug 2016 | Form | Application for Not Ordinarily Resident (NOR) Scheme - NOR application form updated to include application checklist.
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10 Jun 2016 | Content/Form | 1. When is Tax Clearance not required 2. IR21 and Explanatory Notes - Tax Clearance is not required for employees who are away for overseas posting provided the following conditions are met: i) Period away from Singapore does not exceed six months; ii) Employee would return to Singapore to work for the same employer and continue to hold valid work pass under the same employer during the period that the employee is away from Singapore; iii) Singapore employer continues to pay the employee’s salary during the said period
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26 Feb 2016 | Content/Form | 1. When is Tax Clearance not
required 2. Tax Clearance Calculator 3. Form IR21 and Explanatory Notes Contents updated to: i. Provide clarifications on the scenarios where
tax clearance is not required ii.Reflect the change in the income threshold from
$20,000 to $21,000 for cases where tax clearance is not required |
26 Feb 2016 | Content | Changing Filing
Details Content updated to include the following information: Amended Form IR21 should not be filed if the
employer is only making changes to the amount of monies withheld. For such cases, the employer should email the
details to IRAS via myTax Mail at myTax Portal. |
26 Feb 2016 | Content | 1. e-Tax Clearance User Guide 2. e-Tax Clearance FAQ Content updated to reflect the changes made to the following
e-Filing pages: i. File IR21 page ii. File IR21 – Main Form iii. Online Notification page
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12 Feb 2016 | Content | Concessionary Tax Treatment on Overseas
Pension / Provident Fund Contributions - To provide clarification on the tax treatment for employees of Singapore representative office |
12 Feb 2016 | Content | Not Ordinarily Resident (NOR) Scheme - To provide clarification on the tax treatment of the Tax Exemption of Employer's Contribution to Non-Mandatory Overseas Pension Fund or Social Security Scheme concession for employees of representative offices - To specify the period of revocation of resident status given under the three-year administrative concession |
13 Jan 2016 | Content | Bulk Extension for Filing of Individual Income Tax Returns for YA2016 |
3 Dec 2015 | Content | Per Diem Allowance - Update on the acceptable rates for 2016 |
23 Nov 2015 | Content | Working for Foreign Employers - To provide information on the revised tax treatment for amounts received by employees travelling into Singapore on or after 1 Jan 2016 for business purpose. Remuneration of Non-Resident Director - To provide information on the revised tax treatment for amounts received by employees travelling into Singapore on or after 1 Jan 2016 for business purpose. Per Diem Allowance - To reflect the acceptable rate of per diem allowance for employees travelling into Singapore on or after 1 Jan 2016 for business purpose. |
13 Oct 2015 | Content | Working for Foreign Employers - To provide clarification on the count for the number of employment days in Singapore for employees travelling into Singapore for business purpose. |
25 Sep 2015 | Content | Not Ordinarily Resident (NOR) Scheme -The update relates to the signatory
requirement for Appendices A and B of the NOR application form |
15 Jun 2015 | Content | Income Tax Rates for Non-Resident Individuals |
5 Jun 2015 | e-Tax Guide | e-Tax Guide "Simplification of Claim of Rental Expenses for Individuals" |
5 Jan 2015 |
Content |
Claim for tax treaty exemption for dependent personal services rendered by employee
-
Tax treaty Calculator for Personal Services Rendered By Employees has been included in the
Individuals Tax Form
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15 Dec 2014 |
Content |
2015 Acceptable rates for per diem allowance
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12 Sep 2014 |
e-Tax Guide |
Rewritten e-Tax Guide "Benefits to company directors from interest-free/subsidised loans"
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12 Sep 2014 |
e-Tax Guide |
Tax Treatment of Director's Fees and Bonuses from Employment (Second Edition)
Revision made to paragraphs 6.1 and 7.1 |
12 Aug 2014 |
Updated Form |
Notification by Employer of an Employee's Cessation of Employment or Departure from Singapore (Form IR21)
- Added new checkboxes and reasons under Section D, item 16 and item 18; and
- Re-labelled the checkboxes under Section F, item 4(i)
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