Individual Income Tax

Date  Category Update 
 18 Jan 2018 Content Bulk Extension for Filing of Individual Income Tax Returns for YA 2018
27 Dec 2017Content 

 Per Diem Allowance

- Update on the acceptable rates for 2018

 6 Mar 2017Content 

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

 5 Aug 2016 Content/Form1.      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. 
 5 Aug 2016 Form

Application for Not Ordinarily Resident (NOR) Scheme

- NOR application form updated to include application checklist.

10 Jun 2016Content/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

 26 Feb 2016Content/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 2016Content 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

 12 Feb 2016Content 

 Concessionary Tax Treatment on Overseas Pension / Provident Fund Contributions 

- To provide clarification on the tax treatment for employees of Singapore representative office

12 Feb 2016Content 

 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 2016Content  Bulk Extension for Filing of Individual Income Tax Returns for YA2016
3 Dec 2015Content

 Per Diem Allowance

- Update on the acceptable rates for 2016

23 Nov 2015Content 

 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 2015Content

 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 ContentIncome Tax Rates for Non-Resident Individuals 
5 Jun 2015e-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

15 Dec 2014 Content 2015 Acceptable rates for per diem allowance
12 Sep 2014        e-Tax Guide Rewritten e-Tax Guide "Benefits to company directors from interest-free/subsidised loans"
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)