A Double Tax Agreement (DTA) between Singapore and another jurisdiction serves to prevent double taxation of income earned in one jurisdiction by a resident of the other jurisdiction. The agreements provide for reduction or exemption of tax on certain types of income.
Payers can claim tax relief or exemption under the DTA by the non-resident and request for extension.
Certificate of Residence (COR)
Signed Copy of Form IR586
Obtain the Form IR586 signed by the non-resident professional if the tax treaty exemption applies.
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You are not required to submit the signed copy Form IR586 unless requested by IRAS. All documents and records are to be retained for 5 years.