Foreigners who are self-employed, sole-proprietors or partners must settle their taxes when they cease their business or leave Singapore permanently.
On this page:
Submit 4-Line Statement
- Contact IRAS one month before the expected date of departure.
- Provide a 4-line statement for the period 01 January of the current year up to the last day of your business.
- Provide your income from all sources for the period 01 January of the current year up to the expected date of departure.
- IRAS will finalise your taxes based on the information that you have provided and send you the Notice of Assessment.
- You have to settle the payment of your taxes before you leave.