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

Foreigners should email to IRAS the following information one month before the expected date of departure:

  1. 4-Line Statement for the period from 1 January of the current year to the last day of your business.
  2. Your income from all sources for the period from 1 January of the current year to the expected date of departure.

 

Pay taxes

  1. IRAS will finalise your taxes based on the information that you have provided and send you the Notice of Assessment.
  2. You have to settle the payment of your taxes before you leave.