Qualifying for tax refund
To claim for tax refund, the resident professional must:
- Be physically present in Singapore for at least 183 days in the calendar year concerned; and
- Complete Form B.
Completing Form B
- Declare all sources of income derived from Singapore (e.g. income from professions and employment income);
- Provide the following information to IRAS:
- a schedule of physical presence to show that the resident professional was physically present in Singapore for at least 183 days in the calendar year; and
- copies of the Confirmation of Payment letters (i.e. withholding tax receipts), which you can obtained it from the payer.
Obtaining Form B
If the resident professional has not received the Form B by 15 Mar in the year following which the income was derived, he/she can email to us via:
Amount of tax refund
As a resident professional:
- the income will be taxed at the resident individual income tax rates;
- tax withheld previously at non-resident rates will be used to offset against the tax computed at resident individual income tax rates; and
- any excess tax paid will be refunded to the resident professional.