Commentary

6.4 Outbound employees assigned abroad

Singapore
Singapore | Commentary

6.4 Outbound employees assigned abroad

Singapore | Commentary

6.4     Outbound employees assigned abroad

Tax clearance must be sought from the IRAS when a foreign person or Singapore Permanent Resident employee:

  1.  

    •     ceases employment in Singapore, or

  2.  

    •     leaves Singapore for an overseas posting, or

  3.  

    •     plans to leave Singapore for more than three months

The foreign person can be a tax resident employee who has been subject to normal domestic withholding rules. They can also be a tax non resident employee subject to a tax exemption or a flat rate of withholding as described in 6.5.

The employer of the foreign person or Singapore Permanent

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial