Do I need to pay Singapore tax?

[cutejesey]

If my employment under bvi company, the bvi company pay me via Singapore bank account. (My job requires travel frequently)
Do I need to pay Singapore tax?



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[okonu]

Where are you resident?

[cutejesey]

How to determine? I always travel

[sundaymorningstaple]

That shouldn't be a hard question. It's either were you spent the most number of days or where you are claimed as a tax resident or permanent resident or worst case scenario, your citizenship country. Where do you received your mail, official documents, etc.

[okonu]

Well, the easiest way is to go and ask. Make an appointment online

https://www.iras.gov.sg/IRASHome/Contact-Us/Visit-us/

Do you have a Singapore work permit? (assuming you are not SG citizen)

Actually - a little bit of searching shows that business trips count as being resident:

Tax exemption does not apply if your absences from Singapore are incidental to your Singapore employment. Total income including income for services rendered outside Singapore is taxable in full in Singapore.


Year of Assessment

Period of Employment

Resident Status

2015
1 Jun 2014 to 31 Dec 2014 (214 days)
•Overseas business trip (164 days)
•Physical presence in Singapore (50 days)
Resident
2016
1 Jan 2015 to 30 Jul 2015 (212 days)
•Overseas business trips (162 days)
•Physical presence in Singapore (50 days)

[cutejesey]

I'm sg pr
My partner is sg citizen


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[okonu]

Based on what the IRAS website says, yes, you do need to pay SG income tax. Overseas business trips don't count as non resident days.

[PNGMK]

the OP may be able to claim relief for the days not in Singapore. I did this before.

[Strong Eagle]

the OP may be able to claim relief for the days not in Singapore. I did this before.

As long as he is paying tax somewhere else.

[BBCWatcher]

To add to the comments upthread, it does not matter where you are paid, or in what form. Hypothetically you could be paid in gold bars deposited in a bank vault in the Swiss Alps, and that would still be income, taxable (or not) based on its fair market value. If the manner of payment and the location of your bank (or wallet) mattered then everybody with income taxable in Singapore would get paid in Mexican pesos deposited in a South African bank (or whatever). No, it doesn't work that way.

[PNGMK]

the OP may be able to claim relief for the days not in Singapore. I did this before.

As long as he is paying tax somewhere else.

Nope. There is a specific rebate for Area Representatives

https://www.iras.gov.sg/irashome/Scheme ... e-Schemes/

[BBCWatcher]

Agreed, PNGMK. If the original poster qualifies for Area Representative tax status, that can be an attractive option. If not, IRAS might allow a foreign tax credit for the BVI payroll tax (see below).

I should mention a couple small issues. Re-Entry Permit renewal depends at least to some extent on the frequency and duration of physical presence in Singapore. The original poster was (I assume) granted PR based on the Family Ties Scheme. That's a slightly more stable variant of PR than the PTS Scheme, so that's helpful. Nonetheless, extended, long-term absence from Singapore in the run-up to REP renewal could make REP renewal more difficult. As one example, if your spouse never leaves Singapore, and you never even visit Singapore for 3 years (off in the BVIs or wherever) -- and with no or little Singapore income tax paid -- then ICA might have "some questions" when it comes time to renew your REP.

Also, there is no relief from MediShield Life premiums. You'll still need to pay those as long as you're a PR (or citizen) no matter where you are in the universe. A BVI employer will not make contributions to CPF, although you can make voluntary contributions if you wish. (Probably a good idea, actually.) There is a payroll tax in the British Virgin Islands. The BVI payroll tax is generally 6% paid by the employer and 8% paid by the employee (total of 14%). As far as I know there is no social insurance benefit accruing from this payroll tax.

[PNGMK]

Re CPF contributions. I was in almost the same situation as the OP but with a UK company. I was required to set up the CPF payments myself. My understanding was that it was compulsory for me to make CPF contributions as a EE and ensure the ER did the same. I simply arranged the contract to include payment of the total amount and I made the ER/EE payments every month on the behalf of my UK employers.