Company Director and tax residence

[estremis]

The way I read the guidance on tax residence on the IRAS pages, there are a number of ways an individual can be considered tax-resident in Singapore beyond the standard 183 day test. However, it *seems* that for the director of a Singapore company, the 183 day test is the only consideration.

Am I reading this correctly? What if company duties require a lot of travel?

[PNGMK]

There are a few ways in addition that tax residency may be determined - holding an EP is one.

[Strong Eagle]

As long as you have a permanent residence in Singapore, you can travel all you want. You're still resident for tax purposes. The EP, as PNGMK noted, confirms this.