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Information on Singapore Income Tax

Posted: Mon, 09 Aug 2004 9:34 pm
by Pal
Please read before posting

Information attached below:
  • Useful Information
  • Frequently Asked Questions (FAQs)
  • Downloadable Forms
  • Tax Treaties
[hr]
[web]http://www.iras.gov.sg/employees/emp_cover.htm[/web]
Please visit Inland Revenue Authority of Singapore for more information.

Working from Home and the IRAS.....

Posted: Wed, 21 Jan 2009 6:09 pm
by sundaymorningstaple
Here is the definitive answer regarding working from home for yourself, a foreign employer not resident in Singapore or and online business. It's all the same tax wise. It's taxable..

Dear SMS

Regardless of whether an individual is holding a work pass or dependent pass, he/she is subject to tax in Singapore if services / work is rendered in Singapore. Under Section 12(4) of Singapore Income Tax Act, all gains or profits from employment exercised in Singapore are deemed to be derived from Singapore. Thus, if the services of an employee are performed in Singapore, the employment income is treated as having a source in Singapore. This is regardless of where the contract is concluded, where the income is received, who the employer is, or where the employer is located.

As such, your mentioned employee's wife who is working for a company not registered in Singapore is subject to tax in Singapore. For more information on tax treatment of an employee employed by a foreign company not registered in Singapore, please visit our website at http://www.iras.gov.sg/irasHome/page.aspx?id=1192

If she is working in Singapore on the capacity as an independent professional, i.e. not an employee of a company, withholding tax may be applicable if she is a non-resident for tax purposes. For details, please refer to http://www.iras.gov.sg/irasHome/page.aspx?id=3462

She may contact us directly via email at sa@iras.gov.sg if she need further clarifications. Please advise her to provide us her FIN number shown in the dependent pass.

Thank you.


Yours sincerely

Yap-Tay Lee Imm (Mrs)
Senior Tax Officer
Foreigner & Clearance Branch
for Comptroller of Income Tax

EP

Posted: Wed, 15 Jan 2014 11:18 pm
by starspangledbanner
if i'm on an EP, can you confirm my employer and I are not required to contribute to the CPF? should i theoretically get a higher salary to recognise this?

Re: EP

Posted: Thu, 16 Jan 2014 6:42 am
by sundaymorningstaple
starspangledbanner wrote:if i'm on an EP, can you confirm my employer and I are not required to contribute to the CPF? should i theoretically get a higher salary to recognise this?
Correct & no.

Re: Information on Singapore Income Tax

Posted: Mon, 23 Jul 2018 3:47 pm
by princessb
yes, EP holders not require to contribute CPF.