Tax clearance must be sought from the IRAS when a foreign person or Singapore Permanent Resident employee:
- Ìý
•ÌýÌýÌýÌý ceases employment in Singapore, or
- Ìý
•ÌýÌýÌýÌý leaves Singapore for an overseas posting, or
- Ìý
•ÌýÌýÌýÌý 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
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Web page updated on 17 Mar 2025 14:40