Singapore Tax Agency Updates Guidance, FAQs on Residency Certificates for Entities

The Singaporean Inland Revenue Authority Oct. 29 updated guidance and FAQs on tax residency certificates for entities. The updated guidance explains: 1) why entities need to apply for certificates of residence (CORs); 2) eligibility criteria for COR and application procedures; 3) FAQs and guides for entities and tax agents; 4) exemptions for the online application requirement; and 5) tax reclaim form requirements. Under the 1990 DTA with Indonesia, entities don’t need the Indonesian tax authority to certify a tax reclaim form if they submit a COR and completed tax reclaim form together. [Singapore, Inland Revenue Authority of Singapore, 10/29/19]

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