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

The Singaporean Inland Revenue Authority Oct. 19 updated guidance and FAQs on tax residency certificates (COR), required for entities to claim benefits under DTAs. The updated guidance clarifies: 1) the time frame that entities can apply for a COR of up to one calendar year in advance from October to December; 2) the procedure and eligibility criteria to obtain a COR; 3) tax reclaim form procedures; 4) the procedure to claim benefits under the 1990 Singapore-Indonesia DTA; and 5) FAQs on tax reclaim forms and duplicate CORs. [Singapore, Inland Revenue Authority of Singapore, 10/19/20]

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