Singapore Tax Agency Updates Residency Certification Obligations for Tax Benefits Under DTA With Indonesia

The Singaporean Inland Revenue Authority (IRAS) Jan. 25 updated residency certification obligations for entities to claim tax benefits under the DTA with Indonesia, signed May 8, 1990. In order to claim DTA tax benefits, entities must submit a certificate of residency (COR) together with a completed certificate of non-residency (DGT) to the Indonesian Tax Authority. Entities don’t need to obtain IRAS’ certification on the DGT form. The DGT form will be valid for the year immediately preceding the assessment year stated in the COR. IRAS will no longer accept requests to certify Singaporean tax residency, effective Feb. 1. [Singapore, Inland ...