Q&A for Certificate of Residence (COR)
Email: sin4ww@evershinecpa.com
Singapore CPA Lau Wei-Koon, speak in both English and Chinese
215 Henderson Road #03-03 Henderson Industrial Park Singapore 159554
DTA-CTR-01
Question from client:
With which countries does Singapore have DTA (Double Tax Agreement) to avoid double taxation?
Answer from Evershine RD:
Albania | Ghana | Mongolia | South Africa |
Australia | Guernsey | Morocco | Spain |
Austria | Hungary | Myanmar | Sri Lanka |
Bahrain | India | Netherlands | Sweden |
Bangladesh | Indonesia | New Zealand | Switzerland |
Barbados | Ireland | Nigeria | Taiwan |
Belgium | Isle of Man | Norway | Thailand |
Brunei | Israel | Oman | Tunisia |
Bulgaria | Italy | Pakistan | Turkey |
Cambodia | Japan | Panama | Turkmenistan |
Canada | Jersey | Papua New Guinea | Ukraine |
China | Kazakhstan | Philippines | United Arab Emirates |
Cyprus | Korea (Republic of) | Poland | United Kingdom |
Czech Republic | Kuwait | Portugal | Uruguay |
Denmark | Laos | Qatar | Uzbekistan |
Ecuador | Latvia | Romania | Vietnam |
Egypt | Libya | Russian Federation | |
Estonia | Liechtenstein | Rwanda | |
Ethiopia | Lithuania | San Marino | |
Fiji | Luxembourg | Saudi Arabia | |
Finland | Malaysia | Serbia | |
France | Malta | Seychelles | |
Georgia | Mauritius | Slovak Republic | |
Germany | Mexico | Slovenia |
DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of Singapore tax residence?
Answer from Evershine RD:
If you earn foreign income, you may be subject to tax in that foreign country/region.
However, you may claim tax benefits if there is a DTA between Singapore and the foreign country/region.
To enjoy the tax benefits, you need to submit a COR to the foreign tax authority to prove that you are a Singapore tax resident.
DTA-CTR-03
Question from client:
What is the procedure for applying for a Singapore tax residency certificate? What form should I fill out? What are the required documents? Government website?
Answer from Evershine RD:
- COR is granted to the company for the calendar year only if the control and management of its business is exercised in Singapore in the specified calendar year.
- You can apply for a COR for current calendar year or up to 4 back calendar years.
- The application must be filed via mytax.iras.gov.sg. Upon login to myTax Portal, select the e-Service from the menu: Corporate Tax > Apply for Certificate of Residence (COR). You will receive an acknowledgment upon successful submission.
- Processing time is within 7 working days upon receiving the application.
- Once the application is processed, a digital copy of the approved COR will be made available at the “View Notices/ Letters – Corporate Tax” digital service at mytax.iras.gov.sg. You may print or download the approved COR.
Contact Us
Singapore Evershine BPO Service Limited Corp.
E-mail: sin4ww@evershinecpa.com
Singapore CPA Lau Wei-Koon, speak in both English and Chinese
215 Henderson Road #03-03 Henderson Industrial Park Singapore 159554
or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System,
please send an email to HQ4sin@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable to your case.
Email address:dalechen@evershinecpa.com
linkedin address: Dale Chen
Additional Information
Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
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Melbourne, Sydney, Toronto, Mexico
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Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)
Please send an email to HQ4sin@evershinecpa.com
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