Q&A for Certificate of Residence (COR)

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:

  1. 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.
  2. You can apply for a COR for current calendar year or up to 4 back calendar years.
  3. 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.
  4. Processing time is within 7 working days upon receiving the application.
  5. 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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Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
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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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