Tax Residents
| Due dates for filing |
Type of form
|
Due date for payment of tax
|
| Tax residents | ||
| When a resident person wishes to claim benefit under Singapore's double tax agreements | Application for Certificate of Residency (For Tax Residents Only) | Not applicable |
| When a resident partnership wishes to claim benefit under Singapore's double tax agreements | Application for Certificate of Taxable Status (For Partnership Only) | Not applicable |
| When a resident company wishes to claim benefit under Singapore's double tax agreements | Application for Certificate of Residence for Companies (For Tax Residents Only) | Not applicable |
| 15 April of that year of assessment in which the taxpayer qualifies for the scheme and/or tax concessions | Application for Not Ordinarily Resident (NOR) Scheme | As per (a) above |
| Not later than 2 months (1 month for an express ruling) before the date of the proposed arrangement | Advance ruling - Application for advance ruling | Not applicable |
| Within 2 months from the date of Notice of Assessment | Appeals - Form for Filing Notice of Objection - Corporate Income Tax | Income tax is payable even if an objection/appeal has been lodged |
| Within 7 days from the date of issue of the Comptroller's "Notice of Refusal to Amend" an assessment | Notice of Appeal under Section 79(1) | Income tax is payable even if an objection/appeal has been lodged |
| Within 37 days from the date of issue of the Comptroller's "Notice of Refusal to Amend" an assessment | Petition of Appeal Against an Assessment | Income tax is payable even if an objection/appeal has been lodged |
| Within 21 days from the date of the Valuation Notice | Notice of Appeal under Section 20A/22/38 | Property tax is payable even if an objection/appeal has been lodged |