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What do I
need to do?

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and
ongoing
Timeline for Singapore
annual tax return filing
Tax clearance return
(Form IR21)

Here's what you should be doing now:

  1. Complete the Letter of Authority (LOA). This enables us to act as your agent and deal with the Singapore tax authorities on your behalf.

    You should only need to include your name, tax reference number (i.e. EP/FIN/NRIC number), preferred mailing address and signature when filling in the LOA.

    Click here to download a blank copy of the form to fill in and print out.

    Once completed, return the original signed copy to us via upload to your document section of the Global Advantage portal. Please note that a scanned ink signature / electronic signature on the form will suffice.
  2. Review the FAQ section for any further points relevant to you.

Complete your GA Calendar

It's important to keep your Deloitte Calendar up-to-date at all times. This is used by the Deloitte team in Singapore and in any other countries in which Deloitte is supporting with your compliance requirements.

The calendar:

  • Should confirm which country you’re in and where you are working each day
  • Can be completed in the GA Portal or you can use the Global Advantage App on your phone where available.

Click here to view how to complete your GA calendar.

Keeping your Calendar up to date ensures we correctly assess your Singapore tax residence position and can determine the taxable portion of your pay that needs to be reported in Singapore. You should continue to use the Calendar until 31 December (the end of the tax year) even after your assignment ends to ensure all the required information is in one place before your Singapore tax return is completed.

Retain all relevant records

It's important to retain all relevant records for the period you're working in Singapore. These include:

  • Receipts/ documents to support deductible relocation expenses
  • Donation receipts from approved charities in Singapore
  • Rental income and supporting receipts / documents for deductible rental expenses
  • Back up documentation which is relevant for your Singapore tax return.

These records may be required for accurate completion of your Singapore tax return and will be needed if IRAS should decide to audit your tax return.

These records should be retained for at least 4 calendar years after the year in which your Singapore tax return is filed.

Timeline for Singapore annual tax return filing
(if you are authorised for Deloitte tax return services)
Date Event
January / early-February Deloitte will issue Tax Data Organiser (TDO) and calendar for your completion.
28 February Complete TDO and calendar.

18 April 
  • Original filing due date for Singapore individual tax return.
  • The tax return deadline will be extended on your behalf until 30 June (subject to IRAS’ agreement).
1 March to 30 June Deloitte to prepare the tax return and the completed package will be sent to you and the company for approval before submitting to the IRAS.
30 June
  • Extended filing due date for Singapore individual tax return.
  • Late filing penalty will be imposed if tax return is not filed by the deadline.
1 July to December
  • Notice of Assessment (NOA), i.e., tax bill, will be issued based on IRAS’ internal assessing schedule. A copy of the NOA should be sent to Deloitte immediately for verification upon receipt.
  • Payment is due within 1 month from the date of issue of NOA, unless GIRO installment has been applied. Penalties and recovery actions will be imposed for late payment.

Tax clearance return (Form IR21)

This section is relevant if you are a non-Singapore citizen (including SPR) who is ceasing Singapore employment (including on overseas assignment for more than 3 months).

Employer’s reporting obligation for Form IR21

The employer is required to seek tax clearance (Form IR21) for you if you cease employment in Singapore, go on an overseas posting or plan to leave Singapore for more than 3 months.

Please see the graph opposite for the deadline of the Form IR21 filing:

Withholding Requirement

Employer is required to withhold all monies due and payable to you until the expiry of 30 days after the receipt by the IRAS of a timely filed Form IR21 or tax clearance notice given by the IRAS.

Notice of Assessment (NOA) i.e. tax bill & Directive to Pay Tax

  • Generally, within 1 to 2 weeks after the submission of the Form IR21, the IRAS will issue a Directive to Pay Tax to your employer and a NOA will also be sent to your registered address.
  • Existing GIRO instalment plan (if any) will be cancelled once the Form IR21 is submitted.

Payment of Taxes

Immediate settlement

  • Company will be responsible to settle the payment directly to the IRAS using monies withheld from your payroll
  • If monies withheld > outstanding taxes: Your employer will release the balance of monies to you
  • If monies withheld < outstanding taxes: You are required to settle the balance with the IRAS directly

Important to manage your cash flow in the departure year

  • GIRO instalment plan will be cancelled. Any outstanding tax liabilities will be due immediately.
  • Monies will be withheld from payroll
  • Tax on “deemed exercise” gains of unexercised/unvested equity awards, if applicable.

Post-Cessation Employment Income

An additional Form IR21 must be filed by the employer with the IRAS to report any post-cessation income (e.g., bonus, etc.) or benefits relating to the Singapore employment. Monies are also required to be withheld pending the additional tax clearance.