27 May 2015

The Inland Revenue Authority of Singapore (IRAS) has updated its website on the procedures to obtain the Certificate of Residence (COR) for Singapore tax resident companies applying for treaty benefits under the Avoidance of Double Tax Agreement (DTA).

Singapore tax resident companies applying for treaty benefits may be required to submit a tax reclaim form issued by the tax treaty partner. IRAS had stated that the tax reclaim form may require certification by the Singapore Competent Authority that certain conditions such as Singapore tax residency status is met before it can be submitted to the foreign tax authority.

However, companies not claiming benefits under the DTA but who wish to obtain a COR may write to IRAS on the company’s letterhead with the following details:

• Name and Unique Entity Number (UEN) of the company
• Reason(s) for requesting the letter of residence
• Year of Assessment for which the letter is required.

With effect from October 2015, all approved COR will only be mailed to the company’s registered address, with a duplicate copy available in mytax.iras.gov.sg for print or download.

Full details are available on the IRAS website.

Source: IRAS