12 February 2017

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

With effect from 1 June 2017, all COR applications have to be e-filed via myTax Portal. IRAS will no longer accept paper applications thereafter. 

Upon receipt of the application, IRAS has stated that the processing time is within seven working days, before it is mailed out to the company’s registered address. A duplicate copy of the approved COR will be made available in mytax.iras.gov.sg for print or download.

Full details are available on the IRAS website.

Source: IRAS