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CERTIFICATE OF RESIDENCE (COR)
Claiming benefits that entitled a Singapore tax resident to enjoy a reduced tax rate or a tax exemption in foreign country.
Application of COR for Individual Tax Residents
NOT ELIGIBLE for :
- Nominee companies as they are not the beneficial owner of the income derived from the foreign treaty partner.
- Non-Singapore incorporated companies and Singapore branches of foreign companies unless the company management is at Singapore
- Foreign-owned investment-holding companies with purely passive sources of income receive only foreign-sourced income unless the company management is at Singapore