帮我一下..(谢)

Generally, if a foreign employee is contracted to be stationed outside Singapore to render his whole services, his salary is not taxable in Singapore though his contract of employment may be concluded in Singapore or his salary is paid in Singapore as the income is sourced outside Singapore. However, if part of his services were rendered in Singapore, the income attributable to this period is subject to Singapore tax. If this period of employment is 60 days or less in a calendar year, his employment income will be exempt from tax under Section 13(6) of the Income Tax Act. This '60 days tax exemption' does not apply to directors of company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.

However, if the employee's services rendered outside Singapore are incidental to his Singapore employment, then all remuneration including benefits-in-kind will be taxable in Singapore as it is sourced  in Singapore.


有点长
希望大家可以把他看完

katami

Ah Chai,malaysian, employed by Singaporean company, BigMoney to station in KL office as an engineer. His work is in KL, no need to come to singapore. Monthly salary $1k is paid through giro to his account in Singapore dollars. IRA will not tax Ah Chai the 1K monthly salary cos the work he does is not in Singapore. One fine day, BigMoney called up Ah Chai asking him to come to Singapore for 3 months to do some stupid servicing. So Ah Chai went over to Singapore...salary still same $1k. After servicing, he went back to KL with his happy job. Later Ah Chai received taxable payable 1 month during his 3 months in singapore, cos first 2 months exempted, the 3rd month must be taxable.He's not happy. BigMoney thought Ah Chai did a good servicing, so the company decided to ask Ah Chai to come for 3 months whenever needed. Since that happened, Ah Chai received taxable payable for 3 months whenever he's in singapore because IRA can't tell whether Ah Chai is working in Singapore, they decided not to exempt the first 2 months and Ah Chai have to be taxed payable 3 mnths.Ah Chai is unhappy now.

[ 本帖最后由 katami 于 14-4-2006 02:20 PM 编辑 ]

原帖由 红豆冰不要红豆 于 14-4-2006 11:27 AM 发表
Generally, if a foreign employee is contracted to be stationed outside Singapore to render his whole services, his salary is not taxable in Singapore though his contract of employment may be conclu ...

忘记讲
这样的话

到地是
会TAX

还是
不会TAX

katami

Generally, it's where you work. Where do u work?

原帖由 katami 于 14-4-2006 01:40 PM 发表
Generally, it's where you work. Where do u work?

employed by a singapore company
but im holding a china working permit
salary
1/3=china
2/3=singapore

katami

since ur working in china, dont bother...
unless ur working in singapore.