| 新加坡所得税、公司税 |
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| 2003-10-22 10:16 |
A Guide For New Taxpayers
If you have recently joined the work force, this page will help to answer some of your income tax questions.
Q1. I started working in 2000. When do I have to report my 2000 income?
In Singapore, we assess your income on a preceding year basis. This means that you have to report your 2000 income in the year 2001.
Q2. When will I receive my income tax form?
If you are a Singapore NRIC holder, no Income Tax form will be issued to you. Instead, you will receive a letter (EF letter) which bears an electronic filing PIN (EF-PIN) by mid-March. You should use this EF-PIN to report your income electronically by Internet or through the phone. You need to report your income by 15 April of each year. If you are not a Singapore NRIC holder, you should receive your Income Tax form by mid-March each year. You are required to complete the form and send it back to us by 15 April each year.
Q3. What should I do if I have not received my EF letter or Income Tax form ?
If you have not received the letter or the Income Tax form by mid-March and your income in the year 2000 is equal or more than $8,000, you should call our Taxpayer Services Hotline at 1800-3568300 to request for an Income Tax form.
Alternatively, you can provide us with your personal particulars by completing the Registration Form For New Individual Taxpayer which can be obtained from our Fax Express Service at 1800-3568677 (Code 105). Click here to download Registration Form For New Individual Taxpayer (in Microsoft Excel Format).
Q4. How do I report my income electronically?
You can refer to the E-Filing brochure as a guide when you report your income electronically. The brochure is issued together with the EF letter or the Income Tax form. For Internet filing, our website is at http://efile.iras.gov.sg. For Phone filing, please call 1800-3568322 and follow the instructions given over the telephone.
Q5. Where can I obtain general tax information and advice on how to report my income?
There are many ways to obtain general tax information and advice on how to report your income. These include our:
• 24-hour automated phone service - Iris at 1800-3568311;
• 24-hour Fax Express Service at 1800-3568677, e.g. enquiry code for tax rate table is 533 and tax reliefs is 529;
• IRAS Website at http://www.iras.gov.sg;
• Taxpayer Services Hotline at 1800-3568300;
• E-Filing Service Centres set up during the filing period; and
• Taxpayer Services Centre at Revenue House.
Q6. When I report my income to IRAS, do I need to send in any documents to verify my employment income?
If you are a government employee or working for a statutory board or a private sector company that sends your salary information electronically to IRAS:
You do not need to give us your salary details when you report your income (including your CPF contribution, donations and life insurance premiums deducted from your salary). However, you would need to give us details of your other income (such as interest income) and your claim for personal reliefs (such as parent relief).
If you are working for a private sector company that does not send your salary information to IRAS electronically:
Your employer should give you your salary details in a Return of Employee's Remuneration (Form IR8A). If you report your income electronically, you should keep your Form IR8A for verification unless the system prompts you to send in the Form while you are filing. If you send in a tax form, you would need to send in your Form IR8A.
Q7. What if I am unable to obtain the Form IR8A in time to report my income by 15 April?
You can give an estimate of your earnings for the year. When you get your Form IR8A, you would need to send it to us if your estimate is different from the Form IR8A.
Q8. What are the personal reliefs that I can claim?
You do not need to make a claim for the following reliefs as these will be automatically given based on your eligibility:
Type of Reliefs
Personal
Earned Income
CPF Cash Top-Up
NSmen Relief
You are required to make your claims for the following types of reliefs, if you are eligible.
Types of Reliefs
Wife/Handicapped Spouse Relief
Handicapped Siblings
Child Relief
Delivery/Hospitalisation (4th child)
Course Fees
Foreign Maid Levy
Life Insurance
Dependant Parents
CPF Contributions
For more details, click Tax Reliefs for Resident Individuals, Child Reliefs and Tax Reliefs for Married Couples, Divorcees, Widows and Widowers.
Q9. How do I confirm that IRAS has received the income information that I have reported?
If you have reported your income electronically, an acknowledgement number will be given to you immediately upon confirmation of your filing. If you send us a tax form, you may call our Iris at 1800-3568311 (Code 22) for a confirmation.
Q10. What will my tax liability be like?
Your tax resident status is a critical factor that determines your tax liability. As a tax resident in Singapore, your income derived from Singapore and any overseas income which is brought into Singapore will be taxed. Your income after deducting personal reliefs will be taxed at resident rates ranging from 2% to 28% (0% to 26% from Year of Assessment 2002).
Example of a tax computation for a Resident for Year of Assessment 2001
Tax at Resident Rate ($)
Employment Income 50,000
Less : Personal Reliefs
Personal 3,000
Earned Income 1,000
Wife 2,000
Chargeable Income 44,000
Tax on 1st $ 35,000 1,975
Tax on next $ 9,000 @ 12% 1,080
3,055
Less : 15% Rebate 458.25
GST Tax Rebate 500.00
Tax Payable 2,096.75
As a non-resident for Singapore tax purposes, only your income earned in Singapore will be taxed. You will not be given personal reliefs and your employment income will be taxed at a flat rate of 15% or the resident rates, whichever is higher. For director's fees and any other sources of income, you will be taxed at a flat rate of 25.5% for Year of Assessment 2001 (to be reduced to 24.5% from Year of Assessment 2002). For more details on the basis of computing your tax liability, click Foreigners Working in Singapore
Q11.How should I pay my income tax?
You should join GIRO as it is an easy and convenient way to pay your tax. With GIRO, you can enjoy up to 12 interest-free instalments from May each year to April of the following year. You can obtain a copy of the GIRO application form through our:-
• 24-hour automated phone service - Iris at 1800-3568311 (Code 64);
• 24-hour Fax Express Service at 1800-3568677 (Code 103);
• to download, click Giro application form for individual taxpayers
Alternatively, you can make payment by Singapore cheque, money/postal order or bank draft crossed and made payable to the Comptroller of Income Tax. You may also pay your tax by cash at any post office or at our Taxpayer Services Centre in Revenue House. You must pay your tax within 1 month from the date of your Notice of Assessment. For more details, click How to Pay Your Income Tax.
Tax Rates For Non-Resident Individuals
Employment Income
15% or resident rates, whichever gives rise to higher tax.
However, short-term employment income (i.e. 60 days or less) is exempt from tax*
*This rule does not apply if you are a director, public entertainer or exercising a profession in Singapore.
Director fees, Consultation fees & all other income
26% - YA 1997 to 2000.
25.5% - YA 2001.
24.5% - with effect from YA2002.
Income Tax and Companies
Overview
Scope of Tax
Under the Singapore tax laws, tax is chargeable on the income of any person (including a company) accruing in or derived from Singapore or received in Singapore from outside Singapore. A company means any company incorporated or registered under any law in force in Singapore or elsewhere.
Resident & Non-Resident Companies
Section 2 of the Singapore Income Tax Act defines a company resident in Singapore as one the control and management of whose business is exercised in Singapore.
There are two major tax benefits enjoyed by a resident company which are not available to a non-resident company and they are :
• A resident company can declare Singapore dividend under Section 44 of the Singapore Income Tax Act. See section on "Declaration of Dividends & Section 44 Statement";
• Only a resident company is entitled to the benefits and privileges conferred under the Avoidance of Double Taxation Agreements which Singapore has concluded with treaty countries. Click here to see Countries with Tax Treaties.
Corporate Tax Rates
The tax rate for each Year of Assessment is as follows :-
Year of Assessment Tax rate
1986 and before 40%
1987 to 1989 33%
1990 32%
1991 and 1992 31%
1993 30%
1994 to 1996 27%
1997 to 1999* 26%
2000 26%
2001 25.5%
2002** 24.5%
* A one-off tax rebate of 10% is available for the Year of Assessment 1999
** Partial tax exemption on chargeable income (excluding Singapore dividends) of a company up to $100,000, subject to tax at the rate of 24.5% as follows:-
i. up to the first $10,000 of such income, 75% of the income or an amount up to $7,500 shall be exempt from tax;
ii. up to the next $90,000 of such income, 50% of the income or an amount up to $45,000 shall be exempt from tax.
Withholding Tax Requirements
Any person (includes a company) who is liable to make payment of monies of the following nature to a non-resident is required to withhold tax and remit the amount to the Comptroller of Income Tax immediately:
• interest, commission or fee in connection with any loan or indebtedness
• royalty
• fee for use of or the right to use scientific, technical, industrial or commercial knowledge or information or for the rendering of assistance or service in connection with the application or use of such knowledge or information
• management fee
• rent for use of any movable property
• payment of any remuneration to any non-resident director
The withholding tax rate for Year of Assessment 2002 is 24.5%. However, the law has provided for a reduction in the withholding tax rate for interests, royalties and rents for any movable property of non-residents to 15% of the gross amount. The reduced tax of 15% will be a final tax. This reduced rate of tax will not apply if such income was derived by the non-residents through their operations carried out in or from Singapore.
However, no withholding tax is required for royalty payments made to a non-resident accruing on or after:-
i. 1 January 2001 for shink-wrap software
ii. 23 February 2001 for:-
o downloadable software for end user
o site licence
o software bundled with computer hardware
For more information, please click here to see Tax Guides on Electronic Commerce
(资料来源 Source: Inland Revenue Authority of Singapore (IRAS) )
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