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Singapore Certificate of Residence Application (COR)

As a letter certifying that you are a tax resident in Singapore for the purpose of claiming benefits under the Avoidance of Double Tax Agreements (DTAs), COR is is not only valid for foreigners but also for Singaporean. If you are still not so sure about the COR or need help in the application, feel free to reach us for more information.

What is Avoidance of Double Taxation Agreements (DTAs) and the purpose

A DTA is an agreement concluded between Singapore and another jurisdiction (a treaty partner) which serves to relieve double taxation of income that is earned in one jurisdiction by a resident of the other jurisdiction.

A DTA spells out the taxing rights between Singapore and her treaty partner on the different types of income arising from cross-border economic activities between the two jurisdictions. And it also provides for reduction or exemption of tax on certain types of income.

Source: IRAS website

Steps to apply Certificate of Residence Application (COR)

1. Gather the documents and information below
  • Company name

  • Confirmation on the company is not an investment holding company with purely passive source of income

  • Confirmation on the company is not a nominee company formed for the purpose of holding shares on behalf of the beneficial owners of the shares.

  • Is the company receiving only foreign source income?

  • Confirmation on the company is not dormant

  • Name of treaty country, you can see the complete list of treaties here.

  • Nature of income derived, such as Consultancy Fees, Dividend, Freight, Interest, Management Fees, Others, Professional Fees, Royalty, Service Fees and Technical Fees. You can select one of the above.

  • Calendar Year in which the certificate requires.

2. Prepare the application form

3. Submit the application to IRAS

4. Receive the COR in 7 to 14 days after the application submission

5. Keep yourself reminded that you do not need to apply for another COR for the similar transaction in the same country

With our in-depth knowledge in the field, our tax experts can provide you with great advice and help you have a better chance of getting a COR. Keep in touch with us today!

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