On or about 6 August 2019, the Inland Revenue Authority of Singapore (IRAS) has assessed that the administrative concession which allows Singaporeans to opt to be assessed as non-residents for tax purposes is no longer relevant in furthering its objective of removing the disincentive for Singaporeans to work abroad. .
The administrative concession will thus be removed with effect from YA 2021 (i.e. calendar year 2020). This means that the last YA of which any taxpayer may elect to be assessed as non-resident is YA 2020.
The e-Tax Guide on Taxation of Income from Overseas Employment will be removed in Dec 2020.
Source: IRAS website, 6 August 2019.