On or about 4 December 2019, the Inland Revenue Authority of Singapore (IRAS) updated the following forms on its website:
Claim for Relief from Singapore Income Tax Under Avoidance of Double Taxation Agreement
- 1d: Tax Treaty Calculator for Non-Resident Professionals (Form IR586), last updated in July 2019
Section 45 Withholding Tax Filing Amendment Forms
- 2a: IR37 Filing Amendment Request Form, last updated in July 2019
- 2b: IR37 Filing Amendment Request Form (For NRP & NRPE), last updated in July 2019
Section 45 Withholding Tax Penalty Waiver Request / Voluntary Disclosure Programme (VDP)
- 3a: Request for S45 Withholding Tax Penalty Waiver, last updated in January 2019
- 3b: Apply S45 VDP, last updated in September 2019
For more information, please visit the IRAS website.
Source: IRAS website, 27 November 2019