Singapore - Obtain Certificate of Residence (COR)

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Procedure

Apply Online

1. To obtain a Certificate of Residence (COR) the applicant has to make the application in myTax Portal Link or tap the following links that are provided.
   • For Singapore Citizen or a Singapore Permanent Resident (SPR) link
   • For self-employed person, a self-proprietor, or a partner in a partnership link
   • For foreigner link
2. The applicant needs to login with their Singpass Id number and password

   Note: If you don’t have an account you can register by clicking on register now, read the information marked 1 and 2 and agree to the terms and condition and click on register now, no the next page entry your personal information and submit. You will be issued with you Sing Pass ID number and password.

3. The applicant has to provide the general information and application details.
4. Upload the necessary documents that are mentioned in “Required Documents” section of this page.
5. After uploading pay the prescribed fee via debit or credit card or using PayPal, credit or debit card.
6. Finally, the applicant will receive the COR in 7 to 14 days after the submission of application.

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Required Documents

• Name and Unique Entity Number (UEN) of the company/ sole-proprietorship/ partnership
• Reason(s) for requesting the COR
• Calendar year for which the COR is required
• Name of treaty country
• Nature and amount of income to be derived from treaty country
• Name of the foreign company/ person paying the income
• Date of remittance of income
• Confirmation that the control and management of the business of the company for the whole of the calendar year is/ will be exercised in Singapore
• 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.
• Confirmation on the company is not dormant
• Nature of income derived, such as Consultancy Fees, Dividend, Freight, Interest, Management Fees, Others, Professional Fees, Royalty, Service Fees and Technical Fees.

Office Locations & Contacts

Inland Revenue Authority of Singapore
IRAS55 Newton Road
Revenue House
Singapore 307987
myTax Portal (Log-in enquiries) - 1800 356 8015
COR matters for companies - 1800 356 8622
Contact details link

Eligibility

• Any person or a company who intends to Obtain Certificate of Residence (COR) are eligible to make this application.

Fees

• Fee for this procedure has to paid as per the authority request.

Validity

• The validity of the license is one year.

Documents to Use

• For Singapore Citizen or a Singapore Permanent Resident (SPR) link
• For self-employed person, a self-proprietor, or a partner in a partnership link
• For foreigner link

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The processing time of this procedure takes up to 2 – 3weeks.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• You can only submit ONE Certificate of Residence (COR) application form for each Year of Assessment (YA).
• For multiple YA(s), you are required to submit a separate form for each YA. Please tick "keep me logged in" before you login using your Singpass. Once you have successfully submitted the COR application for one YA, you can click on "submit new form" link to apply for another YA.

Required Information

• Name
• Nationality
• Resident Status
• NRIC/FIN/Passport No
• Employment Pass
• Date of Birth
• Gender
• Residential Address
• Residential No
• Mobile No
• Email Address
• Educational Qualifications
• Work Experience

Need for the Document

• A COR is a letter certifying that the company is a tax resident in Singapore for the purpose of claiming benefits under the Avoidance of Double Taxation Agreement (DTA)
• A company is a tax resident in Singapore if the control and management of its business is exercised in Singapore. A Singapore tax resident company can enjoy the benefits in the DTAs that Singapore has concluded with other treaty countries.

Information which might help

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Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

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