In relation to individuals, the Singapore Income Tax Act defines a resident as:
'a person who, in the year preceding the year of assessment, resides in Singapore except for such temporary absences therefrom as may be reasonable and not inconsistent with a claim by such person to be resident in Singapore, and includes a person who is physically present or who exercises an employment (other than as a director*
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Web page updated on 17 Mar 2025 13:12