Do I need to inform Thai authorities about not paying taxes due to the Double Tax Treaty with Singapore?

@Claudia *********

Section 2(1) of the Singapore Income Tax Act 1947 (“ITA”) provides the definition of “resident in

Singapore” as follows:-

“resident in Singapore” —

a) in relation to an individual, means 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 of a company) in

Singapore for 183 days or more during the year preceding the year of assessment; and

b) in relation to a company or body of persons, means a company or body of persons the control and

management of whose business is exercised in Singapore.

For an individual to be regarded as a tax resident, he has to satisfy at least one of the following tests:

1) Quantitative Test

The individual is:

a. Physically present in Singapore for at least 183 days in the calendar year preceding the year of

assessment; or

b. Exercises an employment in Singapore for at least 183 days in the calendar year preceding the

year of assessment (excluding directors of a company)

2) Qualitative Test

The individual must reside in Singapore and that his absence from Singapore must be temporary and

reasonable.

Please refer to the following website for more information:



tax-rates/working-out-my-tax-residency