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

@Claudia *********

my point is be aware of the residency rules because at some point on the DTV you will no longer qualify as tax resident of Singapore.

@Expat *********

Hi, what is considered as ”bring in assessable income"?

@Expat *********

Please read 2(a) of the DTA above. A person can have dual tax residency

Anonymous participant for sure you don't understand. Nothing to do with income earned. It's about tax paid

Anonymous participant Go and ask at the revenue office then if they consider you tax resident for 2024. If so complete a return with monies remitted into Thailand and documentation regarding IRAS and tax paid.

Submitting only IRAS will be fine.