海外收入不用申报，这是IRAS网站的官方条例

这是IRAS网站的官方条例：

海外收入不用保税

Individuals (Foreigners)
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Income received from outside Singapore (Overseas employment)

Generally, overseas income received in Singapore on or after 1 Jan 2004 is not taxable. These include overseas income paid into a Singapore bank account.

You do not need to declare overseas income that is not taxable.

When is it taxable

Overseas income is taxable in Singapore if...

* It is received in Singapore through partnerships in Singapore.
* Your overseas employment is incidental to your Singapore employment. That is, as part of your work here, you need to travel overseas.
*
You are employed outside Singapore on behalf of Government of Singapore.

Tax treatment in Singapore

As a Singapore citizen or tax resident in Singapore, the income from your employment exercised outside Singapore on behalf of Singapore government is deemed to have derived from Singapore.

All your gains from such employment (including overseas allowances) are taxable in Singapore.

Your employer will send your employment income details (including all allowances paid to you while you are working outside Singapore) to IRAS electronically.

The tax on overseas allowances will be remitted if applications for tax remission are approved by Ministry of Finance (MOF).

Tax treatment outside Singapore

Generally, your gains from such employment will not be taxed outside Singapore.

Your gains from such employment will be exempted from tax in the foreign country where you worked if there is:
o Double Taxation Agreements (DTA) between Singapore and Foreign countries, OR
o Provision for reciprocal exemption by Singapore and Foreign government

In event that your gains from such employment are taxed in foreign country, you may apply for double taxation relief or tax remission in Singapore, to avoid being taxed twice on the same income.

Please approach your employer for clarification on application for tax remission.


How to report

You need to declare the taxable overseas income under 'employment income' and 'other income' (whichever applicable) in your tax form.

Find out more about how to submit your tax form.