Important Notes:
1)This form is to be completed by a resident individual applying NOR status and/or any of the tax concessions under NOR Scheme. Please read the qualifying conditions in IRAS website. NOR Scheme
2)This application form, Appendices and Form IR8A/Appendix 8A/8B must be submitted to IRAS together with your annual tax return not later than 15 April of the Year of Assessment (YA) for which the NOR tax concessions are applied. If you e-File your tax return, please fax or send this form to IRAS by 18 April of that YA.Late applications will not be accepted.
3)Year of Assessment refers to the tax year for which the income is assessed. Each year of assessment begins on 1 January and ends on 31 December. For example,the Year of Assessment 2014 is the period from1 Jan 2013 to 31 Dec 2013.
4)It takesabout 5 minutes to fill in this form. Get ready your travel details if you are completing Section C.
Section A : Your Personal Particulars
Full Name : / FIN/NRIC No :Section B : One-time Application for NOR Status
- To be completed by New Applicants only. For new expatriates working in Singapore, you may use our NOR status calculator to check your eligibility for NOR scheme.
I wish to apply for the NOR status for 5 consecutive YAs, starting from the Year of Assessment (YA) / .I hereby declare that I am a tax resident for the YA indicated above; and
I am not a tax resident of Singapore in all the preceding 3 YAs. If I have been assessed as a tax resident under the administrative concession for any of the 3 YAs preceding the start of the NOR status, I wish to revoke the resident status given.
Section C : Yearly Application for Tax Concession on Time Apportionment of Singapore Employment
-To be completed for every year of claim
I am claiming this tax concession for the YA / .I wish to opt for the administrative concession on the method of computing the number of days in Singapore.
I agree that once the option is exercised, it is irrevocable for the YA stated here.
I attach my travel schedule duly certified by my employer to support my claim.
Please use the NOR Travel Calculator(Appendix A) to complete the travel schedule.
Section D : Yearly Application for Tax Concession on Tax Exemption on Employer’s Contribution to a Non-Mandatory Contribution Scheme
-To be completed for every year of claim
I am claiming this tax concession for the YA / .I attach Appendix Bduly certified by my employer to support my claim.
Signature of applicant / Date / Telephone No. / Email AddressUnder the Singapore Income Tax Act, there are penalties for making a false or incorrect declaration.
Full Name : / FIN/NRIC No :Employer’s Contributions to Overseas Contribution Scheme(To be completed by Employer)
Approved Mandatory overseas contribution scheme (if any) / Non-mandatory overseas contribution scheme
Name of fund/ scheme: / Name of fund/ scheme:
Period Contributed: / Period Contributed:
From: / To: / From: / To:
Amount contributed for the period: S$ / Amount contributed for the period: S$
Note: The employer can only claim deduction for the amount that is in excess of the NOR cap under the new NOR scheme (computed based on CPF capping rules under the CPF Act).
Amount to be recharged and claimed as tax deduction
by the employer: S$
Please also state:-
Ordinary Wages (OW)* / Additional Wages (AW)*
Jan to Dec / : / Jan to Dec / :
*OW and AW as defined under the CPF Act.
Employer’s Certification (To be completed by Employer)
I, undersigned, certify that all information given in this form and in any documents attached is true, correct and complete.Name of Company / Name of Authorised Personnel / Designation / Signature of Authorised Personnel & Date / Telephone No.