Application for Letter of Residence (LOR)

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Instructions

The Letter of Residence (LOR) is issued by IRAS to certify that a company is a tax resident of Singapore for purposes other than claiming tax benefits under the Avoidance of Double Taxation Agreements (DTAs) or Limited Treaties.

Please note the following:
(1) You can only submit one Application for LOR for each calendar year.

(2) For multiple calendar years, please submit separate application form for each calendar year.

(3) Processing time: Generally, the processing time for an Application for LOR is 14 working days. However, the processing time may be longer if the case requires additional information or further clarification.

(4) Additional information or documentation: Additional information or documentation may be requested if the information provided in your application is incomplete or if further clarification is needed. In such instances, our officers will write to you.

(5) Delivery mode of successful application and/ or query letter:
If your application is successful, a digital copy of the LOR will be made available at “View Notices/ Letters – Corporate Tax” digital service at myTax Portal. You may print or download the LOR.

If the company’s notice preference in the “Update Notice Preferences” digital service is email notifications, you will receive an email notification within 1-3 working days that the digital LOR is available at myTax Portal.

If the company’s notice preference is paper notices, you will receive the paper LOR at your company’s registered address within 4 working days.

The same delivery mode will apply to the query letter, if any.

LOR Form

Part 1 - Application Details

Company Name

1. Does the company fall within any of the following categories:

Yes

Your request for LOR cannot be acceded to as the qualifying condition(s) are not met. Please advise us which condition above the company is not able to satisfy and provide substantiating information to demonstrate the company’s tax residency.

2. Calendar year for which LOR is required

3. Reason for requesting LOR

3a. Please state the reason(s) for requesting LOR

4. Is the company a non-Singapore incorporated (i.e., foreign) company or a Singapore branch of a foreign company?

Yes

5. Does the company derive 50% or more foreign-sourced income which are not remitted into Singapore?

Yes

Due to the lack of commercial substance in Singapore, your request for LOR cannot be acceded to. If you wish to appeal, please provide substantiating information to demonstrate the commercial substance of the company.

5. Is the company a Singapore incorporated but foreign-owned company?

Yes

6. Does the company derive 50% or more foreign-sourced income which are not remitted into Singapore?

Yes

7. Is the company an investment holding company that

Yes

Due to the lack of commercial substance in Singapore, your request for LOR cannot be acceded to. If you wish to appeal, please write to us via myTax Portal and provide substantiating information to demonstrate the commercial substance of the company. In the tax mail, please select the category "Corporate Tax (Filing and Applications)" and subject “Certificate of Residence/ Tax Reclaim Form”. Thank you.

Foreign-owned Investment Holding Companies

Foreign-owned investment holding companies, with purely passive sources of income or receiving only foreign-sourced income, are generally not considered tax residents of Singapore because they usually act on the instructions of their foreign companies/ shareholders. For IRAS to consider your request for LOR, please provide the following information: (Additional 30 mins estimated time to complete)

Non-Singapore Incorporated Companies and Singapore Branches of Foreign Companies

Non-Singapore incorporated companies and Singapore branches of foreign companies are controlled and managed by their foreign parent. They are not considered tax residents of Singapore.

For IRAS to consider your request for LOR, please provide the following information: (Additional 30 mins estimated time to complete)

6. Details of company directors who are not nominee directors

Name	Identification number	Designation and executive duties	Whether the director performs higher function such as strategic planning and not day-to-day functions	Residential address

7. Are there any Board of Directors' (BOD) meetings held/ intended to be held in Singapore in the calendar year for which the LOR is required?

Yes

7a. Details of the BOD meetings held in the calendar year for which the LOR is required
e.g., If LOR is required for calendar year 2023, please provide the details of the meetings held in the said calendar year.

Date (DD/MM/YYYY)	Location of meeting (For physical meeting, please indicate the address of the venue; for virtual meeting, please indicate “Virtual”.)	Agenda	Name of attendee	Whether the attendee is the Chairman of the BOD	If attendee attended the meeting virtually, confirm if the attendee was physically in Singapore

7b. Please upload the minutes of meeting

Choose file or drag and drop here

7a. Reason(s) for not holding the BOD meetings

7b. Whether there were any strategic decisions made in Singapore in the calendar year for which the LOR is required

Yes

7b. 1. Please elaborate the strategic decisions made

7b. 2. Details of the person(s) who made the strategic decisions in the format below:

Name	Designation	Duties	Place of residence

7b. 3. Explanation on how the strategic decisions were considered to be made in Singapore

7b. 4. Documentary evidence of the strategic decisions made (e.g., Directors' resolutions)

Choose file or drag and drop here

7b. 5. Explanation on how the company's control and management is considered to be exercised in Singapore in the calendar year for which the LOR is required

8. Are there any key employees (e.g., CEO, CFO, COO) based in Singapore?

Yes

8a. Details of key employees based in Singapore

Name	Identification number	Designation and executive duties	Residential address

8a. Please state the reason(s) for not having any key employees based in Singapore.

9. Does the company have any related companies that

Yes

9a. Details of the related companies:

Name	Tax reference number	Description of services provided to the company (if applicable)(optional)

9. 2025 Is the company managed by a related company based in Singapore?

Yes

9a. 2025 Details of the related companies

Name	Tax reference number	Description of how the related company manages the company

10. Reason(s) for not incorporating the company in Singapore

11. Please elaborate on the current and future plans of the company, particularly those pertaining to its activities in Singapore.

Part 2 - Declaration

12. Declaration:

The company confirms that the control and management for the whole of the calendar year for which the LOR is required has been or will be exercised in Singapore.

Part 3 - Company's Particulars

13. Tax reference type

13a. Is the company applying for LOR for its sub-fund(s)?

Yes

13a.1. Particulars of sub-fund(s)

Name of sub-fund	Tax reference number of sub-fund

14. Tax reference number

Part 4 - Contact Details

15. Name of company

16. Name of contact person

17. Designation

18. Mobile number (optional)

19. Office number (optional)

20. Email

As the company is a foreign company or Singapore branch of a foreign company, the tax reference type you have selected is incorrect. Please select the appropriate tax reference type or review your response to question 4.