Tax refund for resident professional

Key requirements

The source requires at least 183 days’ presence in the calendar year and completion of Form B. Include all Singapore professional and employment income, a presence schedule and copies of payment confirmations obtained from payers. Resident tax is computed, earlier withholding offsets that liability and only an excess is refunded. Where Form B has not arrived by 15 March in the following year, contact IRAS through the applicable secure or online channel. Keep year-specific evidence, since a later year’s residence does not automatically reclassify an earlier year.