Foreigners who are self-employed, sole-proprietors or partners must settle their taxes when they cease their business or leave Singapore permanently.
On this page:
Submit 4-Line Statement
Foreigners should email to IRAS the following information one month before the expected date of departure:
- 4-Line Statement for the period from 1 January of the current year to the last day of your business.
- Your income from all sources for the period from 1 January of the current year to the expected date of departure.
Pay taxes
- IRAS will finalise your taxes based on the information that you have provided and send you the Notice of Assessment.
- You have to settle the payment of your taxes before you leave.