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Who is liable to file a personal tax return in Singapore?

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Who is liable to file a personal tax return in Singapore?

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You are liable to file a tax return in Singapore, if you were resident in Singapore for more than 60 days during the calendar year and your Singapore income exceeded S$22,000. The 60 day rule does not apply if you are a director of a company, a public entertainer or exercising a profession in Singapore.

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