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Is tax clearance required for a foreign intern?



Tax clearance is not required for a foreign intern who is doing his business or industrial attachment as a compulsory part of his educational programme and is only paid subsistence allowances to meet his daily expenses and board and lodging in Singapore. However, if the foreign intern enters into an employment contract and is remunerated for services rendered to the organisation in Singapore, tax clearance will be required.

This information provided here is sourced from the IRAS website.

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