Where can I find information on the One-Tier system?

You may wish to visit the website of the Inland Revenue Authority of Singapore at https://www.iras.gov.sg to read the detailed circular on the one-tier system there.
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Get in touchA Singapore Government Agency Website
You may wish to visit the website of the Inland Revenue Authority of Singapore at https://www.iras.gov.sg to read the detailed circular on the one-tier system there.