Expenses can form part of gross income
The circular covers non-resident professionals exercising a profession in Singapore under a service contract and qualifying foreign partnerships. Gross income includes service fees and relevant expenses borne by the payer. It distinguishes the original final-gross basis from a net-income election and explains when accommodation/airfare concessions applied to that election. The quoted 22% rate is historical and should not be presented as the current professional-income net rate.
Read the procedural transition as history
The text describes earlier thirty-day election rules and changes from April 2003, including a later forty-five-day election window, upfront elections and limited consolidation for one engagement within sixty days. It uses IR37C and the then following-month remittance schedule. Those references document the original reform; current rates, electronic filing and payment deadlines must be checked against later IRAS guidance before acting. An article should preserve the history without inviting a payer to use obsolete forms or deadlines.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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