Choose the application channel
IRAS provides application links for citizen or permanent-resident employees, self-employed people, sole proprietors, partners and foreign employees. Foreign employees without Singpass submit the XLSX form by email. Where an original overseas tax form requires IRAS endorsement, use the physical application form and post it with the overseas form to Revenue House.
Processing and delivery
The stated processing time is two to three weeks. Digital-notice users receive SMS or email when the letter is ready in myTax Portal; paper-notice users receive it at the address in IRAS records. IRAS may request clarification. A COR supports a treaty claim, but does not itself determine the foreign jurisdiction’s exemption conditions.
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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