Before departure
Pay outstanding taxes, update your overseas residential or mailing address and inform IRAS of the period you will be away. If you no longer need GIRO, terminate the arrangement through Internet Banking or your bank.
Income and filing after relocation
Overseas income remitted to Singapore is generally not taxable, subject to the applicable income rules. Singapore rental income, NSman payments, part-time earnings, royalties, pensions and SRS withdrawals may remain taxable unless specifically exempt. The page explains that a filing notice must still be complied with even where annual gross income is S$22,000 or less, including a nil-income return. It states an 18 April filing deadline; check the relevant assessment year and your current IRAS notice.
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.
Read the official source ↗