Scope and earnings to report
The form covers vessels with both loading and discharge ports in Singapore. Report the foreign principal’s total gross outward freight earnings received or receivable for passengers, mail, livestock or goods within the port limits. The gross figure is not presented as a net-profit calculation. Identify the year the earnings were received or receivable.
Principal, vessel and agency particulars
Provide principal name/address, tax reference if known, residence country/territory, vessel name, loading and discharge ports and the date appointed as agent. The agent then certifies completeness and correctness, signing and dating with the agent’s tax reference and the filer’s name/designation plus contact person/number.
Submission described in this edition
The form estimates five minutes to complete and gives an IRAS email-template route or post to the Comptroller at Revenue House, 55 Newton Road, Singapore 307987. It is marked April 2022. Those are the form’s submission instructions, not a newly checked present-day channel or a statement of tax payable.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗