Send the closing-period information
IRAS asks for information by email one month before the expected departure. Provide a four-line statement covering 1 January of the current year through the last day of business, and income from all sources from 1 January through the expected departure date. The business closing period and the all-income period may end on different dates.
Settle the assessment before leaving
IRAS finalises tax from the submitted information and issues a Notice of Assessment. Payment must be settled before departure. This page concerns foreign business owners and partners; use the employer tax-clearance guidance separately where employment income is also involved.
Official source
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