From business records to Form B/B1
The basic guide provides a checklist for sole proprietors, freelancers and gig workers. Filing-responsibility guidance explains business-income treatment and Form B/B1. Record-keeping guidance requires accounting records and documents for five years, while industry pages provide occupation-specific resources.
Prefilled and departure scenarios
Separate pages explain intermediary income submissions and notified NFS or Direct Notice of Assessment arrangements. Prefilled data still need verification. Foreigners ending business or leaving permanently have a separate route requiring contact with IRAS one month before expected departure.
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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