Tax refund for resident director

Key requirements

The described refund route requires at least 183 days’ physical presence in the calendar year and completion of Form B1. Declare all Singapore income, not only director fees, and provide a presence schedule and copies of withholding payment confirmations. IRAS computes the resident liability, offsets tax already paid and refunds any excess; this does not guarantee repayment of every dollar withheld. If the form has not arrived by the stated March date, approach IRAS. Maintain evidence of visits and the relevant year rather than assuming residence solely from immigration status.