Select the client and manage pending records
Open the corporate-tax residence-certificate service and enter the client’s tax reference for a new application. A preparer can see applications previously sent for approval but only an approver can delete or formally submit those pending records. An approver may retrieve or cancel an application. Records older than 21 days since the last update are deleted in this guide. A changed COR template can invalidate a pending draft and require a new application.
Company calendar-year selection
Select the year when the company received foreign income, not its assessment year. Available years depend on incorporation and the relevant treaty’s effective date. In the source example, incorporation in 2019 means choices start in 2019 even though the Cambodia treaty took effect in 2018. Income received in 2020 is entered as calendar year 2020.
VCC and sub-fund applications
A non-umbrella VCC applies for itself; an umbrella VCC can select the VCC and sub-funds. The VCC’s available years depend on incorporation and treaty dates. For each sub-fund, enter its tax reference to populate its name and complete the remaining information. Its year range depends on the start of its relationship with the umbrella VCC and treaty effectiveness, and the chosen year must again be the income-receipt year. The guide permits a maximum of five sub-funds per application; further sub-funds require another application.
Review, declaration and submission
Check the confirmation page, amend errors and complete the declaration and applicant/contact details. An approver submits to IRAS; a preparer forwards to an approver. Confirm the selected action. The confirmation and acknowledgement can be saved or printed. Acknowledgement numbers arise only after successful IRAS submission, not an internal handoff awaiting approval.
Another client and edition date
After completion, the next-client control lets the agent continue for another client. Keep each client’s acknowledgement separate. This nineteen-page tax-agent edition was published on 15 December 2021 and describes that edition’s retention and application sequence, rather than guaranteeing a COR merely because the form is submitted.
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 ↗