A COR is a letter certifying that a company is a tax resident in Singapore for the purpose of claiming tax benefits under the Avoidance of Double Taxation Agreements (DTAs).
A Singapore tax resident company applying for treaty benefits provided under the DTA with a tax treaty partner may be required to submit a tax reclaim form issued by the tax treaty partner.
i.e. the control and management of its business is exercised in Singapore.
|Processing Time (day)||10.00 Day(s)|
|Payment Type||One Time|
COR (Certificate of Residence) S$300