On 8 February 2017, the Inland Revenue Authority of Singapore (IRAS) announced that all Certificate of Residence (COR) applications must be e-Filed via myTax Portal from 1 Jun 2017 and that paper application will no longer be accepted from that date. A COR is a letter certifying that a company is a tax resident in Singapore, i.e. controlled and managed in Singapore, and is used for the purpose of claiming tax benefits under tax treaties Singapore has entered into when required by a tax treat…