The Inland Revenue Authority of Singapore (IRAS) has updated its COVID-19 support measures and guidance in relation to the guidance on Working Remotely from Singapore due to COVID-19. For Singapore citizens and Singapore permanent residents, if work is being performed remotely in Singapore for an overseas employer, the IRAS is prepared to consider such work as not exercising employment in Singapore if the period of stay in Singapore did not extend beyond 31 December 2020 and:
- There is no ch…