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Tax Clearance for Foreign & SPR Employees (IR21)
When your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than 3 months, you are required to seek tax clearance for him.
This applies to all work pass holders including Personalised Employment Pass (PEP) holders.
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