When to seek tax clearance
You must seek tax clearance at least one month before the non-citizen employee:
ceases to work for you in Singapore; or
leaves Singapore for any period exceeding three months; or
is posted to an overseas location of the same employer.
You may be liable to a fine not exceeding $1,000 if you do not do so. If you give less than 1 month's notice, state the reason in the Form IR21 (375KB)