Personal Taxation Quiz 1

Personal Taxation

​Quiz 1: Basic Concepts of Income Taxation in Singapore

Fill in the Blank

Income tax is calculated based on a

Multiple Choice

Define Income Tax.

• Tax on contribution.

• Tax on spending.

• Tax on income.

• Tax on the government's spending.

Multiple Choice

Which of the 3 are the authorities governing regulations for personal taxation in Singapore?

• IRAS, NHB, IPC

• CPF, IRAS, MOM

• MOF, IRAS, MOM

• URA, MOM, IMDA

Fill in the Blank

YA refers to

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Singapore Citizen or Permanent Resident (SPR)

• True

• False

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Foreigner who has stayed/worked in Singapore for at least 183 days in the previous calendar year.

• True

• False

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Foreigner who is employed for 60 days or less in a year.

• True

• False

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Foreigner who stayed/worked in Singapore for 3 consecutive years.

• True

• False

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Foreigner who worked in Singapore for a period not straddling 2 calendar years.

• True

• False

Multiple Choice

You are a tax resident for a particular Year of Assessment if you are a:

Foreigner who stayed/worked in Singapore for 182 days.

• True

• False

Fill in the Blank

Under a work contract, Girlie, a Thai, had to work in Singapore from 10 Sep 2020 till 18 May 2022. Thus she was here for 113 days in 2020

and 138 days in 2022.

Fill in the Blank

Ryan, a Singaporean, left Singapore on 16 August 2019 for Canada for 3 years to pursue a Masters in Accounting.

Fill in the Blank

Grace Pleasant, an Australian, commenced employment in Singapore and was here for 62 days from 1 Jul 2020 to 31 Aug 2020. However, the company continued to pay him salary for another 122 days till end of the year.

-

Fill in the Blank

Tracy Lee, an Canadian, came here to be a production manager of a company for the only the whole year in 2022.

-

Fill in the Blank

Mark Austin, an Australian, came here to be a director of a company for the whole year in 2022

Fill in the Blank

Greyson Chance, an Australian, came here to be a director of a company

continuously period straddling 2 calendar years and the total period of stay is at least 183 days. He worked from 28 Dec 2020 to 30 Sep 2022.

Fill in the Blank

Apple, an American, was issued a work pass that is valid for at least one year on 1 August 2022. She worked for 150 days

-

Fill in the Blank

Justin, an Australian, came here to be a production manager of a company continuously for 3 years. He worked from 1 Nov 2020 to 31 March 2023

Fill in the Blank

Esther Kam, an Canadian, came here to be a production manager of a company for continuously period straddling 2 calendar years and the total period of stay is at least 183 days. She worked from 28 Dec 2020 to 30 Sep 2022.

Fill in the Blank

John, an Australian, came here to be a director of a company continuously for 3 years. He worked from 1 Nov 2020 to 31 March

2023