PTAX Unit 1 - Joel

Which organisation governs the employment act in Singapore?

• IRAS

• MOM

• CPF

• MOF

Which organisation administers Singapore's social security savings plan ?

• MOM

• CPF

• SPF

• IRAS

The Employment Act does not cover for persons employed for the following EXCEPT

• Seafarer

• Domestic Worker

• Delivery Driver

• Civil Servant

Taxes are used to develop Singapore into the following EXCEPT

• Competitive Community

• Better Environment

• Vibrant Economy

• Funding of government expenditure

Who is responsible for the assessment and collection of tax ?

• Controller of Income Tax

• Senior Investigation Officer

• Deputy Controller

• Comptroller of Income Tax

Income Tax is calculated on a _________year basis.

• Preceding

• Presiding

• Precious

• Preliminary

A foreigner is considered a Tax Resident if he/she has stayed or worked in Singapore for ___days in the previous calendar year.

• 182

• 183

• 184

• 185

Foreigners issued with a work pass that is valid for at least 1 year will also be treated as a tax resident.

• True

• False

Tax Residents will not be taxed on ALL income earned in Singapore.

• True

• False

Alice is a Singaporean who has resided with her husband for 2 years due to a work attachment. Which category will Alice belong to ?

• Resident

• Non- Resident

• Not Applicable

• Permanent Resident