On 19 August 2024, the Inland Revenue Authority of Singapore (IRAS) published new FAQs on Individual Income Tax Enquiries and Corporate Income Tax Enquiries. The FAQs for individual income tax cover the following areas: Income Tax for Individuals: General tax matters (for Singapore Citizens or Singapore PRs); General tax matters (for Foreigner); General tax matters (for Not Ordinarily Resident or employees working for foreign employers); Tax clearance for non-Singaporean employees; Filing/payment reminder, late payment penalty or late filing fees; Tax recovery actions (e.g. appointment of bank/employer/tenant as agent; Travel Restriction Order; Notice to Attend Court/ Summons); and e-Filing system help;...