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2013年12月22日

シンガポールに年末調整はありますか?

年末ですね。
シンガポールでの年越しは3回目になります。
誰も知り合いのいなかったシンガポールに移住したのが2011年の11月。
気がついたら2年を過ぎていました。。。
あっという間だった気もするし、長かった気もしますが、ここでまた年を越せることが感慨深いものです。

いつも夜景がきれいなこの国ですが、この時期はクリスマスのデコレーションがそれに華を添えています。
ショッピングセンターは、いつもに増して買い物客で賑わっています。
そんな様子を見て、クリスマスだなー、師走だなーと実感する方が多いのでしょうが、
私の場合、クライアントから年末調整に関する質問が増えると、今年ももう直ぐ終わりなんだと感じます。



そんなわけで、最近、お問い合わせが増えているのが、年末調整や従業員の所得税についての質問です。
日本の場合、会社にお勤めの方は、会社が12月の給与の中で年末調整をして、その年の所得税の納付はおしまいという方が多いと思います。

シンガポールの場合、この年末調整というシステムはなく、会社は翌年の3月1日までにIR8A(又はIR8E)を作成し、従業員に渡します(一定の従業員数を超える場合は、ウェブ上で各従業員の給与データを登録することになります。)。
IR8Aは源泉徴収票のようなものだと思ってください。
駐在員等で会社が住宅費を負担している場合等、会社がベネフィットを負担している場合は、これに加えて別表8A(APPENDIX 8A)を作成して、IR8Aと一緒に従業員に渡します。
会社がすべきことは以上です。

従業員はIR8Aを元に翌年の4月15日(電子申告の場合は4月18日)までに確定申告書(FormB)を作成し、IRASに提出します。
その後、IRASから納税通知書が届いたら、通知書の日付から1月以内に納税します。


シンガポールに年末調整はありますか?


Posted by Advance Business Support Pte Ltd at 23:45│Comments(58)
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