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They stay in Singapore for three consecutive years. What are Singapores corporate tax rates? GST is a tax on the taxable supply of goods and services . You are ordinarily a resident of Singapore. Many successful entrepreneurs set up their holdings in Singapore not only because of the taxes but also because of the access to large wealth managers and the solvent financial system. The employment income of non-residents who work in Singapore for 60 days or less in a calendar year is exempt from tax. For foreign-sourced dividends, companies should keep a dividend voucher (when available) stating that the dividend is exempt from tax in the foreign jurisdiction due to tax incentives. On this page: Taxable overseas income A non-citizen employee who expects to leave Singapore for more than three months must submit Form IR21 at least one month before they stop working there (including when they are posted abroad). the progressive resident tax rate. Income is taxed in Singapore in accordance with the provisions of the Income Tax Act (Chapter 134) (ITA) and the Economic Expansion Incentives (Relief from Income Tax) Act (Chapter 86). Thousands of American expats in over 200 countries trust our tax services, and weve been named Global US Expat Tax Provider of the Year five times. The 30 September 2020 end date would be subject to review in accordance with the evolving COVID-19 situation. Corporate Income Tax The corporate tax rate in Singapore is 17%, but there are also a number of exemptions: The first EUR 67,150 you earn is exempt from tax for the first three years after incorporating your company in Singapore. You can refer to IRASs resident tax rate (from YA 2017 to YA 2023) to get the correct rate for your income. IRAS only requires companies to include the following information on their income tax return: In order to take advantage of the subjected to tax condition, a company does not have to submit any supporting documents with its income tax return. They avoided filing their returns, and they didn't receive a call from the IRS. IRAS also permits authorized tax agents to file tax returns on their clients behalf. Specifically, for the first $20,000 you earned, your income will not be taxed. Stay in the know and be empowered with our strategic how-tos, resources, and guidelines. One must meet the four requirements listed below to be eligible to serve as an Area Representative: If your employment spans a continuous period of at least 183 days spanning two years (under the two-year administrative concession) or three continuous years (under the three-year administrative concession), you will be regarded as a tax resident in Singapore for each year under the Area Representative Scheme, even though your physical presence in Singapore may be less than 183 days in a calendar year due to significant travelling. Reduced final withholding tax rate (subject to conditions) as follows: Tax rate on corporate profits for up to 300,000 Singapore Dollars (SGD), Tax rate on corporate profits above 300,000 Singapore Dollars (SGD), Tax rate on capital gains accrued by the company, Tax rate on dividend distribution to shareholders, Tax rate on foreign-sourced income not brought to Singapore, Tax rate on foreign-sourced income brought to Singapore, 1% for the first 180,000 SGD of the homes sale price, 2% for the next 180,000 SGD of the homes sale price, 3% for the next 640,000 SGD of the homes sale price, 4% for any remaining part of the homes sale price. To prevent double taxation on foreign income, Singapore has signed numerous Avoidance of Double Taxation Agreements (DTAs) with an extensive network of countries. Under a DTA or UTC, companies can claim a tax credit on income that was taxed in a foreign jurisdiction, therefore, reducing or eliminating the taxes paid on such income in Singapore. You are allowed to lodge an appeal with IRAS if their assessment does not sit well with you. It must include the full applicants name, tax reference number, full justification for the requested extension, and estimated chargeable income. The Comptroller is satisfied that the tax exemption would be beneficial to the person resident in Singapore. Do foreigners pay income tax in Singapore? This ultra-modern city-state boasts a high standard of living, an unrivaled healthcare and education system, and of course a solvent banking system that makes it one of the largest financial centers in Asia. Another option is the Singapore Global Investor Programme. However, there has been a recent discussion of a tax increase for high-net-worth individuals with income in Singapore and assets in Singapore. Goods and services tax (GST) Supplies made in Singapore and importation of goods. Individual taxpayers in Singapore are originally required to perform e-filing of their income tax returns by 18 April 2020. The following two situations may exempt someone from paying income taxes in Singapore: Except for individuals meeting the above criteria, everyone else who earns income by working or investing in Singapore must file and pay their individual income tax every year. (all of whom fall under the category of professionals). The IRS has a program called Streamlined Filing Compliance Procedures to help US expats catch up on their taxes, penalty-free. The tax clearance submission deadline has been extended to 30 June 2020 and any amounts due to the foreign employee must be withheld for settlement of outstanding taxes. The foreigners foreign-sourced income brought into Singapore is tax-exempt, even though he or she may be able to claim tax reliefs (described below) when submitting the Form B1 applicable to tax residents. The start-up exemption is not available to property development and investment holding companies. Thats because the United States applies citizenship-based taxation, meaning that US expats have to file their taxes yearly to the IRS, regardless of where they live. This applies to a majority of full-time employees in the country including Singaporean citizens, Permanent Residents (PRs) and foreigners deriving income in Singapore. This country consistently ranks as the top place in the world for foreigners to do business. A foreigner is considered a tax resident under Singapores regulations on tax residence if they live or work there for at least 183 days during a calendar year. What are the strategies for US expats in Singapore who want to reduce their tax liability? For many years, countless US expats weren't aware of their tax obligations. But filing your US taxes? What types of forms must US expats use to file their income taxes in Singapore? This year, the COVID-19 pandemic and resulting Circuit Breaker measures in the country have affected many countries across the globe, causing movement restrictions in manpower due to various travel restrictions and guidelines adapted by global companies. Foreign Persons; If you are, 111 North Bridge Road,Peninsula Plaza #20-04,Singapore 179098, Main Line:(65) 6631 9890Accounting:(65) 6631 9892. Read more: The US Foreign Tax Credit A Complete Guide for Expats. However, gains from sales of properties might be taxed if it is deemed to be trading in properties. Taxes in Singapore: A Complete Guide for US Expats In order to pay his or her estimated tax for the upcoming Year of Assessment, a foreign worker who is employed by a foreign employer (such as a representative office or business not registered in Singapore) must submit a LOG from a local bank or an established limited company in Singapore. There are several ways to obtain it, these ways will consist on: Singapore EntrePass is more difficult to obtain now than it used to be in the past. This includes profits derived from investments (such as dividends) from holding shares in foreign based companies, interest income or rental income, income earned from royalties, premiums and other profits from foreign operations. If you want to form a business in Singapore, refer to our page, Singapore company formation for more information. The Singapore EntrePass is a program that foreign serial entrepreneurs can use to claim residency in Singapore. It knows the latest incentive programs and their requirements. No worries. Taxes must be filed by April 15 (hard copy) or April 18 (e-filing) by all individuals and is mandatory for all residents who earn S$22,000 or more annually. Be an investor in Singapore with an SPR (Singapore permanent residence). Despite not being a zero-tax country, Singapore has taxes below the OECD average and legislation that is very attractive to foreign investment. Whats the tax-governing authority in Singapore? This article clarifies the rules regarding the tax treatment of foreign-sourced income in Singapore and covers the following topics: How to Register a New Company in Singapore, How to Obtain Work or Family Visas for Singapore. The maximum income they can exclude in 2022 is $112,000, with the number slightly going up each year to adjust for inflation. Singapores personal income tax is very attractive, much more so than corporate income tax. Singapore Personal Income Tax Regulations at a Glance. The costs you can include are the following: To benefit from the Foreign Housing Exclusion (FHE), you must be able to pass one of the same tests as the FEIE: either the Bona Fide Residence Test or the Physical Presence Test. Tax obligations for foreigners employed overseas working in Singapore for short term assignment. These include exemptions from paying taxes on earned income, child, parent, and spouse support, life insurance policies, course fees, and the foreign maid levy, as well as the exemption from paying taxes on. Non-Singaporeans and non-Singapore Permanent Residents are typically treated as foreigners for tax reasons by Singapores tax authority, the IRAS (Inland Revenue Authority of Singapore). Privacy policy Copyright 2022. If you want to form a business in Singapore, refer to our page, Singapore Letter of Consent (LOC) Steps To Apply, Singapore Employment Pass vs EntrePass Know The Differences, PERSONAL INCOME TAX IN SINGAPORE FOR NON-RESIDENT EMPLOYEES. Yes, in most cases, as a foreign non-resident property owner, you have to pay property tax. Upon submission, you should expect a Notice of Assessment or a tax bill specifying the amount of tax you need to pay at some time between May and September. *These tax rates are subject to change. Our newsletter offers substance (over spam). Singapore vs. Dubai: Where to Incorporate? Foreign employees may leave the company in the meantime but are required to update their contact information with their employers and IRAS. Non-resident directors: 22% on remuneration. The tax filing deadline for personal income tax has been automatically extended to 31 May 2020 in light of the COVID-19 situation. Balance of withheld money will then be released after the settlement of any tax owing. All income earned in or derived from Singapore is chargeable to income tax in this nation. The tax, however, doesnt apply to selling residential properties, precious metals imports, or financial services. The circumstance under which the absence from Singapore is a part of the job requirement in Singapore. Bookkeeping is a critical task a small business owner should not overlook. Income earned above EUR 67,150, but below EUR 201,450, is taxed at half the normal rate for those first three years. The, The period of extended stay in Singapore is less than 60 days and. For example, a company may pay dividends to you in the form of company's shares. Ltd., Singapore - Registration number: 201920843M. Seeking professional tax advice and assistance can help taxpayers stay on track with the fast-evolving financial regulations in Singapore. On top of ensuring Singapores residents collect tax, it also frequently looks for areas of improvement in tax policy. Personal income tax guide for foreigners in Singapore Although Singapores progressive personal income tax rates range from 0% to 22%, using the various programs the Singapore Government has established could result in an effective payable tax that is substantially lower. The tax rate is 0.4% of the propertys total rent if the lease covers up to four years. Do Americans living in Singapore have to file a US tax return? Income that is earned overseaswhen collected in Singapore would not be subject to personal tax, except in the following circumstances: Income that is exempted from Personal income tax in Singapore. Tax obligations for foreigners leaving Singapore. Singapore Employers must notify IRAS at least one month before employees either stop working in Singapore or leave the country for more than three months. The availability of these digital services, as well as the temporary closure of IRAS taxpayer counter services, reduces the need for unnecessary paperwork and physical contact. No withholding tax is levied on dividends distributed abroad. Notably, directors fees are taxed at a flat rate of 20%, which is slightly higher. What is Notary And Apostille in Singapore, Singapore Foreign Worker Levy (FWL) For Work Permit, Guide For Finding A Good Coworking Office Space In Singapore, Period of stay (including work) in Singapore, Income taxed at progressive resident rates, At least 183 days for a continuous period over two years, At least 183 days for a continuous period over three consecutive years. 1) Income generated directly from activities of the Singapore company; and. The tax implications for a foreign investor will. Please be aware that IRAS may occasionally suspend the obligation for taxpayers who only have Auto-Inclusion Scheme (AIS) for Employment Income IRAS for employment income and who have the same relief claims as the taxpayer to file an income tax return. This article covers the tax treatment of foreign-sourced income in Singapore. These include: Heres what the tax rate will be each time you buy a home (depending on its market value): If the lease of your property is higher than 1,000 SGD, youll also have to pay stamp duty taxes. For many years, countless US expats werent aware of their tax obligations. . A copy of the tax incentive certificate or approval letter issued by the foreign jurisdiction. Deductions for sole proprietors, self-employed persons, and partners, Personal income tax in Singapore is based on residency status (tax resident and non-tax resident). Seeking professional advice is recommended for guidance on what tax incentives and Singapore Budget 2020 government support measures individuals, nationals and foreigners, may qualify for. Learn more. You should not substitute the information provided in this article for competent legal advice. Contact Bright!Tax today by providing your personal details to get started. Stayed or worked in Singapore for 61 to 182 days in a year. A partial tax exemption and a three-year start-up tax exemption for qualifying start-up companies are available. Foreigners who are physically present in Singapore for at least 183 days for a continuous period straddling 2 calendar years. In addition to personal income and corporate taxes, here are some of the other types of taxes youll have to pay while living in Singapore: Youll pay stamp duties on various types of transfers in Singapore. The tax rates applied to the personal employment income of a non-resident are as below: For non-resident directors, non-resident professionals, and non-resident public entertainers, the tax rates are imposed as follows: Being a taxpayer, you are obliged to file your own tax return every year once received a notification letter from IRAS. You must pay U.S. income tax on your foreign income regardless of where you reside if you are a U.S. citizen or U.S. resident alien. Singapore - Individual - Residence - Worldwide Tax Summaries Online The Inland Revenue Authority of Singapore (IRAS) generally defines foreign-source income as profits that arise from a trade or business carried on outside of Singapore (generally through operating subsidiaries in other jurisdictions). A NOR taxpayer benefits from tax exemption on employer contributions to non-mandatory foreign pension funds, which would otherwise be subject to tax in his hands. Singapore's foreign-sourced income exemption (FSIE) regime, specified classes of foreign-sourced income (i.e. Our team of experts can deliver all corporate services on a world-class platform at very affordable prices the best of all worlds. Even if you dont want to live in Singapore all year round, it is a good place to obtain a second residency or establish your family office or holding for doing business. Quick Guide: Income Tax for Foreigners and Returning Singaporeans Income earned above EUR 67,150, but below EUR 201,450, is taxed at half the normal rate for those first three years. In a periodic review conducted by the European Union (EU) in October 2021. A pre-assessment will be issued if the LOG is not given to the IRAS. For any lease that lasts more than four years, the tax rate will be 0.4% of four times the average annual rent of the leases period. Bookkeeping may seem to be a difficult chore if you are starting your, Time is an invaluable resource that small businesses must protect at all costs. This website uses cookies and third party services. Singapore - Individual - Taxes on personal income These different programs include: The Singapore Employment Pass allows foreigners to work in Singapore. 2022-2023 Tax Brackets & Federal Income Tax Rates By Kemberley Washington Editor Tax Prep Checklist: Everything You Need to File Your 2022 Taxes Individual taxpayers in Singapore are originally required to perform e-filing of their income tax returns by 18 April 2020. Heres how much they can expect to pay in corporate taxes: The Inland Revenue Authority of Singapore (IRAS) is the primary agency that regulates all tax-related operations in Singapore. So, if you have any questions and would like us to help you with the process, please write to us at [emailprotected] or via the contact form. Whats Singapore's Social Security system? Can a foreigner leave Singapore before their taxes are cleared? Tax on corporate income is imposed at a flat rate of 17%. It is also good to note that individuals working abroad are exempted from personal taxes. Singapore is home to a lot of foreigners, and for good reasons. Furthermore, if a foreign jurisdiction is not covered by a DTA, Singapore provides a Unilateral Tax Credit (UTC) for income sourced from such jurisdictions. Who qualifies as a resident in Singapore? Residents A resident individual's taxable income (after setoff of personal reliefs and deductions) is subject to income tax at progressive rates. their stationing in Singapore is a temporary work arrangement arising from COVID-19. by our team of accountants and tax practioners. Double Taxation Agreement Does Singapore Tax Foreign-Earned Income? (Inland Revenue Authority of Singapore). As there is no international tax transparency or CFC rules, it is, therefore, possible to live with a very low tax rate for offshore holding companies. But for that, the required application must be submitted to IRAS by March 31. Singapore - Corporate - Other taxes - Worldwide Tax Summaries Online Look for a lock () or https:// as an added precaution. Quarterly insights and articles directly to your email inbox. Relocating your residency and part of your wealth to Singapore can be a great option to protect and diversify your assets in uncertain times. What is taxable, what is not Dividends Dividends Dividends are profits you receive from your share of ownership in a company, which may be paid to you in cash or in kind. In the context of political and economic instability in Europe, many of our clients ask us for tax-friendly destinations outside the European Union, and Singapore is one of the favorites for businessmen and young entrepreneurs. Singapore - Taxation of cross-border M&A - KPMG Global The Inland Revenue Authority of Singapore (IRAS) states that you are a tax resident if you fall under one of the following categories: Staying in Singapore for at least 183 days over a year - you will be a tax resident for that year only The IRAS immediately treats every foreign national who receives a work permit with a minimum one-year validity in Singapore as a tax-resident. Corporate conference As should be prominent, if a foreign national spends less than 183 days in Singapore during a calendar year, they are considered a non-resident for tax reasons. Please visit the IRAS website for the latest rates. By law, all individuals who receive income from their activities in Singapore must file and pay their taxes to the Inland Revenue Authority of Singapore (IRAS), unless they qualify for an exemption. Personal Income Tax in Singapore for Foreigners - BBCIncorp How to Pay Income Tax in Singapore for Nationals and Foreigners ), Payments to non-resident public entertainer (artiste, musician, sportsman, etc. Singapore follows a progressive personal income tax procedure wherein the personal income tax rate starts from 0% to 22% on income above S$20,000.Filing of tax returns is required if your annual income is S$22,000 or more. Following categories of foreign-sourced income can be tax-exempt subject to meeting qualifying conditions as listed further below: Singapore Taxation on Foreign-Sourced Income, What foreign sourced income is considered taxable, Tax relief through Singapores tax treaties and credits, Avoidance of Double Taxation Agreements (DTAs) with an extensive network of countries. The foreigner must only be a tax resident during the first year of assessment, not the entire five-year qualifying term, in order to maintain their NOR taxpayer status. In Singapore, capital gains, dividend income, interests, and inheritance are wholly exempted from personal income tax. The income of non-residents who work in Singapore for 61-182 days in a calendar will be taxed at 15% or at the progressive resident rates, whichever gives rise to a higher tax amount. This article covers the following points : Tax-residency of Foreigners in Singapore Singapore Personal Tax rates Not Ordinarily Resident Scheme Tax Filing Dates in Singapore Income Tax Reliefs for Tax Residents* in Singapore Tax-residency of Foreigners in Singapore Because, like many other countries in Asia, Singapore is a territorially taxed country: tax is only payable on income earned or generated in Singapore, so foreign-source income is not taxed. An individual does not receive any income from a job, business, investment, or asset in Singapore. Singapore Tax Policy On Foreign-Sourced Income Copyright 2023 CorporateServices.com Pte Ltd. All rights reserved. This website uses cookies and third party services. IRAS | Income received from overseas Singapore Personal Income Tax Calculation 2021 The process can be completed online by following three simple steps: Due to the recent COVID-19 pandemic, Singapores government has authorized an automatic 3-month deferment of income taxes for companies and self-employed individuals. It depends. To be eligible for this residency, you have to pass an acceptance by the Singaporean authority and incorporate a company in Singapore. Therefore, the IRAS views that the administrative concession given to Singaporeans to choose to be treated as a non-resident is no longer relevant and hence will . Trusted websites. But do note, this rule doesnt apply if you are a director of a company, a public entertainer or, a professional in Singapore. Exempt from tax. Heysara Pte. Singapores deadline for submitting taxes Every year, by April 15th, IRAS requires that all tax returns be submitted (together with fully filled out paper tax forms). Below are some crucial main points on personal income tax in Singapore for foreigners: Should you have any questions regarding Singapore income tax for foreigners, talk to our support team by dropping a chat message or sending us an email via service@bbcincorp.com. You shouldn't leave this money on the table.Try MatchMEMatch with incentives you qualify forDiscover Singapore government incentives that are available to your company matchME is free to use, there is no catch. Lets now dive deeper into how personal income tax applies to a foreigner like you as well as some tips and pointers to help you reduce the amount you have to pay. Note that double tax treaty benefits are available to Singapore resident companies only. Relocate&Save has helped a considerable number of entrepreneurs and high-net-worth individuals to obtain Singapore residency in recent years. If you are staying in Singapore for no more than 60 days, you will not be taxed, except, Directors, non-residential professionals and public entertainers, and. Tax in Singapore | Singapore Tax Guide - HSBC Expat Personal income tax is one of the most fundamental in the Singapore tax system. The appeal should also detail the reason for your objections. If a foreigner is a non-resident of Singapore, they will only be taxed on income earned in Singapore. For example, your company must receive at least $100,000 SGDin funding from a third-party venture capitalist or an angel investor. For example, lets say you owe $20,000 worth of US taxes, but you already paid $5000 in taxes in Singapore. You only need to file the form if you possess more than $10,000 in Singaporean bank accounts, investments, or pensions, or other non-US financial accounts. Tax in Singapore | Foreigners Income Tax Rates Singapore go.gov.sg/open). In this article, we will answer the most common questions that American expats have about taxes in Singapore and what they can do to reduce their tax liability. If a NOR taxpayer spends at least 90 days outside of Singapore on business and has at least $160,000 in total Singapore employment income, they only pay income tax on the portion of their employment income that corresponds to the amount of days they spend there. Guide to Seller's Stamp Duty When Selling Property in Singapore Tax Rates Tax residents are taxed progressive income tax rates, which range from zero to 22 percentage. To qualify, you must earn at least $4,500 per month working in a managerial, executive, or specialist position in Singapore. Tax residents are taxed based on a progressive basis, from 0% to 22%. Employers who do not comply may be subject to a $1,000 maximum penalty and any unpaid taxes owed by the employee. Foreign employee Working in Singapore & tax filing (for employees & company/board directors etc) Foreigners with property in Singapore Report rental income and claim rental expenses Foreigners doing business in Singapore Sole-proprietorship, partnership, trade, business, vocation or profession Foreigners with side or personal income Need to pay tax on only the income earned in Singapore and are not entitled to tax reliefs. Boost your tax savings and ensure compliance. By default, no specific documents are required to claim the tax exemption (although IRAS has the right to ask for justification and evidence on demand). Be a permanent resident in Singapore. With that being said, for tax purposes, there are 2 types of status: You are considered a tax resident in Singapore if you fall under any of the following categories: Singapore adopts a progressive approach to personal income tax rates for tax residents. Digital Nomad Tax Liabilities Now, on to You Do Expats Pay Income Tax in Singapore? Income Taxes In Singapore - Procosec Asia Singapore Personal Tax for Non-Residents is applied to the income that accrues or is earned in Singapore. Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences; or 2. Non-residents Non-resident individuals are taxed at a flat rate of 22\%, except that Singapore employment income is taxed at a flat rate of 15\% or at resident rates with personal reliefs, whichever yields a higher tax. The IRAS offers individuals various tax payment options however a majority of taxpayers prefer to use the General Interbank Recurring Order (GIRO). Non-resident Professionals: 15% on gross income or 22% on net income. To qualify for the Pass, you must earn at least $4,500 SGD per month while working in a managerial, executive, or specialist job in Singapore. 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