The address field when filing the income tax does not have to be a local address. However, do note that the address field in the IR8A reported is not where we will send the Notice of Assessment (NOA) to the taxpayer, the designated mailing address for the NOA continues to be the employee's officially registered address with the Inland Revenue Authority of Singapore (IRAS).
In previous years as well, there was no restriction on the employee's address in the IR8A, that it had to be local. Consequently, as there are some employees who are working overseas but still taxable in Singapore, the address details for such employees must be accurately recorded in alignment with the specifics of their respective work arrangements.
Filing your tax return is a yearly obligation for every eligible taxpayer. All completed forms must be submitted to Singapore tax authority by 1 March every year. However, we strongly encourage employers to submit by 10 February to avoid last-minute rush.