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forpc LV7
发表于 21-9-2006 10:33:00
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<div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>jordi</i>在2006-9-16 16:45:00的发言:</b><br/>谢谢了.</div><p></p><p>新加坡人出国工作的报税:</p><p style="MARGIN: 0cm 0cm 0pt;"><strong><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1">1. </font><a id="How_will_my_tax_be_assessed" name="How_will_my_tax_be_assessed"><font color="#000000" size="1">How will my tax be assessed?</font></a></span></strong><u><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"></span></u></p><p style="MARGIN: 0cm 0cm 0pt;"><u><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"><font size="1"></font></span></u> </p><font size="1"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"><p style="MARGIN: 0cm 0cm 0pt;"><font size="1"><u><span lang="EN-GB" style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"><font size="1">Residence Status</font></span></u></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"> <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-GB" style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"><font size="1">Your income tax liability will depend on your residence status in Singapore for income tax purposes.</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"></font></span> </p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="1"><font size="1"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">A Singapore citizen is a tax resident in Singapore if you normally reside in Singapore except for temporary absences which are consistent with the claim to be a resident.</font>
</span><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt;"><p></p></span><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-weight: bold;"> <p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><font size="1"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-weight: bold;"><font size="1">Example</font></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">:</font>
<p></p></span></font></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">If you are sent by your employer to work overseas, you are treated as a tax resident in Singapore during the period of your overseas employment because you intend to return to Singapore.</font>
</span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial;"><p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><u><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"></span></u></p></font></span></font></font></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-weight: bold;"> <p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><font size="1"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-weight: bold;"><font size="1">Example</font></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">:</font>
<p></p></span></font></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">If you are sent by your employer to work overseas, you are treated as a tax resident in Singapore during the period of your overseas employment because you intend to return to Singapore.</font>
</span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial;"><p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><u><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"></span></u></p><p style="MARGIN: 0cm 0cm 0pt;"><font size="1"><u><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"></font></span></u></font> </p><p style="MARGIN: 0cm 0cm 0pt;"><font size="1"><u><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1">Electing for Not Ordinarily Resident (NOR) Status</font></span></u></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"> <p></p></font></span></p><p style="MARGIN: 0cm 0cm 0pt;"><font size="1"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-US; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"><font size="1">If you are a resident and accorded the </font></span><u><span style="FONT-SIZE: 7.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-US; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"><a href="http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.14+nor.asp" target="_blank"><font size="1">NOR status</font></a></span></u></font><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-US; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"><font size="1">, you can enjoy the following concessions from the Year of Assessment 2003:</font></span></p></span></font><ul type="disc"><li class="MsoNormal" style="MARGIN: 0in 0in 0pt; COLOR: black; mso-list: l0 level1 lfo1; tab-stops: list .5in; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><font size="1"><span style="FONT-SIZE: 8pt; FONT-FAMILY: Verdana;"><font size="1">Time apportionment of <country-region wst="on"><place wst="on">Singapore</place></country-region> employment income</font></span>
</font></li><li class="MsoNormal" style="MARGIN: 0in 0in 0pt; COLOR: black; mso-list: l0 level1 lfo1; tab-stops: list .5in; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 8pt; FONT-FAMILY: Verdana;"><font size="1">Tax exemption of pre-assignment income remitted to <country-region wst="on"><place wst="on">Singapore</place></country-region>.<p></p></font></span></li></ul><p><font size="1"><u><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1">Option To Be A Non-Resident</font></span></u></font></p><font size="1"><u><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"></span></u></font><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="1"><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">You are given an option to be treated and taxed as a non-resident if your overseas employment is for a period of at least 6 months in any calendar year.</font>
<p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1"> <p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">This option is also available to a Singapore permanent resident if he has established his permanent home in Singapore.<p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"> <p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><font size="1"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-bidi-font-weight: bold;"><font size="1">Example</font></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">:</font>
<p></p></span></font></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">If your overseas employment spans a period from 1 April 2002 to 31 October 2002, you will be allowed the choice of being taxed as a non-resident for Year of Assessment 2003.</font></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 6.0pt;">
<p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 6.0pt;"> <p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="1">This option is available on a yearly basis. You may opt to be assessed as a non-resident for one year of assessment and as a resident for another year.</font></span><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1"> This option does not extend to you under the following conditions.</font>
<p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"> <p></p></span></p><p style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">a.<span style="mso-tab-count: 1;"> </span>Your overseas employment is incidental to your employment in Singapore. For example, as part of your work here, you have to travel overseas for a total of 6 months in a year.</font>
<p></p></span></p><p style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">b.<span style="mso-tab-count: 1;"> </span>You are employed outside Singapore on behalf of the Government of Singapore.</font>
<p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><p></p></span></p><p><font size="1"><font size="1"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1">Please see</font>
</span><u><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><a href="http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.11+different+tax+treatment+for+a+resident+n+a+non-resident.asp" target="_blank"><font size="1">the different tax treatment for a resident and a non-resident and illustrations on</font></a></span></u></font></font></p></font></span><font size="1"><font size="1"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1">Please see</font>
</span><u><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><a href="http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.11+different+tax+treatment+for+a+resident+n+a+non-resident.asp" target="_blank"><font size="1">the different tax treatment for a resident and a non-resident and illustrations on</font></a></span></u></font></font><font size="1"><font size="1"><u><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><p><strong><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font color="#000000" size="1">4. </font><a id="What_must_I_do_before_going_overseas" name="What_must_I_do_before_going_overseas"><font color="#000000" size="1">What must I do before going overseas?</font></a></span></strong><span style="mso-bookmark: What_must_I_do_before_going_overseas;"></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana;"><p></p></span></p><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1"><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">Before you leave for your employment overseas, please arrange to do the following.<p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">a.<span style="mso-tab-count: 1;"> </span>Pay your taxes (if any).<p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">b. Update IRAS on the change in your correspondence address. <p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">c.<span style="mso-tab-count: 1;"> </span>Advise IRAS on the period of absence from Singapore.</font></span><span style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial;">
<p></p></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><p></p></span></p><p><p></p></p></font></span><p><font size="1"><font size="1"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1">You can</font>
<span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB;"><a href="http://www.iras.gov.sg/ESVPortal/contact_iras/contact_iras_emailus_it.asp" target="_blank"><font size="1">email</font></a></span></span></span></font><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1"> us or fax to </font>.<p></p></span></font></p><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><font size="1">If you prefer you may write to <p></p></font></span></p><p style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt; mso-fareast-font-family: 'Times New Roman';"><p><font size="1"></font></p></span></p><p><p><font size="1"></font></p></p></span><p><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-ansi-language: EN-GB; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US;"><font size="1">COMPTROLLER OF INCOME TAX<br/>Inland Revenue Authority of <country-region wst="on">Singapore</country-region>
<br/><street wst="on"><address wst="on">55 Newton Road,</address></street> Revenue House<br/><country-region wst="on"><place wst="on">Singapore</place></country-region> 307987<p></p></font></span></p></span></u></font></font> |
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