必须交税
If your contract for work is about to end or you decide to work for another company or plan to leave Singapore for more than three months, your employer must ensure that you pay all your taxes before you go. This process is known as Tax Clearance.
However, if you are a Singapore Permanent Resident leaving Singapore permanently and your last employer has not sought clearance, you must notify IRAS via fax to +65 6351 2707 or mail to:
Inland Revenue Authority of Singapore
55 Newton Road
Singapore 307987