My Singapore tax is borne by the employer. Do I still have to file a Singapore tax return?
You are required to file a Singapore tax return if you have derived Singapore sourced income and/or issued with a Singapore tax return by the IRAS. This is notwithstanding that your Singapore tax is borne by the employer.
Does my spouse or partner need to file a Singapore tax return?
Your spouse would not need to file a Singapore tax return, unless he/she is exercising Singapore employment, derived Singapore sourced personal income or is being issued with a tax return by the IRAS.
If your spouse/partner does not receive a notification to file the tax return and his/her chargeable Singapore income for the previous year is S$22,000 or more, he/she should contact the IRAS to request for the tax return to be issued.
Do I have the option to file my Singapore tax return jointly?
The default rule is a separate tax return and separate tax assessment for taxpayer and spouse. There is no joint tax filing in Singapore.