Tax Senior

The Tax Senior is the first role in the pathway where the work is yours. A defined portfolio of clients, their filing calendar, their computations and their IRAS correspondence sit with you, and a manager reviews the output rather than the process.

Two capabilities separate a strong senior from a competent associate. The first is review: catching the adjustment an associate missed, and explaining why it matters. The second is judgement — recognising when a position is not clear-cut, researching it properly, and framing the options for a manager rather than presenting a single answer.

Advisory work begins here, usually at the smaller end: withholding tax on a new cross-border payment, the tax consequences of an intercompany loan, an incentive eligibility question, a GST treatment on a novel supply. This is also the level at which in-house teams begin recruiting from practice, so it is the first real fork in the pathway.

Where this sits: the step up from Tax Associate and the direct feeder into Tax Manager and Transfer Pricing Manager. The full ladder is in the Tax pathway.

• Own the compliance cycle for a portfolio of corporate clients, from information request to filed return.
• Review associate-prepared computations, GST returns and schedules before manager review.
• Prepare and defend more complex positions: group relief, loss carry-back, foreign-sourced income exemption and incentive claims.
• Draft substantive IRAS query responses and objection letters for manager sign-off.
• Advise on routine withholding tax, permanent establishment and cross-border payment questions.
• Manage the client information flow directly, including escalating chronic delays before they threaten a deadline.
• Support transfer pricing documentation and local file preparation where the portfolio requires it.
• Coach associates through their first filing season and give structured review feedback.

• Three to five years of Singapore tax experience, predominantly in practice.
• CA (Singapore) or ACCA complete or in the final stages.
• SCTP accreditation started, and increasingly expected before manager promotion.
• Demonstrated ownership of a client portfolio through at least two full filing cycles.
• Working knowledge of Singapore's treaty network and the common cross-border payment issues.
• Evidence of review capability — you have caught errors, not only produced clean work.

• Describe your portfolio by shape, not size. Sectors, cross-border exposure and complexity say more than a client count.
• Bring a judgement call. A position that was not clear-cut, what you researched, and how you framed the options.
• Show review evidence. Interviewers at this level are buying your second pair of eyes.
• Be clear on practice versus in-house. Both are valid; drift is what worries hiring managers.
• Ask about advisory share. The proportion of non-compliance work determines how quickly you reach manager.