这是从iras.gov.sg网站上找来的

As your stay in Singapore for the first year was less than 183 days, you were taxed at the flat rate of 15% on your employment income. However if you were to stay / work in Singapore for 3 consecutive years of assessment, we will consider to revise your assessment to tax you at the resident rate even if your first and last year in Singapore is less than 183 days. You need to send the relevant documents to prove the duration of your stay or employment in Singapore in order for us to review your assessment.

注意这个词“stay”,居住。就是说如果你在singapore本年内呆了超过183天，就可以按‘resident’来交税。如果你在这之前是在这里学习，当然也算。

我第一年就是: 8月份工作的，未满183天，但是我是在这里读的书，那一年都在新加坡，所以按‘resident’来交。'resident'的标准是20k一下不用付。

不幸的是，iras把我的材料搞混了，他们以为我以前没有在新加坡居住，所以按15%给我寄的账单。（好几千），不过我没交。现在一直拖了3个多月。我补给了一些材料给他们，证明我在新加坡居住的时间，他们也收到了，现在正在重新审理。不过效率可够慢的。

如果你也是我这种情况，最好提供你在新加坡居住时间的证明，让学校写封信证明你的学习时间就行。如果你真的就在这里工作了3个月，那就交钱吧。