sg-income-taxSource-cited draft Use this skill whenever asked about Singapore income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay in Singapore", "Form B", "Form B1", "IRAS income tax", "trade income", "capital allowances Singapore", "personal reliefs", "tax residence 183 days", "Section 10(1)(a)", "CPF self-employed", "self-employed tax Singapore", "myTax Portal", "DBS Bank statement", "OCBC income", "PayNow transfer", "Stripe Singapore", or any question about filing or computing income tax for a Singapore sole proprietor or freelancer. This skill covers progressive rates (0--24%), trade income computation, capital allowances (Section 19/19A), approved deductions, personal reliefs, CPF MediSave, tax residence rules, filing deadlines, and penalties. ALWAYS read this skill before touching any Singapore income tax work.