OBS_VALUE: <ul><li><a href=https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Services/Businesses/Companies/CorpPass%20Step-by-Step%20Guide%20for%20Foreign%20Entities.pdf target=_blank>CorpPass Step-by-Step Guidefor Foreign Entities- Corporate Tax</a></li><li><a href=https://www.iras.gov.sg/irashome/Individuals/Foreigners/Filing-your-taxes/Annual-Tax-Filing-Process--Foreigners-/ target=_blank>Inland Revenue Authority of Singapore, Annual Tax Filing Process (Foreigners)</a></li></ul>