Tax exemption

Hello, I'm currently in the middle of getting divorced (married in Hong Kong). My current partner is due to give birth this June and I was wondering if I can declare our child here in Singapore for tax exemption even if we're not married yet?

Did you visit Singapore IRAS website to check this basic information? They have mentioned very clearly that Wife and child, NOT partner or fiancée or GF/BF.

Singapore doesn’t recognise any relationship other than Husband Wife with legal marriage certificate. Then, Wife & Child must be resided in Singapore with their DPs along with the work pass holder.

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