You can no longer qualify – the NOR scheme has ceased. No new NOR status has been granted since the Year of Assessment 2020, and the last five-year award ran from YA 2020 to YA 2024, so it has now expired. There is nothing to apply for.
For reference, when the scheme operated an individual had to be a Singapore tax resident for the Year of Assessment in question, and not have been a Singapore tax resident in the three YAs immediately before it. Approved applicants received NOR status for five consecutive YAs, and the main concessions were time apportionment of employment income (subject to at least 90 days spent outside Singapore for business and a minimum Singapore employment income threshold) and tax exemption on employer contributions to non-mandatory overseas pension funds.
If you obtained NOR status in an earlier year, the only remaining relevance is to prior-year filings, since all statuses have now expired.
Ordinary Singapore tax residency rules continue to apply – broadly, being physically present or employed here for at least 183 days in a calendar year. Apexia can review your residency position and advise on the reliefs currently available to relocating executives.