Root. 1. Alternatively referred to as an admin, administrator, and gatekeeper, root is a superuser account on a computer or network and has complete control. See our Administrator definition for a full explanation.
Providing a photography or videography service is considered a professional service, and therefore is non-taxable. A photography or videography service only includes the actual taking of the photographs or videos (e.g. sitting fee, photo shoot, studio fee, etc).
Where director's fee is taxable in Singapore, it will be treated as income of the year in which you are entitled to the fee. This is usually the date of the company's annual general meeting or when the director's fee is approved by the board of the company.