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Withholding tax (for payment to non-residents or non-resident companies)

 

Name of S45 e-Service  Description  Guides/FAQ 

S45 Online e-Filing 

S45 Online e-Filing allows you to prepare and submit single form to IRAS via myTax Portal. This option is also available to tax agents.

User Guide (1,344KB)

FAQ (140KB)

S45 Offline Data-Entry (ODE) application 

(Java Application 2.4MB)

The S45 ODE application allows you to prepare single or multiple records of payees offline, and submit as a single file to IRAS via the e-Services portal. It also allows you to import records using the ODE Import template.

User Guide (3,228KB)

FAQ (171KB)

S45 ODE Import template 

(204KB)

The S45 ODE Import template is an Excel template with built-in format and validation checks.  Always use the import template provided to import records into the S45 Offline Data-Entry (ODE) application.

 

View Offline Submission Status for S45 Withholding tax 

This feature enables Payers to check the status of the ODE files that have been submitted to IRAS. 

User Guide (981KB)

FAQ (111KB)

View S45 Withholding Tax GIRO Deduction Details 

This feature enables Payers to check the GIRO Deduction details 3 days after they have e-Filed.

User Guide (983KB)

 FAQ (132KB)

View Filing Status of Certificate of Residence 

This feature enables Payers to check the filing status of Certificate of Residence after they have claimed for Double Taxation Relief successfully. The status can be viewed 3 days after they have e-Filed.

User Guide (947KB)

 FAQ (72KB)


Pre-requisites for Using S45 e-Services

1. Active Master GIRO

To use these e-Services, you must be on GIRO. To apply, please complete a Master Giro application form (86KB) and select S45 tax type. A Master GIRO application form once processed successfully, allows you at anytime to add other tax type accounts to be paid by GIRO without having to complete another GIRO application form. You need to use your own bank account when you sign up using this application form.

If you have an existing GIRO arrangement with IRAS and wish to continue with your existing arrangement, you do not need to add these tax types to your Master GIRO form. 

2. e-Services Authorisation System (EASY)

EASY is an online system that allows organisations to authorise their employees or a third party to access e-Services on their behalf.  Learn more about EASY

 

Recommended hardware/ software requirement

- Windows 2000, Windows XP and Windows Vista

- Pentium 4 PC and above with 1 GB RAM (recommended 2 GB RAM)

- 512Kbps speed Broadband with connection to a local ISP

- Internet Explorer 5.5 and above or Mozilla Firefox 1.0 and above

Java Runtime Environment Version 6 Update 14 and above (for usage of ODE)

 

Install Latest Version of Offline Application and Import template

Enhancements/ changes might have been made to the S45 Offline Data-Entry (ODE) Application or S45 ODE Import template after you have downloaded them. Always check that you have the latest version before you transmit the files to IRAS.

 

How do I know if I have downloaded the latest version?

Always make an attempt to connect to the internet when you launch the S45 Offline Data-Entry (ODE) application. There will be a message to inform you to perform an auto-update if there is a later release of the S45 ODE application. Please accept all updates. However, do note that there is no auto-update for the S45 Import template.

To get the latest version of the S45 Offline Data-Entry (ODE) application and S45 ODE Import template, you can also re-download them from the S45 e-Services table above.

If you are interested in attending IRAS’s S45 e-Services seminar, please email us at enfs45@iras.gov.sg.

 

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Last Updated on 27 October 2009

© 2007 Inland Revenue Authority of Singapore. All Rights Reserved.