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Withholding Tax

Need help in using myTax Portal? Browse the myTax Portal Technical FAQ.

From 11 Apr 2021, you will be required to log in to government digital services for businesses (G2B) using Singpass instead of Corppass. For more information, visit Corppass website.

Singapore Corporate Access (or Corppass) is the sole authorisation system for entities to manage digital service access of employees or third party (e.g. tax agent) who need to perform corporate transactions with government agencies online. To access IRAS digital services on your behalf, your staff or tax agent must first be authorised via Corppass.

For assistance on Corppass setup, please refer to the relevant Step-by-Step Guides.

For information on how to login to myTax Portal using Corppass, please refer to the following guides:

Name of S45 e-Service Description 

 Information Needed 

Estimated Submission and/or  Processing Time 

 Guides/FAQ 

File S45 Form

For Payers to prepare and submit Withholding Tax Form electronically.

Tax Agents can also file for their clients.

  1. Your entity's tax reference 
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee 

Submission

5 minutes


Processing

Acknowledgment page will be displayed upon successful submission by the Approver.

User Guide
(PDF, 1.12MB)

FAQ

(PDF, 155KB)
Retrieve S45 Form (Draft)

For Payers to prepare to retrieve the S45 Form which was saved as draft.

The draft copy will be available for 60 days from the last saved date.
  1. Your entity's tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee

N.A.

  

Approve S45 Form

 

Only for authorised Approver of S45 e-Services to approve the S45 Form prepared by the Preparer.

The Form has to be approved within 60 days from the date Preparer submitted to the Approver.
  1. Your entity's tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee
  N.A.  
Submit S45 Form

Only for authorised Approver of S45 e-Services who had used 'File/Approve More Forms' via 'File S45 Form' to IRAS.

Forms have to be submitted within 60 days from the approval date.
  1. Your entity's tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee

Submission

5 minutes


Processing

Acknowledgment page will be displayed upon successful submission by the Approver 

 

S45 Offline Data-Entry (ODE) Application v3.15

(Latest update on Apr 2021)

For Payers who want to prepare multiple records offline and then submit in bulk. 

Java application that helps to upload the completed 'S45 ODE Import Template' for submission to IRAS.

  1. Your entity's tax reference 
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)
  4. Complete S45 ODE Import Template


Note :

Please follow the steps to delete and re-install the ODE application shown in e-Filing S45 Wthholding Tax, if you are not able to upload the ODE file due to previous version detected during your submission to IRAS.  

Submission

5 minutes



Processing

Acknowledgement page will be displayed upon successful submission by the Approver.

 

User Guide
(PDF, 1.30MB)

FAQ

(PDF, 249KB)

S45 ODE Import Template 

(XLS, 652KB)

(Latest update on Nov 2020)

For Payers who want to prepare multiple records offline and then submit in bulk.

Excel template that allows Payers to key in multiple records of payee offline.  

Particulars of the Payee and details of the payment made to Payee                                           

N.A.

                  

S45 ODE Import Template for SRS  

(XLS, 304KB)

(Latest update on Aug 2018)

For Payers who want to prepare multiple records offline and then submit in bulk.

Excel template that is applicable for importing of Supplementary Retirement Scheme (SRS) records into the S45 Offline Data-Entry (ODE) application.

Particulars of the Payee and details of the payment made to Payee

N.A.

  

View S45 Form Status 

For Payers to check the status of the records that were e-filed to IRAS. 
  1. Your entity's tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)

Submission

N.A.


Processing

Status can be viewed immediately after e-filing

User Guide
(PDF, 335KB)

FAQ 

(PDF, 55KB)

View S45 GIRO Plan 

For Payers to see the details of the current and previous GIRO Deduction. 
  1. Your entity’s tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)

Submission

N.A.


Processing

GIRO deduction details can be viewed 3 days after the S45 Form is e-filed.

User Guide 
(PDF, 460KB)

FAQ 

(PDF, 86KB)

View S45 COR Status 

For Payers to check the Certificate of Residence (COR) status of the non-resident. 
  1. Your entity’s tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only)   

Submission

N.A.


Processing

The COR status can be viewed for the relevant Payee 3 days after the S45 Form is e-filed. 



User Guide
(PDF, 296KB)

FAQ 

(PDF, 131KB)

View S45 Notices/Letters   

For Payers to view the following types of correspondences and notices:

  • Notices/Letters (e.g. Late Payment Penalty Notice, Confirmation of Payment)
  • Acknowledgement Pages from e-Filing



                                

  1. Your entity’s tax reference
  2. Your Singpass
  3. Your client's tax reference number (For tax agents only) 

Submission

N.A.


Processing

N.A.

User Guide
(PDF, 532KB)
Update Notice Preferences

[For Business Payers/Tax Agents]

Update your preference on how your company/business would like to be notified when its notice(s) are ready for viewing 
  1. Your entity's tax reference
  2. Your Singpass
  3. Your client's tax reference number (for tax agents only)

Submission

5 minutes


Processing

The change will take effect within 7 days.

 

Update Notice Preferences

[For Individual Payer]


Update your preference on how you would like to be notified when its notice(s) are ready for viewing 
  1. Your tax reference (e.g. NRIC/FIN) 
  2. Your Singpass

Submission

5 minutes


Processing

The change will take effect within 7 days.

 

Recommended hardware/ software requirement

  • Windows 8.1 and Windows 10
  • Pentium 4 PC and above with 1 GB RAM (recommended 2 GB RAM)
  • 512Kbps speed Broadband with connection to a local ISP
  • Internet Explorer 11 and above or Mozilla Firefox Version 49 and above or Google Chrome Version 54 and above or Microsoft Edge 
  • 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.