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 CorpPass ID or NRIC/FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
   
4. Your client's tax reference number (For tax agents only)
   
5. 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, 2.109MB)

FAQ 

(PDF, 70KB)

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 CorpPass ID or NRIC/FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
   
4. Your client's tax reference number (For tax agents only)
   
5. 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 CorpPass ID or NRIC/FIN (only applicable if you are individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
   
4. Your client's tax reference number (For tax agents only)
   
5. Particulars of the Payee and details of the payment made to Payee

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 CorpPass ID or NRIC/FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
4. Your client's tax reference number (For tax agents only)
   
5. 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 

(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 CorpPass ID or NRIC/FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
4. Your client's tax reference number (For tax agents only)
   
5. 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 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, 1.942MB)

FAQ

(PDF, 112KB)

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 CorpPass ID or NRIC/ FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
   
4. Your client's tax reference number (For tax agents only)

N.A.

Processing

Status can be viewed immediately after e-filing

User Guide 
(PDF, 1.023MB)

FAQ 

(PDF, 44KB)

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 CorpPass ID or NRIC/FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
   
4. 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, 1.068KB)

FAQ 

(PDF, 58KB)

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 CorpPass ID or NRIC/ FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
4. 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, 988KB)

FAQ 

(PDF, 70KB)

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 CorpPass ID or NRIC/ FIN (only applicable if you are an individual payer)
3. Your CorpPass password or SingPass (only applicable if you are an individual payer)
4. Your client's tax reference number (For tax agents only) 

Submission

N.A.

Processing

N.A.

User Guide
(PDF, 639KB)

[For Business Payers/Tax Agents]

1. Your entity's tax reference
2. Your CorpPass ID and password
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]

1. Your tax reference (e.g. NRIC/FIN) 
   
2. Your SingPass or IRAS Unique Account (IUA)
   
   

Submission

5 minutes

Processing

The change will take effect within 7 days.