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Withholding Tax

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 tax reference number (e.g. NRIC/FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation's tax reference number 
  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  (1MB)

FAQ  (70KB)
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 tax reference number (e.g. NRIC/FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation's tax reference number 
  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 tax reference number (e.g. NRIC/FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation's tax reference number 
  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. 
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 tax reference number (e.g. NRIC/FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation's tax reference number 
  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.

 

S45 Offline Data-Entry (ODE) application v3.5

(Latest update on Apr 2017)

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 tax reference number (e.g. NRIC/FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation's tax reference number 
  4. Your client's tax reference number (For tax agents only)
  5. Complete S45 ODE Import Template

Submission

5 minutes

Processing

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

 


User Guide  (2MB)

FAQ  (112KB)

S45 ODE Import template (632KB) 

(Latest update on Feb 2017)

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 (295KB)

(Latest update on Apr 2017)                                                            

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 PayeeN.A. 

View S45 Form Status 

 For Payers to check the status of the records that were e-filed to IRAS. 
  1. Your tax reference number (e.g. NRIC/ FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation’s tax reference number
  4. Your client's tax reference number (For tax agents only)

Submission

N.A.

Processing

Status can be viewed immediately after e-filing.

User Guide (347KB)

FAQ (44KB)

View S45 GIRO Plan 

 For Payers to see the details of the current and previous GIRO Deduction. 
  1. Your tax reference number (e.g. NRIC/ FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation’s tax reference number
  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  (372KB)

FAQ (58KB)

View S45 COR Status 

 For Payers to check the Certificate of Residence (COR) status of the non-resident. 
  1. Your tax reference number (e.g. NRIC/ FIN)
  2. Your SingPass or IRAS PIN
  3. Your organisation’s tax reference number
  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 (293KB)

FAQ (70KB)


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.