Correcting Errors made in S45 Withholding Tax Form


Please complete the S45 Withholding Tax Form carefully to avoid making mistakes. If there are errors discovered after filing, you should correct the errors via the following means:  

  1. If amendment results in additional withholding tax payable:
    Please file the additional withholding tax using the File S45 form via myTax Portal and pay the additional tax and late payment penalties.
  2. For all other amendments:
    Please download the IR37 Filing Amendment Request Form (45KB) or IR37 Filing Amendment Request Form (For NRP & NRPE) (48KB) (for filing amendments relating to Non-Resident Professionals/Public Entertainers) and email the completed form together with the supporting documents to We will process your request within 15 working days.

Refund of credit due to overpayment of withholding tax will be processed within 30 days upon agreement by IRAS that a refund is due. For more information on the refund modes, please visit Tax Refunds.