Overview of Withholding Tax (WHT) e-Filing Process

From 1 Sep 2018, CorpPass will be the only login method for online corporate transactions with the Government. All payers (except for individuals) must first set up the authorisation in CorpPass for its users before they can log in to IRAS digital services. For assistance on CorpPass set-up, please refer to the Step-by-Step guide on how to register for CorpPass.

For foreign individuals (who are ineligible for SingPass), the IRAS Unique Account has replaced IRAS PIN. To e-file WHT, you need to register and activate the IRAS Unique Account first.

Step 1 : Authorise Users for WHT e-Filing

This step is required if your company is e-Filing WHT for the first time or when there is a change in the persons filing the WHT.

 

For Company Staff/Third Party

The person e-filing the WHT has to be assigned with the S45 Withholding Tax (Filing) and/or S45 Withholding Tax (GIRO Deduction Details) e-Services in CorpPass by the CorpPass Administrator (CPA)/Sub-Admin of the company. However, the CPA/Sub-Admin does not need to assign the S45 Withholding Tax (GIRO Deduction Details) e-Service if the user is not required to view the GIRO deduction details. 

However, if the WHT is e-filed by a third party (e.g. tax agent), the third party must be authorised in CorpPass to act for the company.  

All users who are e-filing WHT for a non-Singapore registered company (e.g. REITS) or foreign company must also be assigned with the “For Non-UEN Only” e-Service.

Assignment of 'Preparer' and 'Approver' Role

When assigning the S45 Withholding Tax (Filing) e-Service to a user in CorpPass, the CPA/Sub-Admin will be required to select the user’s role as either the ‘Preparer’ or ‘Approver’.

Preparer

                                                                                                                                                                                 Approver                                                                                                                                                   

   Select ‘File S45 Form’ under S45 after logging into myTax Portal

Can complete the WHT filing and save it as a draft or submit to Approver. There will be an acknowledgement page to show your submission to Approver is successful.

Can complete the WHT filing and save it as a draft or review the WHT filing completed by a Preparer.

Cannot submit the WHT filing to IRAS.

Has to inform the Approver that the draft or submission is ready for review and approval before submission to IRAS. The Approver has to review and grant approval within 60 days, otherwise the above draft/submission will be deleted.

Can submit the WHT filing to IRAS.

Do note that any users who are authorised with “access to all e-Services” in CorpPass will be assigned with the Approver role by default.

For Sole-Proprietor (Only applicable to Local/Foreign Individuals)

Sole-proprietors (SPs) are required to log in to myTax Portal using their SingPass or IRAS Unique Account to e-file the WHT to IRAS. Do note that you are not able to authorise staff or third party to e-file the WHT on your behalf. 

      Step 2: Log into myTax Portal

      Once you are authorized for WHT e-filing, use CorpPass to log in to myTaxPortal for "Business Tax Matters or Client Tax Matters", whichever is applicable, to e-file for the company.

          Step 3 : e-File Your Withholding Tax

          Once you are authorised, you can log in to myTax Portal to complete and e-file the withholding tax. However, before e-filing, there are points to take note: -

          • There are 2 ways of e-filing submission - S45 Online e-Filing (2.109MB) or submit a single file via S45 Offline Data-Entry (ODE) application (1.942MB) 
          • If your company is filing WHT for services rendered by a non-resident company, please select the Nature of Payment ‘Technical Assistance Fee’. For services rendered by an independent contractor (i.e Non-resident professional), the Nature of payment is ‘Payment to Non-Resident Individual/Firm Exercising Profession/Vocation in Singapore’.  
          • Date of Payment
            This refers to the Date of Payment to the Non-Resident. To ensure the declaration on date of payment is correct, please refer to the information on determining the date of payment in When to File and Pay Withholding Tax to IRAS 
          • Period of Payment
            This refers to the period of interest, technical assistance rendered, director’s fees etc for which the payment is made for. If the Period of Payment covers more than 1 year, you will be prompted to file for each calendar year separately.
          • Period of Engagement
            This refers to the period in which the non-resident professional or non-resident public entertainer is engaged to render their services. If the Period of Engagement covers more than 1 year, you will be prompted to file for each calendar year separately.
          • Taxable Income
            This refers to the gross amount that is subject to WHT.

            All figures reported in the WHT Form must be in Singapore Currency. However, if your payment to non-resident is in foreign currency, you may use your bank's foreign currency selling rate or the daily exchange rate provided in the MAS' website based on the date of payment to the non-resident to convert into Singapore dollar. 

            Drop the cents when declaring the gross taxable income.
          • Relief/Incentive (if applicable)
            Please select the applicable relief/incentive under the Relief/Incentive (if applicable) if your company is applying Double Tax Relief or Approved Royalty Incentive rate on the withholding tax records to be e-filed.
          • Only users who are authorised as Approver can submit the e-Filing to IRAS
          • You should receive an acknowledgment page upon successful transmission of the e-Filing. 

           

            Step 4: Save the Acknowledgement Page and Make Payment

              Save and read the instructions in the acknowledgment page to make payment (if applicable) to IRAS by the due date.

              For details on the modes and due dates for payment, please refer to the following :

                Other e-Services

                Beside e-Filing of withholding tax, there are other useful e-Services which are also available in myTaxPortal :-

                  For details, you can refer to Step by Step guide of S45 Withholding Tax e-Services

                  • Can I submit paper tax form for withholding tax after 1 Jul 2016?

                    No. It is an offence under S94(2) of the Income Tax Act if you do not file your withholding tax electronically from 1 Jul 2016. You have to e-File via myTax Portal even if the filing of the withholding tax was due before 1 Jul 2016.

                  • Can I view correspondence from the tax portal? E.g. Acknowledgement Page, Consolidated Statement or Confirmation of Payment letters

                    Currently, the e-Service to view correspondence is not available in myTax portal.

                    The acknowledgement page/ consolidated statement will be shown after you have filed online successfully and you are encouraged to print or save if you want to retain a copy.

                    The original Confirmation of Payment letter (CP) will also be issued to payer within 10 days from GIRO deduction or receipt of payment.

                  • Are there any guides or e-Filing kiosks available?

                    Please refer to our user guides here.

                    Alternatively, you may also visit our Taxpayers Service Centre for guidance on how to e-file.

                  • Are there any charges for using S45 e-Services?

                    No, there are no charges for the use of S45 e-Services.

                  • What is the due date for e-Filing of Withholding Tax submission?

                    The due date for e-filing of Withholding Tax submission is the 15th of the second month from the date of payment to payee.

                  • What are the different e-Filing modes available?

                    You may file online via myTax Portal or via our S45 Offline Data Entry (ODE) application.

                    S45 ODE application is an offline JAVA application that allows you to prepare single or multiple S45 submissions offline, and requires an internet connection only during submission.

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