Overview of Withholding Tax (WHT) e-Filing Process

Individual payers (e.g. Sole Proprietors) are required to use SingPass to e-file. Foreign individuals who are ineligible for SingPass are required to use the IRAS Unique Account to e-File.  For assistance to register and activate the IRAS Unique Account, please refer to this guide.

All other payers (e.g. companies, partnerships) are required to use CorpPass to e-File their withholding tax. For assistance on CorpPass set-up, please refer to this guide

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 Staff/Third Party filling for the Company or Partnership for The First Time

The following steps must be done in CorpPass by the CorpPass Administrator (CPA)/ Sub-Admin of the company or partnership before the person (employee/ third party) can e-file WHT:   

  1. Create a CorpPass User account for the person who will be filing.

  2. Assign the S45 Withholding Tax (Filing) e-Service to the CorpPass user account of the person who will be e-Filing.

  3. [If e-Filing for a non-UEN entity e.g. REITS] Assign the “For Non-UEN Only” e-Service to the CorpPass user account of the person who will be e-filing. 

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 Individual Payers (e.g Sole-Proprietor) Filing Withholding Tax

Individual payers are required to use their SingPass or IRAS Unique Account to e-file the WHT. 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 authorised for WHT e-filing, use CorpPass to log in to myTax Portal 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 e-file the withholding tax.  

          • Which mode should I e-file?
            There are 2 ways to e-file your withholding tax:
            1. If you are submitting a few records, you can e-file via S45 Online e-Filing.  Please refer to the guide (PDF, 2.109MB)
            2. If you are e-filing many records, it will be faster to submit your records in an Excel-based file (S45 ODE Import Template) via S45 Offline Data-Entry (ODE) application.  Please refer to this guide (PDF, 1.942MB)
                
          • Nature of Payment
            Please select from the drop down list of payments. For more information on the types of payments and applicable withholding tax rates, please refer to the provided link.

          • Date of Payment
            For the date of payment to the non-resident, you should state the earliest of the following dates:
            1. The date that the payment was due and payable based on the agreement or contract, or the date of invoice. 
            2. The date that the payment was credited to the account of the non-resident or any other account designated by the non-resident
            3. The date of actual payment
            4. The relevant dates depending on whether the director fees were approved in arrears or approved in advance.
            Please refer to the guide to determine the date of payment to the non-resident. 

            • 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
              Please state the gross amount (i.e gross income taxable) that is subject to WHT in Singapore dollars. Drop the cents when declaring the gross taxable income.

              If your payment to the non-resident was in foreign currency, convert the amount into Singapore dollars either by:
            • Relief/Incentive (if applicable)
              If you have applied Double Tax Relief or Approved Royalty Incentive rate to withhold tax at a lower rate, please select the applicable item from the drop-down list during e-filing.

              Late payment penalties may be imposed if tax was wrongly withheld at a lower rate. 

              Before you claim Double Tax Relief, you should ensure that:
              1. The non-resident is a tax resident of Singapore’s Double Taxation Agreement (DTA) partner and does not constitute a permanent establishment in Singapore. Please refer to the Permanent Establishment Article in the relevant DTA for more details.
              2. You will be able to obtain the original Certificate of Residence (COR) from the non-resident for each of the period where DTR was claimed.  Please refer to IRAS’ requirements on COR in Claim Relief/Exemption Under The Avoidance of Double Taxation Agreement (DTA)
              Before you claim Approved Royalty Incentive, you should ensure that:
              1. You  have a Letter of Acceptance (LOA) from Economic Development Board (EDB) showing the reduced or nil withholding tax rate on the royalty payment made to the non-resident. IRAS will request for the signed copy of the LOA when required.

               

                Step 4: Save the Acknowledgement Page and Make Payment

                  You will receive an acknowledgment page upon successful e-Filing.

                  Please 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 :

                    Step 5 : View and Download S45 Notices/Letters

                    You can view and download the electronic copy of the following Notices/Letters via myTax Portal. For details, please refer to View S45 Notices and Letters (PDF, 639KB).

                    Types of Notices/Letters                      Earliest Date of The Record Available                               
                    Confirmation of PaymentPayments made from 15 Jun 2019 onwards
                    Filing Acknowledgement Page       Withholding Tax Submission made from 1 Jun 2020 onwards

                    Other notices/letters such as demand notes and additional penalty letters will be available at a later date.

                     

                    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

                      • Is it compulsory for a company to e-Ffile withholding tax to IRAS?

                        Yes, it is compulsory for a company to e-File  withholding tax including past withholding taxes that were omitted. Failure to file electronically is an offence under S94(2) of the Income Tax Act.

                      • 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 transmission.

                      • Are there any e-Filing guides available?

                        You may refer to our latest e-Filing guides here.

                      • Is there a charge for using S45 e-Sservices?

                        There is no charge for using 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 should I do if I realise that there is an error in the withholding tax e-filing form after successful submission to IRAS?

                        You can correct your errors via the following means:

                        1. If there is additional gross taxable income (i.e. gross amount) to be declared:

                          Example
                          Withholding tax was wrongly reported in foreign currency instead of in Singapore dollars during e-filing

                          What you need to do
                          Please e-file the additional amount via myTax Portal and make payment arrangement.
                        2. For all other amendments: 

                          Examples
                          - Claim DTR/Exemption after previously withholding at domestic rate
                          - Correct an error in the Non-Resident's Name; or Nature of payment; or Date of payment

                          What you need to do
                          Please submit the filing amendments online with the supporting documents (PDF, 78KB) uploaded:     

                          (a) If you are a Business Payer
                              (CorpPass authentication required)


                          (b) If you are a Tax Agent / Individual Payer
                              (SingPass authentication required)

                                    We will respond to your request within 15 working

                                    days.

                           

                        1. This is my first time filing withholding tax late, how can I appeal for waiver of the late payment penalty imposed?

                          Generally, penalties will not be waived unless there are exceptional circumstances.

                           IRAS may consider your appeal for a waiver of the late payment penalty if : 

                          1. This is your first appeal or you have filed and paid on time in the last two years; and
                          2. You have paid the overdue tax in full; and
                          3. You undertake to pay your tax by the due date in future. This includes taking measures to ensure that late payment will not happen again, such as signing up for GIRO.

                          All applications for waiver of late payment penalty are to be submitted online via Request for S45 Withholding Tax Penalty Waiver

                          We will process your request within 15 working days.