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 :

                Step 5 : View and Download S45 Notices/Letters

                You can now view and download the electronic copy of the confirmation of payment (e-CP) via myTax Portal, issued for payment made from 15 Jun 2019 onwards. For details, please refer to View S45 Notices and Letters (983KB)

                Other notices/letters such as filing acknowledgment page and consolidated statement will only be available at a later date. Meanwhile, please continue to print or save a copy of the filing acknowledgment page and consolidated statement for your retention upon successful transmission to IRAS.

                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 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 enfs45@iras.gov.sg. We will process your request within 15 working days. 

                     

                  • 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.

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