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:
Create a CorpPass
User account for the person who will be filing.
Assign the S45
Withholding Tax (Filing) e-Service to the CorpPass user account of the
person who will be e-Filing.
[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:- If you are
submitting a few records, you can e-file via S45 Online e-Filing. Please refer to the guide (PDF, 2.109MB)
- 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:- The date that the payment
was due and payable based on the agreement or contract, or the date of invoice.
- The date that the payment was credited to the account of the non-resident or any other account designated by the non-resident
- The date of actual payment
- 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:
- 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.
- 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:- 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 Payment | Payments 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