Withholding tax is to be paid to IRAS by the 15th of the second month from the date of payment to the non-resident.
From 1 Jul 2016, the withholding tax form can only be filed electronically via myTax Portal, for withholding tax payment to IRAS.
Step 1 : Prepare the Following Information
- Your organisation tax reference number
- Your personal identification number (NRIC/FIN/ASGD/ITR)
- Your personal Singpass / IRAS PIN
If you do not have a Singpass or IRAS PIN, please reset/request a Singpass or IRAS PIN
Businesses to use CorpPass to transact with IRAS from Q3 2018
Businesses will be required to use CorpPass as the login method as well as to
authorise staff/third party to access IRAS’ e-Services from Q3 2018. The
implementation date of CorpPass for IRAS’ e-Services will be announced at a
later date.
- Your organisation’s e-Services Access Code issued by IRAS.
You need the
Access Code if this is the first time you are e-Filing for your organisation,
or when you want to authorise/re-authorise your employee or a third party for
e-Filing. If the access code is misplaced or expired, please fax/mail us your
completed access code
application form.
For request of IRAS PIN or Access Code, it will be
sent via mail within 4 working days for Singapore residential or
business-registered addresses. If the address provided is a non-Singapore
address, the PIN mailer may take 2-4 weeks to reach the applicant.
Step 2: Log into e-Authorisation System (EASY) and myTax Portal
Log in to e-Authorisation System (EASY) using your organisation’s Access Code and your
SingPass / IRAS PIN to authorise a staff or a third party
(e.g. tax agent) to file for the organisation
Once the staff or the third party is authorised,
they can log in to myTaxPortal for “Organisation/Business Tax Matters or Client
Tax Matters, whichever is applicable.
Step 3 : e-File 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 or submit a single file via S45 Offline
Data-Entry (ODE) application.
- All figures reported in the Withholding Tax Form
must be in Singapore Currency.
However, if your payment to non-resident is in foreign currency, please use foreign
currency selling rate based on the date of payment to the non-resident to convert
into Singapore dollar.
- Drop the cents when declaring the gross taxable income
- Only staff or the third party 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: Print and Payment
Print and
read the instructions in the acknowledgment page to make payment to IRAS by the
due date.
For details
on the modes and due dates for payment, please refer to the following :