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.
This step is required if your organisation is e-Filing withholding tax for the first time or when you want to authorise/re-authorise a person for e-Filing.
From 1 Sep 2018
CorpPass will replace EASY as the authorisation system from 1 Sep 2018 to access IRAS’ e-Services.
Once you are authorised, you can log in to myTaxPortal for “Organisation/Business Tax Matters or Client Tax Matters, whichever is applicable to file for the organisation.
CorpPass will be the ONLY login method. You will need a CorpPass account to log in to myTax Portal to file your withholding tax. You will no longer be able to log in using SingPass / IRAS PIN.
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: -
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 :
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
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.
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.
Please refer to our user guides here.
Alternatively, you may also visit our Taxpayers Service Centre for guidance on how to e-file.
No, there are no charges for the use of S45 e-Services.
The due date for e-filing of Withholding Tax submission is the 15th of the second month from the date of payment to payee.
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.