Overview of e-Filing Process

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 : Authorise Users for Withholding Tax Filing

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.

 

      Step 2: Log into myTax Portal

      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.

       

      From 1 Sep 2018

      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.

          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
          • Please select the applicable relief/incentive under the Relief/Incentive (if applicable) if your organization 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 :

                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

                  • Can I submit paper tax form for withholding tax after 1 Jul 2016?

                    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.

                  • Can I view correspondence from the tax portal? E.g. Acknowledgement Page, Consolidated Statement or Confirmation of Payment letters

                    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.

                  • Are there any guides or e-Filing kiosks available?

                    Please refer to our user guides here.

                    Alternatively, you may also visit our Taxpayers Service Centre for guidance on how to e-file.

                  • Are there any charges for using S45 e-Services?

                    No, there are no charges for the use of 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 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 submission.

                  RATE THIS PAGE

                  • Strongly Disagree
                  • Strongly Agree

                  Information is easy to understand.

                  Information is useful.

                  Information is easy to find.

                   
                  Please email us if you would like us to respond to your enquiries.