How to e-File

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. 

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:   

1. Create a CorpPass User account for the person who will be filing.

2. Assign the S45 Withholding Tax (Filing) e-Service to the CorpPass user account of the person who will be e-Filing.

3. [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’.

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. 

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.

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:
  1. If you are submitting a few records, you can e-file via S45 Online e-Filing.  Please refer to the guide (PDF, 2.109MB)
  2. 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:
  1. The date that the payment was due and payable based on the agreement or contract, or the date of invoice. 
  2. The date that the payment was credited to the account of the non-resident or any other account designated by the non-resident
  3. The date of actual payment
  4. 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. If your payment to the non-resident was in foreign currency, convert the amount into Singapore dollars either by: Drop the cents when declaring the gross taxable income.
  • Using your bank's foreign currency selling rate; or 
  • Applying the daily exchange rate provided in the MAS' website as at the date of payment to the non-resident. 
    
    

• 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:
  
  1. 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.
  2. You will be able to obtain the original Certificate of Residence (COR) from the non-resident for each of the year 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:
  1. 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.

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 :

• Payment modes /Sign up for Master GIRO
• Payment Due Dates

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).

Other notices/letters such as demand notes and additional penalty letters will be available at a later date.

Beside e-Filing of withholding tax, there are other useful e-Services which are also available in myTaxPortal :-

• View S45 GIRO Plan (PDF, 1.07MB)
• View S45 COR Status (PDF, 988KB)

For details, you can refer to Step by Step guide of S45 Withholding Tax e-Services