From 1 Sep 2018, CorpPass will be the only login method for online
corporate transactions with the Government. All payers (except for individuals)
must first set up the authorisation in CorpPass for its users before they can log in
to IRAS digital services. For assistance on CorpPass set-up, please refer to
the Step-by-Step guide
on how to register for CorpPass.
For foreign individuals (who are ineligible for
SingPass), the IRAS Unique Account has replaced IRAS PIN. To e-file WHT, you
need to register and activate the IRAS Unique Account first.
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
Company Staff/Third Party
The
person e-filing the WHT has to be assigned with the S45 Withholding Tax (Filing) and/or S45 Withholding Tax (GIRO Deduction Details) e-Services in CorpPass by the CorpPass
Administrator (CPA)/Sub-Admin of the company. However, the CPA/Sub-Admin does
not need to assign the S45 Withholding Tax (GIRO Deduction Details) e-Service
if the user is not required to view the GIRO deduction details.
However, if the WHT is e-filed by a third party (e.g. tax agent), the
third party must be authorised in CorpPass to act for the company.
All users who are e-filing WHT for a non-Singapore registered company
(e.g. REITS) or foreign company must also be assigned with the “For Non-UEN
Only” e-Service.
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
Sole-Proprietor (Only applicable to Local/Foreign Individuals)
Sole-proprietors (SPs) are required to log in to myTax Portal using
their SingPass or IRAS Unique Account to e-file the WHT to IRAS. Do note that
you are not able to authorise staff or third party to e-file the WHT on your
behalf.
Once you are authorized for WHT e-filing, use CorpPass to log in to myTaxPortal 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 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 (2.109MB) or submit a single file via S45 Offline
Data-Entry (ODE) application (1.942MB)
- If your company is filing WHT for services rendered by a non-resident
company, please select the Nature of Payment ‘Technical Assistance Fee’. For services rendered by an independent
contractor (i.e Non-resident professional), the Nature of payment is ‘Payment to Non-Resident Individual/Firm
Exercising Profession/Vocation in Singapore’.
- Date of Payment
This refers to the Date of
Payment to the Non-Resident. To ensure the declaration on date of payment is
correct, please refer to the information on determining the date of payment in When
to File and Pay Withholding Tax to IRAS - 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
This refers to the gross amount
that is subject to WHT.
All figures reported in the WHT Form
must be in Singapore Currency.
However, if your payment to non-resident is in foreign currency, you may use your bank's foreign
currency selling rate or the daily exchange rate provided in the MAS' website based on the date of payment to the non-resident to convert
into Singapore dollar.
Drop the cents when declaring the gross taxable income. - Relief/Incentive (if applicable)
Please select the applicable relief/incentive under the Relief/Incentive (if applicable) if your company 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.