How to e-file

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.

Overview of e-Filing Process

Step 1 : Prepare the Following Information

  1. Your organisation tax reference number
  2. Your personal identification number (NRIC/FIN/ASGD/ITR)
  3. 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.
  4. 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 :

    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.

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