Extension of Withholding Tax Filing and Payment Due Date

 New! In light of the latest measures to manage the COVID-19 situation, the filing due date for all S45 Withholding Tax Forms due in Apr 2020 will be automatically extended to 15 May 2020

The payment due date will also be extended to 15 May 2020. For those on GIRO and who file by 15 April 2020, the deduction date remains as 25 Apr 2020. If GIRO deduction is unsuccessful, a second GIRO deduction will be automatically scheduled for 25 May 2020.  For those on GIRO and who file by 15 May 2020, the deduction date will be 25 May 2020. 

 Original Filing Deadline

Extended Filing Deadline New!

S45 Withholding Tax Forms due in Apr 2020      15 Apr 2020      15 May 2020

 

  1. Do I need to write in to IRAS to obtain an extension? 

    There is no need to write in to IRAS. The filing and payment due date will be automatically extended from 15 Apr 2020 to 15 May 2020.

  2. Will penalties be imposed if I am unable to pay the Withholding Tax after the extended due date?

    Penalties will be imposed if the Withholding Tax is paid to IRAS after the extended payment due date or if the subsequent GIRO deduction on 25 May 2020 is not successful. For details on penalties, please refer to Penalties for Late or Non-Payment of Taxes

    All applications for waiver of late payment penalty are to be submitted online via Request for S45 Withholding Tax Penalty Waiver
  3. If my S45 Withholding Tax was due and payable in Mar 2020, but I filed the form and paid the Withholding Tax in Apr 2020, will I be imposed with late payment penalties?
      Yes, late payment penalties will be imposed as the Withholding Tax was due and payable in Mar 2020. The one-month extension only applies for Withholding Tax forms due in Apr 2020.

       

      Due Date for Filing and Payment to IRAS

      As a payer, you are required to e-file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to the non-resident.

      If you are on GIRO for withholding tax payment, the GIRO deduction date is on the 25th of the month the tax is due. However, if the GIRO deduction date falls on a weekend or public holiday, the deduction will be on the next working day.

      You may refer to your acknowledgement page for payment details after you have e-filed.

      Penalty for Late Payment

      Penalties will be imposed if the withholding tax is paid to IRAS after the payment due date or the GIRO deduction is not successful.

      Determining the Date of Payment to the Non-Resident

      The date of payment is defined as the earliest of the following dates:

      1. When the payment is due and payable based on the agreement or contract, or the date of the invoice in the absence of any agreement or contract (credit terms should not be taken into consideration).
      2. When payment is credited to the account of the Non-Resident or any other account(s) designated by the Non-Resident
      3. The date of actual payment
      4. Director's Fees 

        a. Director 's Fees Approved in Arrears

        For director's fees approved in arrears, the director has already rendered the requisite services for the accounting year concerned. However, the director's fees must be disclosed to and approved by members of the company before they can be paid to him. Hence, the earliest date on which the director is entitled to the director's fees, is the date the fees are voted and approved at the company's AGM.

        b. Director 's Fees Approved in Advance

        For director's fees approved in advance, the director may not have rendered the requisite services for the accounting year concerned when the fees are approved at the company's AGM. Hence, the earliest date on which the director can be entitled to the director's fees, is as and when he renders his services.

       

      Multiple Payments for a Single Engagement (Non-Resident Professional or Public Entertainer)

      As a concession to simplify filing, if you have made multiple payments to the same non-resident professional (NRP) or non-resident public entertainer (NRPE) in respect of the same engagement within a 60-days period, you can consolidate the various payments into one e-filing submission and declare the last payment date as the date of payment to the non-resident professional or public entertainer. 

      • Can I consolidate and submit form IR37 twice a year if my withholding tax submission is at 0% tax rate?

        Yes, you can consolidate and file form IR37 electronically twice a year, on 15 June and 15 December of each year if you are claiming for full tax exemption (i.e. tax rate is 0%) under the Double Taxation Agreement (DTA) and Approved Royalties Incentive (ARI).