Common Errors | What You Need to Know/Do |
Common Errors When e-Filing S45 Withholding Tax
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Wrongly declared the date of payment for nature of payment, except Director’s Fees. | 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, not necessary a bank account; 3. The date of actual payment. You are required to take into consideration all the above-mentioned dates and declare the earliest date as the date of payment in the S45 Form. |
Wrongly declared the date of payment for Director’s Fees. | The date of payment is defined as the earliest of the following dates: 1. When payment is credited to the account of the Non-Resident or any other account(s) designated by the Non-Resident, which need not necessarily be a bank account; 2. The date of actual payment; 3a. 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. 3b. 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. You are required to take into consideration all
the above-mentioned dates and declare the earliest date as the date of payment in the S45 Form. |
Wrongly reported 'Tax
Borne by Payer' when you had actually withheld the tax from the amounts payable to the non-resident. | You should only select 'Tax Borne by Payer' in the S45 Form when you are contractually liable to bear the withholding tax on the payment to a non-resident. Paying the tax withheld from payment to a non-resident, on behalf of the non-resident, to IRAS, is not considered tax borne by payer. |
Error during e-Filing when submitting multiple withholding tax forms under one submission. | To submit multiple forms under one submission, please follow these steps: 1. Select 'File more form'/'Approve more form' after preparing or approving the last form instead of clicking 'Submit'. 2. Under the S45 tab, click on 'Submit S45 Forms' and perform a wild search without keying in any search criteria. The search results will show all the forms you have filed/approved. 3. Check all the forms that you wish to submit to IRAS. 4. Complete the Declaration and proceed to submit. |
Wrongly declared the name of non-resident based on its trading name/ inter-company abbreviation. | You should declare the name of the non-resident in the S45 Form based on the legal name/ registered name of the non-resident. The non-resident’s name should be stated in full without abbreviations (i.e. short form), prefix or suffix unless it is part of the legal/ registered name and avoid adding
spacing or punctuation marks such as full stop, comma. If you are claiming Double Taxation Relief, then you must make sure that the name of the non-resident stated in the Certificate of Residence is the same as the name declared in your withholding tax submission. |
Unable to upload the ODE file into myTax Portal and prompted with the message: 'A previous version of the Offline Data Entry Application has been
detected. Please update your application by re-launching it'. | Please delete the ODE application, and then re-install the latest version of the ODE application from the
IRAS website. To delete the existing ODE application, please follow the steps below: 1. Launch 'Configure Java' in your computer's Start Menu 2. In 'Java Control Panel', under the tab 'General', click on 'View…' button 3. 'Java Cache Viewer' will be launched:
i. Choose 'Show: Applications' ii. Select 'S45 Offline Data Entry Application'
iii. Click to delete the ODE application 4. After deleting, click 'Close' in the 'Java Cache Viewer' 5. Click 'OK' in 'Java Control Panel' |