Correcting Errors Made In S45 Withholding Tax Form

General information on how to correct the errors made in your withholding tax submission. 

Please complete the S45 Withholding Tax Form carefully to avoid making mistakes. If there are errors discovered after filing, you should correct the errors via the following means:  

  1. If there is additional gross taxable income (i.e. gross amount) to be declared:

    Example
    Withholding tax was wrongly reported in foreign currency instead of in Singapore dollars during e-filing

    What you need to do
    Please e-file the additional amount via myTax Portal and make payment arrangement.

  2. For all other amendments: 

    Examples
    - Claim DTR/Exemption after previously withholding at domestic rate
    - Correct an error in the Non-Resident's Name; or Nature of payment; or Date of payment

    What you need to do

    Please submit the filing amendments online with the supporting documents  (PDF, 78KB) uploaded:     

    (Singpass authentication required)

    We will respond to your request within 15 working days.

Refund of credit due to overpayment of withholding tax will be processed within 30 days upon agreement by IRAS that a refund is due. For more information on the refund modes, please visit Tax Refunds.