S45 Withholding Tax Forms

e-Filing of Withholding Tax

From 1 Jul 2016, the withholding tax form can only be filed electronically via myTax Portal.

Submission of paper forms will not be accepted from 1 Jul 2016.

If you are e-Filing for the first time, please refer to How to e-File for more information.

S/N Form Name Last Updated
1 Section 45 Withholding Tax Return for Supplementary Retirement Scheme (SRS) under S45E of the Income Tax Act  
1a Form for Declaration of Release of SRS Fund by Product Provider (219KB) Apr 2012

Claim for Relief from Singapore Income Tax Under Avoidance of Double Taxation Agreement

(To find out more, please refer to the webpage on Claim for Relief/Exemption under the Avoidance of Double Tax Agreement)

2a Specimen Format of Certificate of Residence from Non-Resident (24KB) Nov 2018
2b Tax Treaty Calculator (to submit with Form IR37C for withholding tax under Section 45F for Non-Resident Professionals/Foreign Firm (232KB) Jan 2016
3Section 45 Withholding Tax Filing Amendments and Penalty Waiver Request Forms  
3aIR37 Filing Amendment Request FormAug 2018
3bIR37 Filing Amendment Request Form (For NRP & NRPE)Aug 2018
3cPenalty Waiver Request FormAug 2018