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
2

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  Submit Certificate of Residence (Submit COR) Nov 2018
2b Request for Extension to Submit COR Nov 2018 
2c S45 Double Taxation Relief Tax Rate Calculator for CompaniesMay 2018
2d

Tax Treaty Calculator for Non-Resident Professionals (Form IR586) (232KB)

(The payer must ensure that the non-resident professional completes the Form IR586 and the payer should retain it in case verification is required)

Jan 2019

3Section 45 Withholding Tax Filing Amendments and Penalty Waiver Request Forms  
3aIR37 Filing Amendment Request Form (45KB)Aug 2018
3bIR37 Filing Amendment Request Form (For NRP & NRPE) (48KB)Aug 2018
3cRequest for S45 Withholding Tax Penalty Waiver
Jan 2019