S45 Withholding Tax Forms

S/N Form Name Last Updated
 1

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)

 
1a Submit Certificate of Residence (Submit COR)

(PDF with max file size 3MB)

Nov 2018
1b Request for Extension to Submit COR Nov 2018 
1c S45 Double Taxation Relief Tax Rate Calculator for CompaniesMay 2018
1d

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

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

Jul 2019

 2Section 45 Withholding Tax Filing Amendment Forms  

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

            Please e-File the additional amount via myTax Portal. No supporting document is required.


    b)    For all other amendments

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

           uploaded:

Jun 2020
 3

Section 45 Withholding Tax Penalty Waiver Request / Voluntary Disclosure Programme (VDP)   

(To find out more on Voluntary Disclosure Programme, please refer to the webpage on Voluntary Disclosure of Errors for Reduced Penalties)

 
3aRequest for S45 Withholding Tax Penalty Waiver
Jan 2019
3bSubmit S45 VDP Application
Sep 2019
 4

GIRO Application Form for Withholding Tax & Return Envelope (PDF, 1.330MB)

Applications will be processed within 3 weeks.

To complete the GIRO application form,

  1. Fill in all fields

  2. Print and sign on the form

  3. Mail the Original GIRO application form to IRAS

Payers with Master GIRO for other taxes may email IRAS to link up Withholding Tax. No new GIRO application is required.

Jun 2020