S45 Withholding Tax Forms

S/N Form Name Last Updated

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

Tax Treaty Calculator for Non-Resident Professionals (Form IR586) (303KB)

(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  
2aIR37 Filing Amendment Request Form (XLS, 45KB)Jul 2019
2bIR37 Filing Amendment Request Form (For NRP & NRPE) (XLS, 48KB)Jul 2019

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
3bApply S45 VDP Sep 2019