S/NForm NameLast Updated
 1

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

(To find out more, please refer to the webpage on  Claim of Relief under the Avoidance of DTA)

 
1aSubmit Certificate of Residence (Submit COR)

(PDF with max file size 3MB)

Nov 2018
1bRequest for Extension to Submit COR Nov 2018
1cS45 Double Taxation Relief Tax Rate Calculator for CompaniesMay 2018
1d

DTA Calculator for Non-Resident Professional

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

Dec 2021

 2

Section 45 Withholding Tax Filing Amendment Forms  

 
2a

For records submitted within 2 back years from the current date

Please go to mytax.iras.gov.sg > S45 > View/Amend S45 Form

 (To find out more, please refer to webpage on Making amendment after filing/ claiming refund)

Nov 2021

2b

For records submitted more than 2 back years from the current date

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

Please file the additional amount via mytax.iras.gov.sg. No supporting document is required.

b) For all other amendments

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

 (Singpass authentication required)

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 ApplicationSep 2019
 4

Master GIRO Application Form (PDF, 689KB)

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.

Sep 2021