Information on how to correct the errors made in your Withholding Tax (WHT) filing.

For WHT records submitted within 2 back years from the current date

What you need to do

  1. Log in to
  2. Select S45 > View/Amend S45 Form
  3. Follow instructions shown on the screen to edit the WHT records.

Once you have successfully amended the WHT record, your new submission will override the previous submission.

For more information on how to amend WHT records, refer to the View/Amend S45 Form (PDF, 1.22MB) user guide.

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

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


WHT was wrongly reported in foreign currency instead of in Singapore dollars during filing, resulting in underpayment of WHT.

What you need to do

Please file the additional amount via and make payment arrangement. Amendment to the original WHT filing that was submitted to IRAS is not required.

For other amendments


  • Claim Double Taxation Relief after previously withholding and paying tax at domestic rate
  • Correct an error in the name of non-resident, nature of payment or date of payment etc.

What you need to do

Please submit the filing amendments online as a business payer or a tax agent/ individual payer with the relevant supporting documents (PDF, 78KB) uploaded.

IRAS will respond to your request within 15 working days.

Refund of credit due to overpayment of WHT will be processed within 30 days upon agreement by IRAS that a refund is due. For more information on the refund modes, please visit Refunds.