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Description 

Information Needed 

Estimated Submission and/or Processing Time

File S45 Form

Taxpayers can prepare and submit Withholding Tax Forms electronically, and Tax Agents can file on their client’s behalf.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Recipient information and payment details.

Submission

5 minutes

Processing

Upon valid approval by the Approver, a page of recognition will be shown.

Payers should retrieve the S45 Form draft version within 60 days of the last saved date.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Recipient information and payment details.

N.A.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Recipient information and payment details.

N.A.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Recipient information and payment details.

Submission

5 minutes

Processing

Upon successful approval by the Approver, the Acknowledgement page will be presented.

S45 Offline Data-Entry (ODE) Application v3.20

(Latest update on Jan 2023)

Bulk submission of multiple records is available for clients who wish to pre-organize their data offline.

A Java-based solution to facilitate the uploading of the completed S45 ODE Import Template to IRAS.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Complete S45 ODE Import Template

Note :

To ensure the successful submission of your Filing Withholding Tax (WHT) to IRAS, you may need to delete and re-install the ODE application via the specified steps. This action is recommended if the previous version is detected during your submission.

S45 ODE Import Template (XLS, 672KB)

(Latest update on Dec 2022)

Payers who wish to compile multiple records and submit them in a single transaction may do so in an offline environment.

Payers may enter multiple records of payee information into an Excel spreadsheet able to be used offline.

N.A.

S45 ODE Import Template for SRS(XLS, 324KB)

(Latest update on Feb 2022)

Payors who desire to compile multiple recordings offline before submitting them may collectively do so.

This Excel template is suitable for the manual entry of Supplementary Retirement Scheme (SRS) data into the S45 Offline Data-Entry (ODE) application.

N.A.

For Payers to:

• Verify the particulars and standing of the documents which have been reported to IRAS, including any balances due for completed records.
• Revise filed returns submitted to IRAS for the past two years from the present date.

Tax Agents are able to submit tax returns on behalf of their clients.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. The initial submission’s acknowledgement number, the recipient’s information, and the changes made are recorded.

Submission

N.A.

Processing

Upon successful submission of the document by the Approver, an acknowledgement page will be displayed.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).
4. Acknowledgment of the amendment filing is confirmed.

Submission

5 minutes

Processing

Upon successful submission of the document by the Approver, an acknowledgement page will be displayed.

Update Notice Preferences

[For Business Payers/Tax Agents]

Please select how you would like to be notified when your company’s notices are available for viewing.

1. Provide your organization’s tax identification number.
2. Your Singpass
3. The client’s Tax ID (For tax professionals only).

Submission

5 minutes

Processing

The change will take effect within 7 days.

Update Notice Preferences[For Individual Payer]

Please adjust your notification settings to ensure you are notified when your notices are available. 

1. Your tax reference (e.g. NRIC/FIN) 

2.  

   Your Singpass

Submission

N.A.

Processing

N.A.

1. Your entity’s tax reference
2. Your Singpass
3. Your client’s tax reference number (For tax agents only)

Submission

N.A.

Processing

Once the filing is complete, the GIRO deduction details can be accessed within three days.

1. Your entity’s tax reference
2. Your Singpass
3. Your client’s tax reference number (For tax agents only)

Submission

N.A.

Processing

The Payee’s COR status will be available for viewing three days after submission of the relevant documentation.

View S45 Notices/Letters

Payers are able to access various kinds of notifications and communications:

• Notifications / Correspondence (i.e. Late Payment Penalties, Confirmation of Payment Confirmations)
• Acknowledgement Pages from e-Filing
• (Records for current and past 3 years are available)

Your entity’s tax reference

Your Singpass

Your client’s tax reference number (For tax agents only) 

Submission

N.A.

Processing

N.A.