On or about 23 Feb 2022, the Inland Revenue Authority of Singapore (IRAS) has updated it website to User guide to view or amend Sec 45 Form and submit of Sec 45 Document.
Singapore Corporate Access (or Corppass) is the sole authorisation system for entities to manage digital service access of employees or third party (e.g. tax agent) who need to perform corporate transactions with government agencies online. To access IRAS digital services on your behalf, your staff or tax agent must first be authorised via Corppass.
Taxpayers can login to mytax.iras.gov.sg using Corppass for companies, tax agents, or foreign entities.
- Form S45 Form – For Payers to prepare and submit Withholding Tax Form electronically. Tax Agents can also file for their clients.
- Retrieve S45 Form (Draft) – For Payers to prepare to retrieve the S45 Form which was saved as draft. The draft copy will be available for 60 days from the last saved date.
- Approve S45 Form – Only for authorised Approver of S45 e-Services to approve the S45 Form prepared by the Preparer. The Form has to be approved within 60 days from the date Preparer submitted to the Approver.
- Submit S45 Form – Only for authorised Approver of S45 e-Services who had used ‘File/Approve More Forms’ via ‘File S45 Form’ to IRAS. Forms have to be submitted within 60 days from the approval date.
- View/Amend S45 Form – For Payers to: (a) check the status and details of the records that were filed to IRAS as well as the balance payable of processed records. (b) amend processed records submitted to IRAS within 2 back years from the current date. Tax Agents can also file for their clients.
- Submit S45 Document – For payers to submit the requested supporting documents after successfully amending records. Tax Agents can also submit for their clients.