Withholding Tax

How GIRO works

Apply for GIRO to pay via a One-Time deduction	E-File your return via S45 e-Services. Withholding tax must be paid by 15^th of the second month from date of payment to the non-resident. Deductions are made on the 25^th of the month. If e-Filed late, it will be deducted on the 25^th of the following month.
If GIRO deduction is unsuccessful	GIRO arrangement will be cancelled. You will need to set up your GIRO arrangement again or to make immediate payment to avoid penalties.

Apply for eGIRO with DBS/POSB, OCBC, UOB, Bank of China and Maybank
- eGIRO arrangement will be set up instantly upon approval by the company's authorised approver

Benefits of eGIRO

It's fast to set up
It's easy to track your application status
It's all digital and you do not have to print paper forms

How to submit an eGIRO application

The applicant needs to be authorised via Corppass and has access to the Corporate Internet Banking Portal.

Steps for Applicant(Maker) to apply for eGIRO:

1. Log in to myTax Portal with your Singpass.

2. Go to "Account" > "Apply/ Manage GIRO Plan".

3. Select your bank under "New eGIRO arrangement".

4. Select the tax account(s) that you wish to set up for eGIRO arrangement and click "Continue".

5. You will be redirected to log in to your Corporate Internet Banking Portal. Select your bank account and submit your eGIRO application.

6. Upon successful submission at the Corporate Internet Banking Portal, you need to return back to myTax Portal to complete the eGIRO application.

Steps for Approver to authorise the eGIRO application:

[To approve the application within 48 hours as the application will be lapsed after 48 hours; and outside IRAS system's weekly maintenance hours (2am to 6am on Wednesday, and 2am to 8:30am on Sunday).]

1. Log in to your Corporate Internet Banking Portal.

2. Authorise the eGIRO application.

After IRAS receives the approval from your bank, you will receive a notification on the set up of your GIRO arrangement within 5 working days.

Please click here for a step-by-step guide on how to submit an eGIRO application.

Apply for GIRO with other banks
- GIRO arrangement will be set up within 21 working days

Please complete the GIRO application form and mail it to IRAS. The GIRO arrangement will be set up within 21* working days.

*The exact timeline is subject to the processing time of the respective banks.

Please use your own bank account when signing up for GIRO. Your GIRO arrangement will be set up for tax payments and IRAS will automatically refund tax credits to your bank account.

Download S45 Withholding GIRO Application Form.

IRAS will send you a notification to view the notice of your GIRO application status via your preferred notification mode (E.g. GIRO approval notices will be stored in myTax Portal ).

Make changes to GIRO arrangement

Changing my GIRO arrangement to another bank account

You can log in to myTax Portal to change your bank account (DBS/POSB, OCBC, UOB, Bank of China or Maybank customers) (Select “Account” > “Apply/Manage GIRO Plan” > New eGIRO arrangement) [refer to Apply for eGIRO].

If you are not a customer of DBS/POSB, OCBC, UOB, Bank of China or Maybank, you will have to submit a new GIRO application (refer to Apply for GIRO with other banks).

Your existing GIRO arrangement will be cancelled and replaced by the new GIRO arrangement once the new GIRO application has been approved. The new GIRO arrangement will take effect from the next deduction.

You will be notified via your preferred mode of notification once the application is processed.

Terminate my GIRO Arrangement

If you wish to terminate your GIRO arrangement with IRAS, please get in touch with your bank directly. Once GIRO arrangement has been terminated, you will have to apply for a new GIRO application.

Do remember to settle any outstanding tax immediately after the termination of GIRO arrangement to avoid late payment penalty.