Need help in using myTax portal? Browse the myTax Portal Technical FAQ.

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.

For assistance on Corppass setup, please refer to the relevant Step-by-Step Guides.

For information on how to login to mytax.iras.gov.sg using Corppass, please refer to the following guides:

Name of S45 e-ServiceDescription 

Information Needed 

Estimated Submission and/or Processing Time 

Guides/FAQ 

File S45 Form

For Payers to prepare and submit Withholding Tax Form electronically.

Tax Agents can also file for their business clients.

  1. Your entity's tax reference 
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee 

Submission

5 minutes

Processing

Acknowledgment page will be displayed upon successful submission by the Approver.

User Guide
(PDF, 1.25MB)

FAQ
(PDF, 157KB)

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.

  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee

N.A.

N.A.

Approve S45 Form

  • For authorised Approver of S45 e-Services to approve the S45 Form prepared by the Preparer.
  • For authorised Preparer of S45 e-Services to view the forms which have not been approved by the Approver with a view-only access.

The Form has to be approved within 60 days from the date Preparer submitted to the Approver.

Tax agents can also approve for their business clients. 

  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee
 N.A.N.A.
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.

Tax agents can also submit for their business clients. 

  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Particulars of the Payee and details of the payment made to Payee

Submission

5 minutes

Processing

Acknowledgment page will be displayed upon successful submission by the Approver.

N.A.

S45 Offline Data-Entry (ODE) Application v3.23
[For Business Payers/Tax Agents]

(Last updated in Jul 2024)

For Business Payers/Tax Agents who want to prepare multiple records offline and then submit in bulk. 

Java application that helps to upload the completed 'S45 ODE Import Template' for submission to IRAS.

  1. Your entity's tax reference 
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Complete S45 ODE Import Template

Note :

Please follow the steps to delete and re-install the ODE application shown in Filing Withholding Tax (WHT), if you are not able to upload the ODE file due to previous version detected during your submission to IRAS.

Submission

5 minutes

Processing

Acknowledgement page will be displayed upon successful submission by the Approver.

User Guide
(PDF, 1.31MB)

FAQ
(PDF, 236KB)

S45 ODE Import Template 
(XLS, 691KB)
[For Business Payers/Tax Agents]

(Last updated in Feb 2023)

For Buisness Payers/Tax Agents who want to prepare multiple records offline and then submit in bulk.

Excel template that allows Payers to key in multiple records of payee offline.

Particulars of the Payee and details of the payment made to Payee.

N.A.

N.A.

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

(Last updated in Feb 2022

For SRS operators who want to prepare multiple records offline and then submit in bulk.

Excel template that is applicable for importing of Supplementary Retirement Scheme (SRS) records into the S45 Offline Data-Entry (ODE) application.

Particulars of the Payee and details of the payment made to Payee.

N.A.

N.A.

View/Amend S45 Form

 

For Payers to:

  • Check the status and details of the records that were filed to IRAS as well as the balance payable of processed records.
  • Amend processed records submitted to IRAS within 2 back years from the current date.

Tax Agents can also check and amend a processed record for their business clients.
  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Filing acknowledgement number of the original submission, particulars of the Payee and details of the amendment

Submission

N.A.

Processing

Acknowledgement page will be displayed upon successful submission by the Approver.

User Guide
(PDF, 1.22MB)

Submit S45 Document

 

For payers to submit the requested supporting documents after successfully amending records.

Tax Agents can also submit for their business clients.

  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (For tax agents only)
  4. Filing acknowledgement number of the amendment

Submission

5 minutes

 Processing

Acknowledgement page will be displayed upon successful submission by the Approver.		User Guide
(PDF, 461KB)
Update Notice Preferences

[For Business Payers/Tax Agents]

Update your preference on how your company/business would like to be notified when its notice(s) are ready for viewing. 
  1. Your entity's tax reference
  2. Your Singpass
  3. Your business client's tax reference number (for tax agents only)

Submission

5 minutes

Processing

The change will take effect within 7 days.

N.A
Update Notice Preferences
[For Individual Payer] 		Update your preference on how you would like to be notified when its notice(s) are ready for viewing. 
  1. Your tax reference (e.g. NRIC/FIN) 
  2. Your Singpass

Submission

N.A.

Processing

N.A.

N.A

View S45 GIRO Plan 

For Payers to see the details of the current and previous GIRO Deduction. 

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

Submission

N.A.

Processing

GIRO deduction details can be viewed 3 days after filing.

User Guide 
(PDF, 460KB)

FAQ 
(PDF, 86KB)

View S45 COR Status 

For Payers to check the Certificate of Residence (COR) status of the non-resident. 

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

Submission

N.A.

Processing

The COR status can be viewed for the relevant Payee 3 days after filing. 

User Guide
(PDF, 296KB)

FAQ
(PDF, 132KB)

View S45 Notices/Letters

For Payers to view the following types of correspondences and notices:

  • Notices/Letters (e.g. Late Payment Penalty Notice, Confirmation of Payment)
  • Filing or amendment Acknowledgement Pages

Please refer to Step 4: View and download S45 Notices and Letters for the earliest date the notices/letters are available from.

(Records for current and past 3 years are available)

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

Submission

N.A.

Processing

N.A.

User Guide
(PDF, 542KB)