61
File S45 Form via online e-Filing User Guide
File S45 Form via online e-Filing
User Guide
Contents
1
S/N Description Page Number
1 Logging in and Accessing to S45 e-Services
via myTax Portal (For Company staff with
Preparer or Approver role)
2 - 4
2 Filing New Withholding Tax Form by Preparer 5 - 12
3 Approving and Submitting Single Submission
by Approver
13 - 23
4 Approving Multiple Submission by Approver 24 - 36
5 Submitting Multiple Submission by Approver 37 - 44
6 Filing and Submitting New Withholding Tax
Form by Approver
45 - 54
7 Saving and Retrieving of Draft Form 55 - 59
Logging in and Accessing to S45 e-Services via
myTax Portal
2
1. Select <Login for -> Organisation/ Business Tax Matters>
2. Log in using <SingPass> or <IRAS PIN>
3. Click <LOGIN>
3
Logging in and Accessing to S45 e-Services via
myTax Portal
1. Click on <S45> to proceed.
2. If you do not see <S45>, please approach your company’s EASY Administrator to be authorized.
4
Logging in and Accessing to S45 e-Services via
myTax Portal
These options will only be shown for
an Approver.
Filing New Withholding Tax Form by Preparer
5
1. Click on <File S45 Form>
6
Filing New Withholding Tax Form by Preparer
1. Select the Nature of Payment from the dropdown list. (e.g. Select ‘Interest’ from the dropdown list)
2. Click on <CONTINUE> to proceed with e-filing.
7
Filing New Withholding Tax Form by Preparer
List of Nature of Payment
8
Filing New Withholding Tax Form by Preparer
1. Form Type will be auto
populated in accordance to
Nature of Payment selected
2. Key in data into mandatory
fields (denoted by *)
3. Enter <Payee Identity No.>
only when payee has a
Singapore Tax Reference
number, e.g. FIN number.
9
1. Click <CONTINUE> to proceed
with e-filing.
2. System will highlight if submission
is late.
Alternatively, click on:
a) <SAVE DRAFT AND EXIT> -> To save
the incomplete return as draft
temporary (up to 60 days). After
which, it will be deleted. Save
draft is not considered as a
submission of form.
b) <CLEAR ALL> -> To clear all the data
entered
Filing New Withholding Tax Form by Preparer
10
Filing New Withholding Tax Form by Preparer –
Consolidated Statement1. Verify that the information
furnished is correct.
2. Click <PRINT> to print a copy of
the Consolidated Statement.
11
Filing New Withholding Tax Form by Preparer –
Consolidated Statement1. Click <SUBMIT TO APPROVER>
to proceed with submission to
approver
Alternatively, click on:
1. <AMEND ENTRIES> to go back
to Main Form to make changes
(if any).
12
Filing New Withholding Tax Form by Preparer –
Acknowledgement Page
1. Upon successful submission for
approval, you will receive an
Acknowledgment Page.
2. Forms submitted for approval
will be saved up to 60 days.
After which, it will be deleted.
3. Submission for approval is not
considered as a submission to
IRAS.
13
Approving and Submitting Single Submission by
Approver
1. Click on <Approve S45 Form>
14
Approving and Submitting Single Submission by
Approver
1. Click <SEARCH>
2. Fill in search criteria to refine search (optional).
15
Approving and Submitting Single Submission by
Approver
1. Click <VIEW>
16
Approving and Submitting Single Submission by
Approver
17
Approving and Submitting Single Submission by
Approver 1. Verify that the
information furnished is
correct.
2. Click <CONTINUE> to
proceed with e-filing.
18
Approving and Submitting Single Submission by
Approver – Consolidated Statement1. Click <PRINT> to print a copy
of the Consolidated Statement.
19
1. Enter the designation, contact
number and email of person filing
submission
2. Click on <SUBMIT> to submit the
submission to IRAS.
3. Click <OK> if you have printed or
saved the Consolidated Statement.
Alternatively, click on:
1. <AMEND ENTRIES> to go back to
Main Form to make changes (if any).
Approving and Submitting Single Submission by
Approver – Consolidated Statement
20
Approving and Submitting Single Submission by
Approver – Acknowledgement PageIf you are on Master GIRO for payment of S45 Withholding Tax
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
• Penalties will be imposed and deducted via
GIRO with tax amount payable if filing is
submitted after the due date, highlighted in
black box.
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
21
Approving and Submitting Single Submission by
Approver – Acknowledgement PageIf you are on Master GIRO for payment of S45 Withholding Tax
Note:
•Please ensure there are sufficient
funds in your bank account by the
GIRO deduction date, highlighted in
black box.
22
Approving and Submitting Single Submission by
Approver – Acknowledgement PageIf you are not on Master GIRO for payment of S45 Withholding Tax
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
•Please arrange for payment as per instruction
highlighted in the black box.
•Indicate the Payment Slip number when
making payment.
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
23
Approving and Submitting Single Submission by
Approver – Acknowledgement PageIf you are not on Master GIRO for payment of S45 Withholding Tax
24
Approving Multiple Submission by Approver
1. Click on <Approve S45 Form>
25
Approving Multiple Submission by Approver
1. Click <SEARCH>
2. Fill in search criteria to refine search (optional).
26
Approving Multiple Submission by Approver
1. Click <VIEW> of the first record to approve
27
Approving Multiple Submission by Approver
28
Approving Multiple Submission by Approver
1. Verify that the
information furnished is
correct.
2. Click <CONTINUE> to
proceed with e-filing.
29
Approving Multiple Submission by Approver –
Consolidated Statement
30
Approving Multiple Submission by Approver –
Consolidated Statement1. Enter the designation, contact
number and email of person filing
submission
2. Click on <APPROVE MORE FORMS>
to continue with approval for
remaining submission to IRAS.
3. Click <OK>
Alternatively, click on:
1. <AMEND ENTRIES> to go back to
Main Form to make changes (if any).
31
Approving Multiple Submission by Approver
1. Click <VIEW> of the subsequent/ last record to approve
32
Approving Multiple Submission by Approver –
Next submission
33
Approving Multiple Submission by Approver –
Next submission1. Verify that the
information furnished is
correct.
2. Click <CONTINUE> to
proceed with e-filing.
34
Approving Multiple Submission by Approver –
Consolidated Statement
35
Approving Multiple Submission by Approver –
Consolidated Statement1. Click on <APPROVE MORE FORMS>
to retrieve and approve subsequent
submission(s) OR to proceed with
submission to IRAS if this is the last
submission to be approved.
2. Click <OK>
Alternatively, click on:
1. <AMEND ENTRIES> to go back to
Main Form to make changes (if any).
36
Approving Multiple Submission by Approver
Note:
• Please refer to the next
slide on ‘Submitting
Multiple Submission by
Approver’ once you have
approved all withholding
tax submission,
37
Submitting Multiple Submission by Approver
1. Click on <Submit S45 Form>
38
Submitting Multiple Submission by Approver
1. Click <SEARCH>
2. Fill in search criteria to refine search (optional).
39
Submitting Multiple Submission by Approver
1. Select record(s) which you are submitting to IRAS or
2. Click <ALL> if you are submitting all records available under the search result
40
Submitting Multiple Submission by Approver
1. Enter the designation,
contact number and
email of person filing
submission.
2. Click <SUBMIT>
41
Submitting Multiple Submission by Approver
If you are on Master GIRO for payment of S45 Withholding Tax
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
• Penalties will be imposed and deducted via
GIRO with tax amount payable if filing is
submitted after the due date, highlighted in
black box.
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
42
Submitting Multiple Submission by Approver
If you are on Master GIRO for payment of S45 Withholding Tax
Note:
•Please ensure there are sufficient
funds in your bank account by the
GIRO deduction date, highlighted in
black box.
•If any of the approved Withholding
Tax record is not stated on the
Acknowledgement Page, click on
<Submit S45 Form> to confirm if
the record is still pending
submission to IRAS.
43
Submitting Multiple Submission by Approver –
Acknowledgement PageIf you are not on Master GIRO for payment of S45 Withholding Tax
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
•Please arrange for payment as per instruction
highlighted in the black box.
•Indicate the Payment Slip No. when making
payment
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
44
Submitting Multiple Submission by Approver
If you are not on Master GIRO for payment of S45 Withholding Tax
Note:
•If the approved Withholding Tax
submission is not stated on the
Acknowledgement Page, click on
<Submit S45 Form> to confirm if
the record is still pending
submission to IRAS.
45
Filing and Submitting New Withholding Tax
Submission by Approver
1. Click on <File S45 Form>
46
Filing and Submitting New Withholding Tax
Submission by Approver
1. Select the Nature of Payment from the dropdown list. You may refer to Slide 7 on the list of Nature of
Payments.
2. Click on <CONTINUE> to proceed with e-filing.
47
Filing and Submitting New Withholding Tax
Submission by Approver
1. Form Type will be auto
populated in accordance to
Nature of Payment selected
2. Key in data into mandatory
fields (denoted by *)
3. Enter <Payee Identity No.>
only when payee has a
Singapore Tax Reference
number, e.g. FIN number.
48
Filing and Submitting New Withholding Tax
Submission by Approver1. Click <CONTINUE> to proceed
with e-filing.
2. System will highlight if submission
is late.
Alternatively, click on:
a) <SAVE DRAFT AND EXIT> -> To save
the incomplete return as draft
temporary (up to 60 days). After
which, it will be deleted. Save
draft is not considered as a
submission of form.
b) <CLEAR ALL> -> To clear all the data
entered
49
Filing and Submitting New Withholding Tax
Submission by Approver – Consolidated Statement
50
Filing and Submitting New Withholding Tax
Submission by Approver – Consolidated Statement
1. Enter the designation, contact
number and email of person filing
submission
2. Click on <SUBMIT> to submit the
submission to IRAS.
3. Click <OK> if you have printed or
saved the Consolidated Statement.
Alternatively, click on:
1. <AMEND ENTRIES> to go back to
Main Form to make changes (if any).
51
Filing and Submitting New Withholding Tax
Submission by Approver – Acknowledgement Page
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
• Penalties will be imposed and deducted via
GIRO with tax amount payable if filing is
submitted after the due date, highlighted in
black box.
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
If you are on Master GIRO for payment of S45 Withholding Tax
52
Filing and Submitting New Withholding Tax
Submission by Approver – Acknowledgement Page
Note:
•Please ensure there are sufficient
funds in your bank account by the
GIRO deduction date, highlighted in
black box.
If you are on Master GIRO for payment of S45 Withholding Tax
53
If you are not on Master GIRO for payment of S45 Withholding Tax
1. Click <PRINT> to print a copy of the
Acknowledgement Page.
Note:
• Please arrange for payment as per instruction
highlighted in the black box.
•Indicate the Payment Slip No. when making
payment
•No online amendments are allowed once the
form has been submitted. You will have to
write in via myTax mail with supporting
document(s) (except for declaration of
additional tax which can be e-filed).
Filing and Submitting New Withholding Tax
Submission by Approver – Acknowledgement Page
54
Filing and Submitting New Withholding Tax
Submission by Approver – Acknowledgement Page
If you are not on Master GIRO for payment of S45 Withholding Tax
55
Saving and Retrieving of Draft Form
1. Enter data into relevant fields.
56
Saving and Retrieving of Draft Form
1. Click <SAVE DRAFT
AND EXIT>
2. Click <OK>
Saving and Retrieving of Draft Form
1. Click on <Retrieve S45 Form (Draft)>
58
Saving and Retrieving of Draft Form
1. Click <SEARCH>
2. Fill in search criteria
to refine search.
(Optional)
59
Saving and Retrieving of Draft Form
1. Click <VIEW>
2. Continue with e-filing
as per slide 8 onwards
3. Counter will reset to
another 60 days if you
click on <SAVE DRAFT
AND EXIT> after
retrieval of the draft
record(s)
Thank You
The information presented in the slides aims to provide a better general
understanding of taxpayers’ tax obligations and is not intended to comprehensively
address all possible tax issues that may arise. This information is correct as at
19062017. While every effort has been made to ensure that this information is
consistent with existing law and practice, should there be any changes, IRAS
reserves the right to vary its position accordingly.
© 2016 Inland Revenue Authority of Singapore. All rights reserved.
60
