Key requirements
For payments of S$1 or more, the source gives availability within five working days after successful GIRO deduction or six working days after receipt by other methods. No hardcopy is sent. Use View S45 Notices and Letters to download it, and View/Amend S45 Form to check the outstanding balance. No confirmation is generated for a late payment penalty payment. Share the appropriate receipt with the non-resident where needed for records or a residence-based refund application. A payment instruction or pending bank transfer is not the same as this receipt.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗
