Application, downloads and roles
S45 ODE is a free Java application for preparing withholding submissions offline, validating essential information before myTax Portal submission. Anyone can download it, but users must review its welcome-page terms. Both preparer and approver need the application and import template. Excel imports are an additional bulk-entry convenience, not submission by themselves.
Only the current template and record limits
Use only the IRAS S45 ODE or SRS template from Digital Services → Withholding Tax. Do not change its format, create a replacement or leave blank rows: entries after the first blank row are not imported. Limit 500 records per form type; the ordinary four-form template totals 2,000 and the two-form SRS template 1,000. Import detects duplicates and prompts immediately.
Six form types
IR37 covers non-resident interest, royalties, movable-property rent, charter, management and technical fees, directors’ fees/remuneration and unit-trust/REIT income distributions. IR37A covers non-resident property-trader real-property gains; IR37B non-citizen SRS withdrawals; IR37C non-resident professionals; IR37D non-resident public entertainers; PMP the 5% premature-withdrawal penalty for non-citizens. Complete only relevant types, not every tab.
Passwords and different files
Each new file requires a confidentiality password; the FAQ permits reuse, but IRAS cannot recover a forgotten one. Password reset requires opening with the existing password, so forgotten-password files must be recreated. The .S45 file saved locally is editable/reference material; the application-specified .S45x path is the embedded upload file. For hidden folders, the historical Windows steps are Control Panel → File Explorer Options → View → Show hidden files/folders/drives → Apply/OK.
Submission, penalties and file sequencing
Successful submission generates an acknowledgement number; confirm through S45 → View/Amend S45 Form. ODE estimates penalties; the processed portal record shows actual payable penalties. Finish submitting one file before working on another. If a file spans more than two transaction years, split into separate files each covering no more than two years.
Updates, printing and exporting
Accept new application releases; internet connection at launch enables an update prompt, or check the official downloads periodically. Templates do not auto-update and require separate checks. To print, File Summary → All forms → relevant payee → View → Print. Only records shown in Result List export after choosing the form type and Export to Excel.
Amendments after processing and refund routes
Once processed, amend online through S45 → View/Amend S45 Form; the processed amendment overrides the previous record. Online changes cover records submitted within two prior years from the current date; older records require the separate amendment/refund guidance. For payer-borne tax, approved refunds of at least S$15 go through GIRO/PayNow within thirty days. Non-resident-borne refunds use TT, with a letter to the payer requesting recipient details.
Historical computer specifications
This source lists Pentium 4+, 1GB RAM (2GB recommended), 512kbps local-ISP connection, Windows 8.1/10, Edge or Chrome 54+, and JRE 6 update 14+. These are legacy source specifications, not a recommendation to install obsolete software. It describes checking Windows Control Panel → System, browser Help → About, and Java Control Panel → General → About. Java desktop runtime and browser JavaScript are different technologies; the PDF’s wording conflates them and JavaScript permission does not enable Java.
JavaScript settings and problem reports
The described Edge route is Settings → Cookies and site permissions → JavaScript; Chrome is Settings → Privacy and Security → Site Settings → Content → JavaScript. The source names [email protected] for problems, with date/time, OS, browser/version, ISP and message/screenshots. Check the currently supported application edition before following historical installation steps.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗