Authority and payee details
Staff/tax agents and NRIC sole proprietors can be authorised, but only Corppass Approver staff/agent submits to IRAS. No record-count limit, but duplicate submission creates duplicate payment demand. GIRO is preferred, with other modes on IRAS Payments page. If full payee address unavailable use residence country/region; ID is optional, leave blank and ID type Please select.
Cross-year and draft lifecycle
Apportion taxable income and file separate calendar-year periods: 1 December 2024–31 January 2025 becomes December 2024 and January 2025 submissions. Save Draft and Exit retains60 days from last save; S45 > Retrieve S45 Form (Draft) search retrieves for both Preparer/Approver edits. Submit to Approver is not IRAS submission; approver has60 days from preparer submission before auto-deletion. These storage periods do not extend tax filing deadlines.
Proof, corrections and refunds
Successful IRAS filing gives numbered acknowledgement; check S45 > View/Amend. Save/print Consolidated Statement locally because only acknowledgement is retrievable under Notices/Letters > S45 > Acknowledgement. After processing amend within two back years via View/Amend; processed replacement overrides prior record, older cases follow amendment/refund guidance. Payer-borne approved refund≥$15 goes GIRO/PayNow within 30 days; non-resident-borne refund goes telegraphic transfer, with payer letter asking recipient details. GIRO plan updates within three working days of IRAS processing notification.
Confirmation and error report
Digital payment confirmation appears after receipt within five working days of successful GIRO or six after other-mode payment receipt, showing tax withheld; no paper CP. Filing errors go to [email protected] with screenshots. Preserve receipt-based clocks, distinct payer/non-resident refund routes and source-example years.
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 ↗