Who may view the plan
Authorised company staff, authorised tax-agent staff, sole proprietors with NRIC or FIN, and individual filers may view S45 GIRO details. Company or tax-agent staff need CorpPass authorisation for S45 GIRO Summary/Details.
Three plan statuses
Successful means the full plan amount was deducted. Defaulted means deduction failed: arrange immediate payment of tax and payable penalties through another electronic method. Cancelled can mean plan cancellation, GIRO-account termination or an advance cheque payment received. For cancellation or account termination, arrange tax and payable penalties by the due date through another electronic method.
Viewing and deduction dates
Details become available three days after e-filing the S45 form. Deduction occurs on the 25th of the tax-due month, or the next working day if that is a weekend or holiday. Filing after the due date, stated as after the 15th, moves deduction to the next deduction date.
The example uses a 5 January 2020 non-resident payment due for filing on 15 March: filing by 15 March maps to nominal 25 March deduction; filing 16 March–15 April to nominal 25 April; filing 16 April–15 May to nominal 25 May. The separate next-working-day rule still applies. These source examples are not current calendar dates.
Correcting an error without cancelling deduction
The FAQ says not to cancel GIRO because a filing error is discovered. Once processed, select S45 > View/Amend S45 Form in myTax Portal and edit the WHT record. When the amendment is processed, the new submission overrides the previous one. Online amendment applies to records submitted within two back years from the current date in this source; older records follow IRAS’s amendment-after-filing/refund guidance.
Who receives an approved refund
If the payer bore the tax, approved refunds of at least S$15 are processed through GIRO or PayNow within 30 days. If the non-resident bore it, refund is by telegraphic transfer to that non-resident. A separate letter requests their refund particulars once amendment is processed; the FAQ refers to its electronic WHT refund guidance.
Statement code and payment history
The bank statement or passbook uses transaction code WHT. In View S45 GIRO Plan, select View GIRO Deduction History to view the last 250 deduction records.
Failure, penalties and no second attempt
Penalties arise if deduction fails and IRAS does not receive WHT payment by the due date. Failure does not revoke the GIRO arrangement, but there is no second deduction attempt and no failed-deduction reminder letter. Pay tax and any late-payment penalties through another electronic method. Deductions continue only for subsequent e-filings.
Reading this source
The four-page FAQ uses the 2020 example and states its portal labels and amendment window. Those details are preserved as source instructions rather than silently replaced with a different version. Check the current service before relying on historic interface names or time windows.
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 ↗