Key requirements
Assign the S45 Withholding Tax service and distinguish Preparer from Approver. A Preparer may create a draft or send it for approval but cannot submit to IRAS; an Approver completes the filing. Individual first-time payers may need to activate an account, and foreign individuals use the available SFA route where applicable. After submission, view the acknowledgement and make payment as instructed. Later retrieve S45 notices and letters to confirm the transaction. A draft or an acknowledgement of sending to an Approver is not proof that IRAS received the return.
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 ↗