Link to an eligible amendment
Open S45 > Submit S45 Document, choose Amend S45 and enter the amendment acknowledgement number. Documents can be uploaded only for amendments submitted through View/Amend S45 Form. This is evidence for an existing amendment, not an unrestricted upload destination for every S45 matter.
Prepare files and hand off
Select File uploads PDF only, at most 2 MB per document, with passwords removed and filename below 150 characters. Remove deletes an uploaded file before final submission. Submit to Approver sets Pending Approval and shows uploader/date; files are retained up to seven days then deleted. Handoff is explicitly not IRAS submission.
Approver and Received status
The Approver opens the same amendment number, reviews the preparer document through Document approved for submission, ticks its approval box and Submit to IRAS; extra applicable files may also be uploaded. Successful submission changes status to Received and records date, submitter and document-submission acknowledgement number. IRAS-submitted documents cannot be deleted. The guide is dated 9 December 2021 and lists +65 6356 7012/myTax Mail for withholding enquiries.
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 ↗