Find processed submissions
Published on 10 January 2022, the guide uses S45, View/Amend S45 Form. Processed records submitted within the preceding two years are available online. The latest 200 submissions appear by default; search date or acknowledgement number and optional status. Only processed submissions offer View, not Submitted or In Progress. The submission shows total balance, amendment count/history and records grouped by payee payment month. IR37B and PMP forms are not available for viewing.
Inspect payees and errors
Search payee names with five characters from the beginning or contained in the name, or payment-date range; use the viewing selector for subsequent groups of 200 records. Edit opens detail, and a latest-record link follows prior amendments. Select No for no nature-of-payment change when only viewing, then cancel to leave without amendment. Error status means one or more records failed; view the affected payee and Action reason. Failed records display no tax or balance, not a confirmed nil liability.
Preparer changes and drafts
Choose Yes if payment nature changes; changing form type generates a fresh form requiring WHT data again. Otherwise amend relevant fields and Continue to the consolidated statement, where changes are underlined. Submit to Approver or Amend Entries. Drafts and amendments waiting for approver are deleted after 60 days and are not IRAS submissions. Retrieve S45 Form (Draft), select Amended and search; saving again resets draft life to another 60 days.
Approver submission and direct amendment
Approve S45 Form, select Amended, search and View to check the consolidated statement. Enter designation, phone and email, amend if needed, then Submit and OK. Approvers may also amend a processed record directly using the same nature-change and data-entry steps, or save a draft. The final acknowledgement’s Next Steps give follow-up, with a copy under S45 Notices/Letters. Preparer handoff acknowledgement and IRAS acknowledgement have different meanings.
REIT over-deduction example
The rendered table has three S$1,000 distributions on 30 June 2020 for January–March 2020. A and B change from 17% to 10%: tax S$170 becomes S$100, refund S$70 each. C changes 17% to zero: refund S$170. Locate the original 17% group by acknowledgement, date and period; reduce its assumed S$10,000 gross amount by all S$3,000 to S$7,000. Locate the 10% group and add A/B’s S$2,000 to its assumed S$5,000, also S$7,000. Once both approved amendments process, paid original tax is refunded accordingly. This corrects grouping rather than merely overwriting a combined tax rate.
Amendment statuses
Amendment Submitted means received awaiting processing; Amendment In Progress is processing; Processed updates the amended record. Error indicates invalid data prevented processing. Disapproved requires the notice for reasons. Under Review awaits IRAS review. Amendment Cancelled means IRAS cancelled for manual processing. Enquiries in the source use 6356 7012 or myTax Mail.
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 ↗