Search the withholding-tax certificate records
Under S45 in myTax Portal, choose View S45 COR Status. Select a submission status, optionally enter the certificate’s calendar year, and search. The 11 April 2021 guide states that records cover the current year and two preceding years, with a maximum of 250 certificates retrievable on the status page.
Interpret all five status labels
Pending means IRAS has not received the certificate, so it must be sent by the due date. COR Received confirms receipt. Under Review means officers are reviewing and updating the document. Not Required means submission of a certificate is unnecessary. Disallowed means the claim for double-taxation relief or exemption has been refused. Receipt is therefore distinct from a decision granting treaty relief.
Scope and follow-up
This service checks S45 certificate-submission status; it is not the company’s application for its own Singapore Certificate of Residence. The guide gives withholding-tax assistance at +65 6356 7012 or myTax Mail. Record windows and screen labels belong to the April 2021 edition, which should be read with the current official service when using it.
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 ↗