Open a deduction and its payees
Select S45 > View S45 GIRO Plan. Use View beside the relevant deduction date to see transaction details, then View Payee for the payees under a transaction. The 11 April 2021 edition gives a maximum of 250 payee records retrievable. That is the viewer’s information limit, not a statement that only 250 payees may ever be reported.
Deduction dates in the source edition
The guide states that GIRO deduction occurs on the 25th of the month in which the tax is due. If that date is a weekend or public holiday, the next working day applies. For forms filed late between the 16th of a month and the 15th of the following month, deduction moves to the next deduction date. These timing statements belong to this 2021 guide.
Three examples distinguish submission and deduction
The first example pays a payee on 14 January 2021, files on 14 March before the 15 March deadline, and deducts $1,000 on 25 March without penalty. The second pays on 5 September, files on that date before the 15 November deadline, and deducts $1,000 on 25 November. The third pays on 31 May, misses 15 July by filing on 16 July, and deducts $1,050 on 25 August: $1,000 tax plus the stated $50, or 5%, penalty. They illustrate the historical timetable and do not prescribe today’s filing deadline for every payment type.
Review historical deductions
Under View GIRO Deduction History, choose View, select the relevant deduction date and drill down through View Payee. The history viewer also has the stated 250-payee retrieval limit. For enquiries, this guide lists withholding-tax assistance at +65 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 ↗