Roles and the submission sequence
Staff and tax agents need the correct Corppass authorisation and the payer’s tax reference. Prepare the payee particulars and payment details. A draft is retained for 60 days after its last save. Where a preparer routes a form to an approver, approval is required within 60 days; forms using the stated multi-form process must then be submitted within 60 days after approval. Successful final submission by the approver generates an acknowledgement. These workflow periods do not replace the underlying statutory withholding-tax deadline.
Bulk filing and subsequent checks
IRAS provides an Offline Data-Entry application and import templates for multiple records. Use the current version and follow the official reinstallation instructions if an older version prevents upload. View/Amend S45 Form shows processed records and permits amendments within the stated two-back-year window. Separate functions cover requested supporting documents, GIRO details, non-resident Certificate of Residence status and notices. Keep the original and amendment acknowledgements so records can be traced to the correct payee and payment.
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.
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