Electronic access for companies in liquidation
The guide states that S45 Withholding Tax e-filing became compulsory on 1 July 2016 and that, from 4 January 2021, liquidators and companies under liquidation use Singpass for IRAS access rather than the former paper filing route. An appointed liquidator or a person appointed by that liquidator registers as a new Corppass administrator for the company. This administrator account belongs to the company under liquidation; it is distinct from an account under the liquidator’s own firm.
Understand the complete delegation chain
Step A registers the company administrator. Step B uses that administrator to authorise the liquidator’s firm/office as a third party. Steps C and D use the firm’s administrator or sub-administrator to create staff users and assign the client’s services. Step E lets those staff access myTax Portal through Tax Agent Login. Appointment as liquidator alone does not grant all firm staff client access, and company-level authorisation alone does not complete the firm’s internal assignment.
Check the existing two-administrator limit
Prepare the list of represented companies and use Find Your Corppass Admin on corppass.gov.sg to check existing administrators. If the company already has two, the appointed liquidator must email support@corppass.gov.sg to request removal before registering a new administrator. Attach the court order or ACRA Notice of Appointment identifying the liquidator and a copy of that liquidator’s NRIC/FIN. The guide requires addressing the existing-account limit first, rather than repeatedly submitting a new registration.
Register with the company’s UEN
Select Register as a Corppass Admin and authenticate using Singpass App scanning or Singpass ID/password as illustrated. Enter the UEN of the company under liquidation, followed by the registering person’s email and mobile number. Under Request Registered Officer Authorisation, choose the letter-of-authorisation upload route and download the prescribed letter template. The company UEN in this stage is not the liquidator firm’s UEN, which is used later for third-party authorisation.
Documents for the two registration scenarios
If the liquidator registers personally, upload the liquidator-endorsed authorisation letter, liquidator NRIC/FIN copy and court order/ACRA appointment notice showing the appointed liquidator. If an individual registers as the liquidator’s representative, the same three categories are required: the liquidator endorses the letter, and the identity evidence is the appointed liquidator’s NRIC/FIN, with the appointment document. Complete registration and await approval; do not replace the appointment proof with a general statement that the applicant works for the firm.
Complete the sample authorisation letter
Section 1 records the administrator’s full identity-document name, NRIC/FIN, email and optional mobile; this is the liquidator or appointed individual. Section 2 records the liquidated company’s UEN, name, registered address and office contact. Section 3 records the liquidator as approver, with full name, NRIC/FIN/foreign ID, issuing country and email; the designation is Liquidator where not a Registered Officer. Keep administrator and approving liquidator identities distinct when a representative applies.
Declarations, service access and approval
The sample letter’s declaration confirms the approver’s valid authority and complete/accurate details, appointment of the administrator to represent the entity for Corppass, consent under the privacy statement and acceptance of terms of use; the liquidator signs and dates it. Registration offers an option for all current/future services, including S45 Filing as Approver. The screenshot notes that some services needing additional information, such as CPF and SSG-WSG, still require manual setup. Read/accept terms and submit. Online approval awaits the entity’s Registered Officer; the letter route awaits the Central Administrator. After approval, follow the email instructions.
Authorise the liquidator firm as third party
Once Step A is approved, make sure S45 Withholding Tax (Filing) is selected for the company. If representing several entities, choose the correct company. Open Authorise Third Party Entities, search the firm by UEN/entity ID or name (partial names allowed), select the correct firm and Next. Select S45 Withholding Tax (Filing), review the firm and service authorisation and Submit. The review screenshot shows Approver and illustrative authorisation dates; verify appropriate permissions rather than copying its 2018 example date. Check the third-party access confirmation.
Create staff accounts under the firm
The firm’s Corppass administrator/sub-administrator now handles its own users. Staff who file for the company must have Corppass user accounts under the liquidator’s firm. The PDF links separate account-creation instructions and then illustrates client-service assignment. A company administrator’s personal access and the firm’s client delegation are different capacities; use the appropriate firm account for this internal stage.
Assign the client’s S45 service to staff
The firm administrator/sub-administrator logs in with Singpass and selects the firm if multiple entities are offered. Under Third Party (Clients), choose Assign Clients e-Service. Select the company under liquidation and its S45 Withholding Tax (Filing) permission, using agency/service filters or a withholding-tax keyword if helpful. Select the intended users, Next, then verify users and client service before Submit. Check the confirmation that selected users now have service access.
Access myTax Portal as tax agent
Staff go to mytax.iras.gov.sg and choose Tax Agent Login, then authenticate with Singpass App or ID/password as illustrated. If offered several entities, choose the relevant represented capacity. Continue using Assigned Client e-Service(s) or Client e-Service Group. For the group route, select the correct group from the list and Continue. In the portal navigation select S45 and the relevant filing service, checking the client being represented. The guide ends at service access and does not demonstrate filling the withholding-tax return.
Keep the historical workflow in context
The PDF contains historical screens and some slides retain a GST-liquidation heading despite the overall S45 subject; these headings do not change the service being authorised. Its substantive chain is company administrator → liquidator firm → authorised firm staff → Tax Agent Login. Portal menus may change, while each delegation level still needs verification. Access approval is not proof of a filed return or paid tax, and the document does not determine applicable withholding rates or statutory filing deadlines.
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 ↗