Key points
- Starting in January 2025, the withholding tax statement will be pre-filled in e-Filing.
- The deadline remains the same: confirmation and payment must be made by the 20th of the following month.
- The system populates the data from the previous month, but the responsibility for accuracy remains with the payer.
- Before confirmation, monthly payments, rents, dividends, interest, and fees are verified.
Published March 7, 2025 · Updated August 15, 2026 with how the statement is verified before confirmation.
The withholding tax statement is automatically pre-filled., Starting in January 2025. The tax administration populates the return with data from the previous month, and the taxpayer finds it ready in e-Filing.
Simplification is real, but unchecked confirmation is the new risk it has brought. This article shows you how the pre-filled statement works and what to verify before you confirm it.
Read also: When is tax withheld at source and what is the rate?
How the pre-filled statement works
The system takes the data from the payments reported in the previous month and automatically places it in the statement's line items. You open the statement in Electronic filing, You can review and freely modify it before confirmation.
The monthly payment, then, is no longer a zero-filing; it's a withholding return. The withholding tax return is confirmed and the liability is paid by the 20th of the following month, just as before.
What do you check before confirmation?
Case one. The statement comes out complete and accurate.
Compare the amounts to the actual monthly payments and confirm. The whole job takes just a few minutes.
Case two. A payment is missing.
The system only captures what has been previously declared. You add any new rent, recently paid dividends, or an occasional honorarium yourself to the statement before confirmation. That's the real value of the monthly check.
Case three. The error is discovered after confirmation.
The certified statement is corrected by a revised statement. The sooner it's done, the less it costs, because interest is calculated on the difference.
Frequently asked questions
Where do I find the pre-filled withholding tax statement?
In your e-Filing account, under the withholding tax return, for the period beginning January 2025 and thereafter.
Can I change it before confirmation?
Yes, feel free. The pre-filled data are the system's suggestion, not a final assessment.
When must it be confirmed and paid?
By the 20th of the month following payment, the same as before prepayment.
What happens if I confirm without checking and there's an error?
The error remains under your name and is corrected with an amended statement. The late payment is subject to late fees.
Where can I find the rates by payment type?
On our page of tax legislation, which is kept up to date with the full rates and regulations.