Withdrawals from your SRS account^ can be made after the current statutory retirement age of 62 for Singaporeans/PRs or after at least 10 years from the date of your first contribution for foreigners. However, there is the flexibility of early withdrawal at any time, albeit a 5% penalty fee...
37. If the Account Holder has made an early withdrawal and the 5% penalty has been imposed on him, the Account Holder will not be given any refund of the penalty sum if he, or another person subsequently reinstates in the SRS Account the funds which had been withdrawn early. 38. ...