Getting Ready
e-File Form C-S in 4 Simple Steps
Points to Note when e-Filing
Completing Form C-S Online
User Guides
Frequently Asked Questions (FAQs)
Get Help to e-File
Getting Ready
Before you use the “File Income Tax Return (Form C-S)” e-Service to complete and file Form C-S, please do the following:
You do not need to submit the company’s financial accounts, tax computation and supporting schedules together with Form C-S. They are to be retained and submitted only upon IRAS’ request.
It may take you 10 minutes to complete this electronic tax return.
e-File Form C-S in 4 Simple Steps
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| 4 Simple Steps* |
What To Do |
How To Do |
Step 1
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Retrieve your company's existing e-Services Access Code |
- Request a new Access Code by downloading the application form if:
- Your company does not have an Access Code; or
- Its existing Access Code is no longer valid.
- Complete and submit the form to IRAS via fax or email.
|
Step 2
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Authorise yourself/third party as an "Approver" for Corporate Tax Matters, before you or the third party can e-File |
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Step 3
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Log in to myTax Portal |
- Log in to myTax Portal.
- Select My Organisation's/Business' Tax Matters radio button.
- Key in your personal SingPass or IRAS PIN, followed by the Tax Reference No. of your company.
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Step 4
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Submit the completed Form C-S online |
- Click on What I Need To Do and select File Form C-S at the main menu of myTax Portal.
- Select the Year of Assessment (YA) you are filing to begin completing the Form.
- Click on Go to Confirmation Page after you have completed the Form. Please save/print the Confirmation Page before clicking on Submit to IRAS.
You will receive an instant acknowledgement upon successful filing.
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* You may proceed straight to Steps 3 and 4 if you or the third party has been successfully authorised as an "Approver" for Corporate Tax Matters via the e-Services Authorisation System (EASY).
View the Guide to e-Filing Form C-S (10MB) and Form C-S Interactive e-Filing Guides (prototypes):
Points to Note when e-Filing
Filing Due Date
Your company can enjoy an extended filing due date till 15 Dec, instead of 30 Nov when you e-File Form C-S.
Online Help
For guidance on how to complete Form C-S, please:
- Click on the iHelp icon < 
>; or
- Click on "Ask IRAS" at the top of the page.
Save Draft Facility
If you are not able to complete your filing in one session, please save the Form C-S as ‘draft’. The draft will be retained in the portal up to 15 Dec. You can access the draft anytime till 15 Dec and make the necessary amendments before you submit your Form C-S.
Timeout
Please do not leave your filing session idle for more than 20 minutes. Otherwise, the session will expire and you will be required to log in to the portal again. If you are unable to complete your filing in one sitting, do remember to save a draft of your filing before you log out from myTax Portal.
Newly Incorporated Company that is Filing its First Tax Return
If your company’s first set of financial accounts covers a period of more than 12 months from its date of incorporation, please indicate “Yes” at the section “For Newly Incorporated Companies filing its first Tax Return” on Part A of Form C-S.
In completing Part B of Form C-S, you will need to:
- Attribute the company’s adjusted profit/losses before other deductions to two YAs* (i.e. YA 2012 and YA 2013). This is because, in general, the basis period for each YA should not exceed 12 months; and
- Complete the line items for two YAs in the e-Form C-S.
* Time apportionment basis may be used if the company is unable to directly identify the adjusted profit/losses before other deductions to the corresponding basis period for each YA.
Please refer to the example below.
Example
Company A was incorporated in Singapore on 15 Jul 2011. The financial year end of the company is 31 Dec. Company A’s first set of accounts was prepared for the period from 15 Jul 2011 to 31 Dec 2012.
As the first set of accounts covered a period of more than 12 months, the two relevant YAs are as follows:
| YA |
Basis Period |
2012 (1st YA)
|
15 Jul 2011 - 31 Dec 2011
|
| 2013 (2nd YA) |
1 Jan 2012 - 31 Dec 2012
|
In this case, Company A has to attribute its adjusted profit/losses before other deductions to YA 2012 and YA 2013 respectively via the direct identification method. Where the company is not able to apply the direct identification method, the time apportionment basis may be used (i.e. apportion company’s income on time basis to the period from 15 Jul 2011 to 31 Dec 2011 [YA 2012] and the period from 1 Jan 2012 to 31 Dec 2012 [YA 2013]).
Once the adjusted profit/losses before other deductions has been attributed to YA 2012 and YA 2013, Company A will need to complete the line items for YA 2012 and YA 2013 in the e-Form C-S accordingly.
For more information on YA and basis period for new companies, please refer to Guide for new companies.
Acknowledgement of Successful e-Filing
Upon successful e-Filing, you will receive an instant acknowledgement. The same acknowledgement page will also be available at myTax Portal under <e-Services for Corporate Tax> <View Correspondence/Notices> for your reference.
No Need to Submit Financial Accounts, Tax Computation and Schedules
Submission of the company’s financial accounts, tax computation and supporting schedules is not required if you are e-Filing Form C-S. These are to be retained by the company and submitted to IRAS only upon request.
Completing Form C-S Online
How to Complete Form C-S Online
Tips for SMEs on Form C/ Form C-S Filing
User Guides
View the general Guide to e-Filing Form C-S (10MB).
Detailed User Guides for:
- company (1.09MB)
- tax agent (1.18MB)
Frequently Asked Questions (FAQs)
For more details on e-Filing of Form C-S, please refer to our FAQs (140KB).
Get Help to e-File
Form C-S e-Filing Workshops
IRAS will conduct half-day e-Filing workshops to guide companies and tax intermediaries on e-Filing of Form C-S from Aug this year. The workshop schedule and details will be released by Jul 2013.
Contact Us
Please contact us if you need assistance or clarification on Form C-S filing:
- Email address:
ctmail@iras.gov.sg
- Call us (8 am to 5 pm from Mondays to Fridays):
1800-356 8622