Form C/ Form C-S filing package
From Year of Assessment (YA) 2012, IRAS will send 3 different types of income tax filing packages to different companies. IRAS will identify small corporations that are likely to qualify for Form C-S and send them either a Form C-S e-Filing package (based on those that have previously e-Filed their GST returns or Estimated Chargeable Income Form) or Form C-S paper filing package. The remaining companies will continue to receive the usual Form C paper filing package.
The Form C/ Form C-S will be sent to the company's registered address. If the company has not received a Form C/ Form C-S filing package by the end of May, the company may download a paper copy of Form C/ Form C-S* for completion.
Note: You can e-File Form C-S if you have been authorised as an “Approver” for “Corporate tax matters” via EASY. For details on how to file Form C-S electronically, please refer to the e-Service “File Income Tax Return (Form C-S)” and Tips on e-Filing Form C-S.
e-Filing of Form C using the Form C Offline Application is no longer available from YA 2012. Please submit a paper copy of Form C.
What is Document Identification Number (DIN)?
DIN is a unique number given for each document issued by IRAS. Hence, the DIN for a company's Form C/ Form C-S for a particular Year of Assessment should not be used for another company or for another Year of Assessment of the same company.
You can obtain the DIN via myTax Portal under "View DIN" e-Service.
If you are using the paper Form C/ Form C-S that is sent to your company, you do not need to obtain the DIN, as the DIN is printed on the bottom right hand corner of Page 1 of the Form C/ Form C-S.