Frequently asked questions
ECI or Form C-S/ Form C-S (Lite)/ Form C Filing
- What are the filing tips I need to know for Corporate Income Tax Filing Season 2021?
- Does my new company need to file Form C-S/ Form C-S (Lite)/ Form C this year?
- How do I authorise myself for filing of the company’s Form C-S/ Form C-S (Lite)/ Form C at myTax Portal?
- How do I file ECI and pay the estimated tax?
- Does my company qualify for the ECI filing waiver?
- What are the tax filing obligations of my new company?
- How do I complete and file Form C-S/ Form C-S (Lite)/ Form C?
- How do I prepare a tax computation for the completion of Form C-S/ Form C-S (Lite)/ Form C?
- I do not agree with the tax assessment raised by IRAS. How do I object to my company’s Notice of Assessment?
Corporate Income Tax Treatment
- What is taxable/ non-taxable income?
- Can my company claim tax deduction for expenses incurred?
- Will my company's foreign income be taxed in Singapore if I have already paid tax on the same income in the foreign country?
- What are the transfer pricing considerations for related party transactions?
- Where can I find the e-Tax Guides on IRAS' website?
Late Payment Penalty or Late Filing Fees (Corporate Income Tax)
You do not need to contact us if you are requesting for a waiver of your penalty or composition fee. Please make your request through the Request Penalty Waiver (PDF, 4.58MB) digital service at mytax.iras.gov.sg.
Appeals for waiver of late payment penalty will only be considered if:
- You have paid the overdue tax in full by the due date as stated in the late payment penalty notice and the payment is receipted/ reflected in the company's tax account at mytax.iras.gov.sg; and
- No waiver has been granted in the past 2 calendar years or you have paid on time for the past 2 years.
Appeals for late filing fees/ composition amounts will only be considered if:
- You have submitted the outstanding tax returns and/or documents before the due date stated in the offer of composition; and
- You have filed your tax return on time for the past 2 years.
Chat online with us
Chat with us online to get quick tax answers for a shorter wait time.
Operating hours:
- 8am to 5pm for Mondays to Fridays (except Public Holidays)
- 8am to 1pm for Eve of Christmas, New Year and Chinese New Year
Call us
Helpline operating hours:
- Mondays to Fridays: 8am to 5pm (Avoid peak hours from 11.30am to 2pm)
- Saturdays, Sundays, and Public Holidays: Closed
- Eve of Christmas, New Year and Chinese New Year: 8am to 1pm
In line with our efforts to continuously improve our helpline services, conversations over the helpline may be recorded for our quality monitoring and coaching purposes.
| Corporate Income Tax Matters | Contact Number |
|---|---|
Estimated Chargeable Income The filing due date for the Year of Assessment (YA) 2023 Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) for companies is 30 Nov 2023. For filing matters relating to sole-proprietorships and partnerships and enquiries on e-Submission of employment income, please refer to Individual Income Tax. | 1800 356 8622 for local calls (+65) 6356 8622 from overseas |
| Late Filing/ Payment Matters (e.g. Letters on reminder to file/ pay, penalties for late filing/ payment) | 1800 356 8622 for local calls (+65) 6356 8622 from overseas |
| Other Enforcement Actions (e.g. Letters on Court Summons, appointment of bank/ tenants as agents for payments) | (+65) 6356 7012 |
Send an enquiry
For added security, email your case-specific enquiries via myTax Mail on myTax Portal using your Singpass, Singpass Foreign user Account (SFA) or Corppass.
If you do not have Singpass, SFA or Corppass, email your general tax enquiries using these online forms:
- ECI or Form C-S/ Form C-S (Lite)/ Form C Filing
- General Corporate Income Tax Matters
- Corporate Income Tax Treatment
- Corporate Income Tax Payment/ Refund Matters
- Filing Reminder/ Payment Reminder/ Late Payment Penalty/ Late Filing Fees
- Enforcement Actions (e.g. Appt of bank/tenant as agents; Court Summons)