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Frequently asked questions

ECI or Form C-S/ Form C-S (Lite)/ Form C Filing

General Corporate Income Tax Matters

Corporate Income Tax Treatment

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 Appeal for Penalty Waiver (PDF, 1.68MB) digital service at mytax.iras.gov.sg.

Appeals for waiver of late payment penalty will only be considered if:

  1. 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
  2. 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:

  1. You have submitted the outstanding tax returns and/or documents before the due date stated in the offer of composition; and
  2. You have filed your tax return on time for the past 2 years.

Corporate Income Tax Payment/ Refund Matters

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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
To continuously improve our taxpayer experience, calls may be recorded for our quality monitoring and coaching purposes.

Kindly note that mobile calls to 1800 service lines incur airtime charges. Calls are free of charge only from regular land lines.

Corporate Income Tax Matters Contact Number

Estimated Chargeable Income
Filing of Form C-S/ Form C-S (Lite)/ Form C
General Payment Matters

The Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) must be filed by 30 Nov every year. 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
Tax Recovery Actions
(e.g. Notice to Attend 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:

Case escalation

If there are cases in the following situations and you wish to contact us for case escalation, please submit your request via FormSG (Corporate Income Tax):

  1. Cases where more than 6 months have passed from the date of last correspondence with complete information sent to IRAS. 
  2. Cases where no further progress can be made due to taxpayer/tax agent and IRAS holding different positions or where taxpayer/tax agent wants to reach out to IRAS before deciding to request for issuance of Notice of Refusal to Amend. It does not include cases where officers are still raising queries to understand the facts of the case.

Please note that only cases which fall within the above situations will be escalated. For all other scenarios, please contact the case officer directly or our Corporate Tax Helpline at 1800 356 8622. Thank you.