Frequently asked questions
ECI or Form C-S/ Form C-S (Lite)/ Form C Filing
- What essential information do I need to know for the Corporate Income Tax Filing Season?
- Does my new company need to file Form C-S/ Form C-S (Lite)/ Form C this year?
- How do I authorise myself to file 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 to complete 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 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:
- 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.
Check Statuses relating to Corporate Income Tax
Our IRAS Bot can assist companies with the following status checks instantly. Simply click on the “Chat with IRAS” icon at the bottom right of the screen and select the relevant options.
Form C-S/ Form C-S (Lite)/ Form C (for the current and 3 previous Years of Assessment):
- Tax Assessment Status
- Filing Status
Corporate Income Tax Payment:
- GIRO Status
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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
| Corporate Income Tax Matters | Contact Number |
|---|---|
Estimated Chargeable Income 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 |
| Other Income Tax Matters | Contact Number |
|---|---|
Partnership Sole-proprietorship |
1800 356 8300 for local calls (+65) 6356 8300 from overseas |
Employer-related Matters Auto-Inclusion Scheme (AIS) / e-Submission of Employment Income / Commission / Donations Employees' Remuneration (e.g. Form IR8A) Tax Clearance for Foreign Employees |
| Withholding Tax Matters | Contact Number |
|---|---|
Withholding Tax Treatment for Non-Resident Companies | 1800 356 8622 for local calls (+65) 6356 8622 from overseas |
| Procedures on S45 Withholding Tax Form (Form IR37) Filing and Payment matters | (+65) 6356 7012 |
Send an enquiry
Please use our digital services for the following matters:
- To appeal for waiver of late filing fees or late payment penalties, use the Appeal for Penalty Waiver digital service.
- To apply for a new eGIRO or re-activate your previous GIRO arrangement and edit your payment plan, use the Apply/ Manage GIRO Plan digital service.
- To object to Notice of Assessment, use the Revise/ Object to Assessment digital service.
Find out more about other available digital services (including those above).
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
- Tax Recovery Actions (e.g. appointment of bank/tenant as agents; Notice to Attend Court/ Summons)
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):
- Cases where more than 6 months have passed from the date of last correspondence with complete information sent to IRAS.
- 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.