Tips on e-Filing Form C

From 11 Apr 2021, you will be required to log in to government digital services for businesses (G2B) using Singpass instead of Corppass. For more information, visit Corppass website.

Important Notes:

1. Ensure that you have been duly authorised by the company as an "Approver" for "Corporate Tax (Filing and Applications)" in Corppass.
2. Ensure that you have your Singpass as well as the company's Unique Entity Number (UEN)/ Entity ID. 
3. Set aside at least 30 minutes to complete this electronic tax return.
4. Get ready the following documents in softcopy for submission to IRAS:
   

   Type of Documents and Maximum File Size	Who needs to submit?
   Audited/ Unaudited financial statements The financial statements (including notes to the financial statements), prepared in compliance with the Companies Act, must be accompanied by the Directors' Report and Statement by Directors. (Maximum file size: 4MB) (1)Please refer to ACRA's website on how to prepare your financial statements in XBRL format. (2)A dormant company is one which did not carry on business and had no income in the basis period.	All companies, except those that have filed a full set of financial accounts with ACRA in XBRL format(1); or those which are dormant(2)
   Detailed profit and loss statement. This can be filed together with either the audited/ unaudited financial statements or tax computation and supporting schedules.	All companies, except those which are dormant
   Tax computation and supporting schedules You may wish to use the Basic Corporate Tax Calculator to prepare your tax computation. (Maximum file size: 4MB)	All companies, except those which are dormant
   Revised tax computation(s) for prior Year(s) of Assessment (YAs) Example: Company claims current year Capital Allowances/ Losses against assessable income of the immediate preceding YA and submits a revised tax computation for the immediate preceding YA (Maximum file size: 4MB)	Only companies submitting revised tax computation(s)
   Research & Development (R&D) Claim Form (YA 2018 and before) (PDF, 382KB)  Research & Development (R&D) Claim Form (YA 2019 and onwards) (PDF, 396KB)  (Maximum file size: 2MB)	Only companies claiming tax benefits on R&D expenditure
   Declaration Form (PDF, 93KB) for the purpose of claiming Writing-Down Allowances for Intellectual Property Rights (IPRs) under Section 19B of the Income Tax Act (Maximum file size: 2MB)	Only companies claiming Writing Down Allowances for IPRs

5. Ensure that the softcopy documents are in pdf format. If not, convert them to pdf file format using software convertor (e.g. PrimoPDF).
6. Ensure that the hardcopy documents are scanned into pdf files and the images are clear.
7. Use font size of at least 11 for your attachments.
8. Choose the recommended resolution of 100dpi black and white if you need to reduce file size of attachments.

Step 1: Ensure that you or the third party has been authorised as an "Approver"

The company will need to authorise its staff or a third party (e.g., tax agent) as an "Approver" for "Corporate Tax (Filing and Applications)" in Corppass before they can e-File. For assistance on Corppass setup, please refer to the relevant Step-by-Step Guides.

Step 2: Log in to myTax Portal

1. Log in to mytax.iras.gov.sg.
2. (i) If you are logging in as a staff of the company, select "Business Tax" and log in with your Singpass.  
   
   
   (ii) If you are logging in as a tax agent of the company, select "Tax Agent Login" and log in with your Singpass.

Step 3: Submit the Completed Form C Online

1. Click on Corporate Tax and select File Form C-S/ C.
2. Select the Year of Assessment you are filing, and select Form C to begin completing the Form.
3. Click to Confirmation Page to verify that the information declared is correct. Thereafter, complete the Declaration and fill in Details of Filer & Contact Person.
4. Click on Submit Document to upload the relevant documents.
5. Click on Submit to IRAS.
6. You will receive an instant acknowledgement upon successful filing.

For more detailed guides on e-Filing Form C:

• Guidance on Completing Form C

Filing Deadline

From YA 2021, the annual filing deadline for Form C is 30 Nov.

Online Help

Please click on the iHelp icon < > should you require on-the-spot guidance as you e-File the Form C.

Particulars of Person who Reviewed the Return ^New!

With effect from YA 2021, a new field has been included in Form C-S (including Form C-S (Lite)) and Form C for a company to indicate if its return has been reviewed by a person who is a Singapore Chartered Tax Professionals Limited (SCTP) Accredited Tax Advisor or Accredited Tax Practitioner for Income Tax. The information provided in this field will be used by IRAS for statistical analysis only.

Pre-filled Amounts

From YA 2018, to improve companies' e-Filing experience, the following amounts will be pre-filled:

• Unutilised Capital Allowances brought forward
• Unutilised Losses brought forward
• Unutilised Donations brought forward
• Current year Approved Donations
• Unutilised Investment Allowances brought forward 

The amounts are pre-filled for the companies' easy reference. You are advised to verify the accuracy of the information. In case of any discrepancy with the details (i.e. the companies' carried forward amounts in their own records differ from the pre-filled records), you may update the pre-filled sections in the relevant Boxes under "Company's Declaration" (with the exception of donations).

Save Draft Facility

If you are not able to complete your filing in one session, please save the Form C as 'draft'. The draft will be retained in the portal up to the filing due date. You can access the draft anytime till the filing due date and make the necessary amendments before you submit your Form C. Companies/ tax agents who need to present the completed Form C to relevant personnel/ clients prior to submitting the Form C to IRAS may utilise the “Save Draft” function and print out the completed Form C at the “Confirmation Page”.

Timeout

If you remain inactive on your local machine for more than 15 minutes, the system will prompt you to respond within 2 minutes. If there is still no activity within 2 minutes, you will be logged out of  mytax.iras.gov.sg automatically.

New Companies Filing First Tax Return

If your company's first set of financial statements covers a period of more than 12 months from its date of incorporation, please indicate the relevant financial period under General Info.

In the subsequent pages, you will need to:

• Attribute the company's adjusted profit/ losses to two Years of Assessment (YAs)* (i.e. YA 2020 and YA 2021); and
• Complete the fields required for two YAs in the Form C. This is because the basis period for each YA should generally not exceed 12 months.

* 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.

For more information on YA and basis period for new companies, please refer to Attribution of Profits/ Losses for New Companies.

Acknowledgement of Successful e-Filing

Upon successful e-Filing, you will receive an instant acknowledgement of receipt. The same acknowledgement will also be available at mytax.iras.gov.sg under the "View Corporate Tax Notices" e-Service.

Detailed Information on Completing Form C

• Guidance on Completing Form C
• Additional Tips on Filing Form C

User Guides

• company (PDF, 1.96MB)
• tax agent (PDF, 1.83MB)

Frequently Asked Questions FAQs

For more details on e-Filing of Form C, please refer to our FAQs (PDF, 411KB).

Please contact us if you need assistance or clarification on Form C e-Filing:

• Email us via myTax Mail
• IRAS Helpline: 1800-356 8622 (8 a.m. to 5 p.m. from Mon to Fri)