If You Want to Make Changes to a Submitted Form C-S/ C

IRAS encourages all companies to complete their Income Tax Return (Form C-S/ C) carefully to avoid making mistakes. However, if there are errors discovered after filing Form C-S/ C, you may revise the amount declared and/ or submit a revised tax computation.

Filing Revisions via mytax.iras.gov.sg

You may file the revisions by logging into mytax.iras.gov.sg. You must be authorised as an "Approver" for "Corporate Tax (Filing and Applications)" in Corppass to file the revision. For assistance on Corppass setup, please refer to the Step-by-Step Guides.

To file:

  1. Log in to mytax.iras.gov.sg.
  2. Click on Corporate Tax, select Revise/ Object to Assessment at the main menu and fill in the form.
  3. For revisions to Form C-S, please attach the following:
    1. financial statements
    2. revised tax computation
    3. supporting schedules

Download these user guides if you need help or details:

Filing Revisions by Hardcopy

Alternatively, you may submit a revised tax computation by:

  1. Downloading and completing the Form for Filing Revised Income Tax Computation(s) (PDF, 158KB).
  2. Submitting the form together with your revised tax computation and supporting schedules where applicable. In addition, for revisions to Form C-S, please submit your financial statements.

For more details, please refer to Filing Revisions and Disclosing Errors.