Late Filing or Failing to File Form C-S/ C

All companies must file their Income Tax Return (Form C-S, or Form C together with accounts and tax computation as required) by 30 November (paper-filing) or 15 December (e-filing). 


IRAS takes action against companies that do not file their Income Tax Return on time or fail to file altogether. A dormant company must submit its Income Tax return unless the company has been granted waiver of Income Tax return submission.

Actions against Companies for Late/ Non-Filing

If a company fails to file the Form C-S/ C, accounts and tax computation by the due date, IRAS may take the following actions:

  1. Issue an estimated Notice of Assessment (NOA). The company must pay the tax amount based on this estimated NOA within one month
  2. Impose a composition fee not exceeding $1,000
  3. Issue a Section 65B(3) notice to the director
  4. Summon the company or person responsible for running of the company (including the directors) to Court. If the filing for any year of assessment is outstanding for 2 years or more, the penalty imposed could be twice the tax amount assessed by IRAS in addition to a fine not exceeding $1,000

Receiving an Estimated NOA

IRAS may issue an estimated NOA when the company fails to file Form C-S, or Form C together with financial statements and tax computation as required.

Companies that receive an estimated NOA should:

  1. Pay the estimated tax within one month from the date of the NOA.
    Companies should pay the estimated tax even if they disagree with the tax amount or intend to object to the assessment. Otherwise, the tax bill will be considered late and there will be penalties for late payment.
  2. File an Objection to the Tax Assessment
    Companies that disagree with the estimated tax assessment may file an objection within two months from the date of the NOA by:
    1. Logging in to and selecting Revise/ Object to Assessment from the navigation menu under Corporate Tax; or
    2. Submitting the Form for Filing Notice of Objection (786KB);
  3. File your returns 
    Companies should file the full set of returns with a covering objection letter immediately so that the estimated tax can be revised. Attach the objection letter, even if the company had already submitted it, to speed up the finalization of the assessment. 

Estimated tax will not be revised if Form C-S, or Form C, accounts and tax computation are not submitted, even if an objection has been filed.

Outstanding Tax Return Notice and Composition Fee

IRAS may also issue companies a notice titled "Outstanding Tax Return and/or Document(s) and Composition Fee".

Companies that receive such a notice should:

  1. File the outstanding documents as indicated in IRAS' letter immediately; and
  2. Pay the composition fee by the due date stated in the letter.

For details on the documents that need to be filed with your Form C-S/ C, please refer to Documents to Prepare when Filing Form C-S/ C.

Appeal for Composition Fee Waiver

Generally, penalties will not be waived unless there are exceptional circumstances.

IRAS may consider your appeal only if you have:

  • submitted the outstanding documents; and
  • no other late offences in the last two years; and
  • you undertake to file your tax by the due date in future.

To appeal, you may call us on (+65) 6356 7012. Select option (1) and follow the instructions given over the phone. You will receive a reply within 3 working days.  

Notice Pursuant to Section 65B(3)

IRAS may issue a Notice Pursuant to Section 65B(3) of the Income Tax Act to the director.

Company directors who receive such a notice should provide the required information within 21 days from the date of the Notice to avoid being summoned to court.

Summons Notice

A summons may be issued to the company and/ or the director to attend Court on a specified date when IRAS does not receive:

  1. The required documents by the due date; and/ or
  2. The composition fee by the due date.

Before the Court Date

Companies (and directors) who do not wish to attend Court should do the following at least one week before the Court date:

  1. File the outstanding documents*; and
  2. Pay the summons fee using the payment slip.

*To request a form, please call IRAS at (+65) 6356 7012.

Appealing for Postponement

If the company needs more time to file and/or pay, you should:

  1. Attend the Court on the mention date to appeal for postponement; and
  2. File the outstanding tax return and pay the summons fee at least one week before the next Court mention date.

Attending Court

Companies (and directors) that are unable to file the outstanding documents or pay the summons fees at least one week before the Court date must attend Court.

The company's representative, even if he is the director, is required to attend Court with a Letter of Authorisation.

In Court, the company representative will have to take a plea after the charges are read. Upon conviction, he will be fined up to $1,000.

The company must still file the outstanding documents, failing which, further prosecution actions may be taken.

Failure to File for Two or More Years

Companies that have tax returns outstanding for two years or more and without reasonable grounds for not filing may be further issued a summons that may lead to a conviction in Court and be ordered to pay:

  1. A penalty that is twice the amount of tax that IRAS may assess for that Year of Assessment (YA);  AND
  2. A fine of up to $1,000.

Company A's YA 2014 tax return, due on 30 Nov 2014, was still outstanding on 1 Dec 2016.  An estimated Notice of Assessment was issued and the tax payable was $100,000. Upon conviction in Court, the company would be ordered to pay a penalty of $200,000 and a fine of up to $1,000. This is in addition to the tax payable of $100,000.

Filing Outstanding Documents

Current Year of Assessment

Companies may file the Form C-S/ C for the current YA by:

  1. e-Filing Form C-S/ C if the person filing has been given the "Approver" rights for "Corporate Tax Matters" via EASY; or
  2. Downloading a copy of the Form C-S/ C and submitting by post to IRAS. You may also call 1800-356 8622 (+65 6356 8622) to request a copy of the Form C-S/ C.

Businesses to use CorpPass to transact with IRAS from Q3 2018
Businesses will be required to use CorpPass as the login method as well as to authorise staff/ third party to access IRAS' e-Services from Q3 2018. The implementation date of CorpPass for IRAS' e-Services will be announced at a later date.

Previous Year of Assessment (s)

Companies may download a copy of the Form C-S/ C and submit by post. You may also call (+65) 6356 7012 to request a copy of the Form C-S/ C.

Postal Address

Please send the documents (Form C-S/ C together with accounts and tax computation as required) by post to:

Comptroller of Income Tax
Revenue House
55 Newton Road
Singapore 307987

Paying the Composition Fee

Composition fees must be paid and the outstanding tax returns submitted by the due date in order for the composition to be accepted by IRAS. Prosecution action may still be taken against companies that pay the composition fees but do not file the required outstanding tax return.

To make payment, use the payment slip enclosed with the IRAS letter to pay the composition fee:

  1. At myTax Portal; or
  2. By any of the following method:

To check if your payment has been credited, please log in to and select "View Account Summary" after three working days.


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