In line with Government’s direction for more cost effective delivery of public services and aligned with the Smart Nation vision to harness technology to enhance productivity, e-Filing of Corporate Income Tax (CIT) returns (including ECI, Form C and Form C-S) is made compulsory in a phased approach from Years of Assessment (YAs) 2018 to 2020 as follows:

YA  Target Group
2018 onwardsCompanies with revenue more than $10 million in YA 2017
2019 onwardsCompanies with revenue more than $1 million in YA 2018
2020 onwardsAll companies

The phased implementation would provide more time for smaller companies to modify their processes and ease into e-Filing. Click to find out more about e-Filing versus Paper Filing.

Tax agent firms play an important role in helping companies meet their e-Filing obligations. The use of e-Filing will help to improve the productivity of the tax industry and reduce companies’ compliance costs.

Recognition of Tax Agent Firms that e-Filed YA 2018 Form C-S/ C for their Clients

We are pleased that tax agent firms have embraced e-Filing for YA 2018. In recognition of their efforts, we are featuring our External Value Network (EVN) tax agent firms and top 30 e-Filing tax agent firms which have strongly supported the e-Filing initiative.

With the requirement for all companies to e-File by YA 2020, IRAS will be doing away with the featuring of the top 30 e-Filing tax agent firms on this website from next year onwards. We would like to take this opportunity to thank tax agent firms for the support in embracing the e-Filing initiative.

EVN Tax Agent Firms

This refers to tax agent firms that e-File their clients' Form C in bulk to IRAS via a dedicated network known as the External Value Network (EVN). Separate resources were devoted to establish the EVN and IRAS appreciates the firms' effort to support the e-Filing initiative.

To date, four tax agent firms have come on board and they are:

  • Ernst & Young Solutions LLP




  • PricewaterhouseCoopers LLP




  • Deloitte & Touche LLP



Top 30 e-Filing Tax Agent Firms for YA 2018

15 tax agent firms with the highest number of Form C-S/ C clients e-Filed in YA 2018 (in no order of ranking) 



15 tax agent firms with the most improved Form C-S/ C e-Filing rate in YA 2018 (in no order of ranking) 


  • What if I, as the Tax Agent, prepared the financial statements, tax computation and online Form C-S/ C but my client does the actual e-Filing?

    IRAS will only count the Form C-S/ C that was e-Filed by the tax agent firm. Hence, if your client does the actual e-Filing, it will not be considered towards the count.