Submitting Form C-S/ C

For YA 2019, companies will be issued either a Form C-S or Form C notification letter based on IRAS’ past records. If your company receives the Form C notification letter but qualifies for Form C-S, you may proceed to log in to mytax.iras.gov.sg to e-File Form C-S. 

If your company did not receive the letter by 1 Jun 2019, you can still log in to mytax.iras.gov.sg to e-File Form C-S/ C. Before you start e-Filing, please ensure that the employee/ a third party is authorised in CorpPass. For assistance on CorpPass setup, please refer to the Step-by-Step Guides.

If you are unable to e-File, please download a copy of the Form C-S or Form C, complete and submit the signed copy to IRAS. Please remember to fill in the Document Identification Number (DIN). Please note that paper filing of YA 2019 Form C-S or Form C is not applicable for the following companies:

1. Companies with revenue more than $10 million in YA 2017, or
2. Companies with revenue more than $1 million in YA 2018.

It is compulsory for the above companies to e-File. For more information, you may refer to Compulsory e-Filing for Form C-S/ C.

A DIN is a unique number that is generated by IRAS to identify each income Tax Return issued. The DIN for a company's Form C-S/ C for a particular YA is unique and should not be used by another company or for another YA by the same company.

A DIN is required only if the company is downloading a copy of the Form C-S/ C and submitting the paper form to IRAS. You can obtain the DIN from the View DIN e-Service.

There are situations where a company may not be able to obtain its DIN from the e-Service, for example:

1. A new company within the first two years of incorporation. For new companies, IRAS will only issue the Form C-S/ C e-Filing notification letter two years after the year of incorporation, as most new companies do not close their first set of financial statements in the year of incorporation. For example, a company incorporated in 2018 will only be issued with an e-Filing notification letter and a DIN for YA 2020. Thus, it will not be issued with a DIN for YA 2019.

   However, if your new company has closed its first set of financial statements in the year of incorporation and has commenced business or was in receipt of any income, please proceed to e-File an Income Tax Return for the YA immediately following the year of incorporation via the File Form C-S/ C e-Service. In the example above, the company incorporated in 2018 is required to e-File a tax return for YA 2019 if it closed its first set of financial statements in 2018, and commenced business or received income in 2018. The Form C-S/ C e-Filing service for a given YA will be made available in Jun of that year. Hence, the company may e-File the company's YA 2019 Form C-S/ C starting from Jun 2019 (after the e-Filing service is made available) to 15 Dec 2019 (the e-Filing due date). Otherwise, an e-Filing notification for YA 2020 will be sent to the company by May 2020.

    For more information, you may refer to the Basic Guide for New Companies.

2. The company has already filed its Form C-S/ C for that YA. To check on the status of your corporate tax return, log into myTax Portal and access the View Corporate Tax Filing Status (805KB) e-Service. To do so, you must be authorised by the company for "Corporate Tax (Filing and Applications)" in CorpPass. For assistance on CorpPass setup, please refer to the Step-by-Step Guides.

3. The company has been granted Waiver to submit income tax return (Form C-S/C). If your company has submitted the waiver application, you will be notified of the outcome of your application in writing at the company's registered address within two months from the date IRAS receives the waiver application. You may refer to the View Corporate Tax Notices (707KB) e-Service for a copy of the letter.