e-Filing versus Paper Filing

Companies are encouraged to start e-Filing their Corporate Income Tax Return (Form C-S/ Form C) in preparation for compulsory e-Filing. e-File to enjoy an extended deadline, instant acknowledgement and other benefits.

Compulsory e-Filing for Form C-S/ C

As announced in Budget 2016, in line with Government's direction for more cost effective delivery of public services and the Smart Nation vision to harness technology to enhance productivity, e-Filing of Corporate Income Tax returns (including ECI, Form C and Form C-S) will be made compulsory in a phased approach from Years of Assessment (YAs) 2018 to 2020 as follows:

 YA Target Group
 2018 onwards Companies with turnover more than $10 million in YA 2017
 2019 onwards Companies with turnover more than $1 million in YA 2018
 2020 onwards All companies

The phased implementation will provide more time for smaller companies to modify their processes and ease into e-Filing.

e-Filing Form C-S/ C

Go paperless! All companies are encouraged to e-File Form C-S/ C!

As the e-Filing of Corporate Income Tax Returns (including ECI, Form C and Form C-S) will be made compulsory in a phased approach from YAs 2018 to 2020, we strongly encourage companies to start e-Filing now.

To e-File your Form C-S/ C, log into mytax.iras.gov.sg and enjoy these benefits.

Benefits of e-Filing

  • On-the-spot guidance as you e-File, with the iHelp facility
  • In-built formulae to auto-compute certain fields
  • Save draft until you are ready to submit
  • Get your estimated tax payable on-the-spot
  • Receive instant acknowledgement when you have successfully e-Filed
  • Extended filing deadline of 15 Dec, instead of 30 Nov

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 (applicable to Form C only)

The pre-filling is based on the carried forward amounts in the last assessment raised by IRAS for the immediate preceding YA. This will apply even if the assessment for the immediate preceding YA is under objection or query.

If the return for the immediate preceding YA is under review, the pre-filling will be based on the carried forward amounts declared in the Form C-S/ C of the immediate preceding YA.

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).

The 250% deduction for donations is granted based on information obtained from the Institute of Public Characters (IPCs). You can view details of the current year approved donation amounts in the “View Donations” e-Service.

If the company has made an Approved Donation, but it is not reflected in the “View Donations” e-Service at mytax.iras.gov.sg, it may be due to:

  1. Differences in receipting date - The IPC may have recorded your donation in a later financial period and a deduction would be accorded in the corresponding YA.
  2. You did not provide your company's Unique Entity Number (UEN) to the IPC. Please update your donation record with the IPC and IRAS will amend your assessment when we received the updated record.

If the company adopted a non-Singapore Dollar functional currency for the financial period and the Approved Donations are reflected in the “View Donations” e-Service at mytax.iras.gov.sg, please ensure that the “Functional Currency” in the Corporate Profile Page is updated accordingly. You will then be allowed to input a higher Singapore dollar equivalent amount of your current year donation in the “Company’s Declaration” box.

Information on e-Filing

Paper Filing Form C-S/ C

  • Form C-S
    Complete Form C-S and submit the original signed copy of Form C-S by 30 Nov.
  • Form C
    Complete Form C and submit the original signed copy of Form C, audited/ unaudited accounts, tax computations, claim forms and other supporting schedules by 30 Nov.

To submit the Form C-S/ C and the relevant documents, send them to:

Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987

You do not need to pay for postage when you use envelopes marked "Income Tax" to send your Form C-S/ C and any other information to IRAS.

Information on Paper Filing

  • Will I get an acknowledgement receipt if I hand deliver Form C-S/ C to IRAS at Revenue House?

    IRAS does not provide acknowledgement receipts for hand deliveries. e-File Form C-S/ C to get an instant acknowledgement.