e-Filing versus Paper Filing

Companies may e-File or paper file Form C-S/ C. 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 Companies with turnover more than $10 million in YA 2017
 2019 Companies with turnover more than $1 million in YA 2018
 2020 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 can e-File Form C-S/ C!

IRAS introduced e-Filing of Form C-S in Year of Assessment (YA) 2012 for small companies. With effect from YA 2015, e-Filing is extended to all companies with the launch of e-Filing of Form C. This means that all companies can now e-File their Income Tax Returns, regardless of the Form used.

As the e-Filing of CIT 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 come on board early and 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

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.

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