Guidance on Completing Form C-S/ C

Guides to complete the Corporate Income Tax Return (Form C-S/ C) online. From YA 2020, e-Filing of Corporate Income Tax Returns (including ECI and Form C-S/ C) is compulsory.

 

Before Completing Form C-S/ C

All companies need to prepare the following before completing the Corporate Income Tax Return (Form C-S/ C):

  • the audited/ unaudited financial statements,
  • tax computation and supporting schedules, and
  • other claim forms

For more details, please refer to Documents to Prepare when Filing Form C-S/ C.

If your company’s functional currency is not in “Singapore Dollar”, you have to inform IRAS by logging in to mytax.iras.gov.sg and updating it via the "Update Corporate Profile/ Contact Details" e-Service. You may refer to the following user guides for more information:

• “Update Corporate Profile/ Contact Details” User Guide (company) (PDF, 1.18MB)
• “Update Corporate Profile/ Contact Details” User Guide (tax agent) (PDF, 1.26MB)

Authorise Users for Corporate Tax Matters

The company must first authorise its staff or tax agent for "Corporate Tax (Filing and Applications)" in CorpPass before they can log in to e-File Form C-S/ C on behalf of the company. For assistance on CorpPass setup, please refer to Step-by-Step Guides.

Filing Form C-S

Filing Form C

You can e-File Form C in two ways:

ModesHow to e-FileRemarks  

Online Form C

(Preferred) 

 

Complete and file Form C online. Attach tax computation, financial statements, detailed profit & loss statement, other supporting documents and submit them to IRAS.  

Form C (Upload)

 

(To be discontinued from YA 2021)

Download and complete Form C (PDF format) on your local machine. No signature is required in Part IV Declaration. When the Form C is completed and the file is saved in your local drive, upload it to myTax Portal and submit it together with tax computation, financial statements, detailed profit & loss statement and other supporting documents. Please upload the original Form C (PDF Format). Do NOT upload a scanned or printed copy of Form C.

 

Paper submissions of the YA 2020 Form C (Upload) will no longer be accepted.

Please note that the Form C (Upload) will no longer be available from YA 2021. You are strongly encouraged to start filing the Form C using the Online Form C now.

 

Companies/ tax agents who need to present the completed Form C to relevant personnel/ clients prior to submitting the Form C to IRAS may utilise the “Save Draft” function and print out the completed Form C at the “Confirmation Page”.

 

Online Form C:

Form C (Upload):