Guides to complete the Corporate Income Tax Return (Form C-S/ C) online. Companies are required to e-File their Corporate Income Tax Returns.
All companies need to prepare the following before completing the Corporate Income Tax Return (Form C-S/ C):
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, 734KB)• “Update Corporate Profile/ Contact Details” User Guide (tax agent) (PDF, 565KB)
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.
Please e-File Form C via mytax.iras.gov.sg together with the tax computation, financial statements, detailed profit & loss statement and other supporting documents.