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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.

 

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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)

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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.

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Filing Form C-S

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    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):

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