Corporate Tax forms

S/N Form Name Last Updated
1

Productivity and Innovation Credit (PIC) - Application for Approval of Equipment (From Year of Assessment 2013) (see Note at S/N 4) (916KB)

May 2018 
2

Productivity and Innovation Credit (PIC) - Cash Payout Application

From 1 Aug 2016, e-Filing of the PIC Cash Payout application will be compulsory for all PIC Cash Payout applicants (including companies, partnerships and sole-proprietors). Hardcopy applications for PIC Cash Payout will no longer be accepted on or after 1 Aug 2016.

Submit your PIC Cash Payout application via myTax Portal. 

Please refer to our Compulsory e-Filing of PIC Cash Payout page for more information.

Aug 2016
3 Productivity and Innovation Credit (PIC) - Disposal of Qualifying Assets Form (see Note at S/N 4) (35KB) Oct 2013

Productivity and Innovation Credit (PIC) - Disclosure of Error Form  (73KB)

Note: Please submit the form(s) to IRAS by post in an envelope labelled clearly with: 
- “PIC - Companies” for companies, or
- “PIC - Individuals” for sole-proprietorships and partnerships.

Mar 2016
Productivity and Innovation Credit (PIC) - Hire Purchase (HP) Template (296KB)
Jan 2016 
6

Application for Certificate of Residence (for Tax Residents only)

From Jun 2017, all COR applications have to be e-Filed via myTax Portal. Except for specific circumstances, paper applications will no longer be accepted.

Submit your COR applications via myTax Portal.

Please refer to the user guides and FAQs for more information.

Jun 2017
7

Apply for Waiver to Submit Tax Return (Dormant Company)

  1. Submit your application via myTax Portal.
    The Apply for Waiver to Submit Tax Return (Dormant Company) e-Service provides companies with the convenience of e-Filing their Income Tax Returns (Form C-S/ C), accounts and tax computations up to the date of cessation of business, including for advance Years of Assessment where the e-Filing services for Form C-S/ C are not yet available. Companies must e-File their outstanding Income Tax Returns within 21 days from the date of application.
    Refer to our e-Services page [under Apply for Waiver to Submit Tax Return (Dormant Company)] for more details.
    This e-Service is currently available to companies only and not tax agents.
  2. Application form (223KB)
Jan 2019
8 Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (IPRs) under Section 19B of the Income Tax Act (901KB)   May 2017
9 Declaration of Receipts and Payments (With Receipts) (347KB) Dec 2015
10 Declaration of Receipts and Payments (With No Receipts) (934KB) Dec 2015
11

Election Form for Companies for Carry-Back of Capital Allowances and Trade Losses (Form has been removed with effect from 1 Apr 2019) Revised

Companies that wish to elect for Loss Carry-Back Relief should indicate the election in their Income Tax Return (Form C) and the tax computation when filing their Form C for the relevant YA.

The Form C e-Filing service for a given YA will be made available in Jun of that year. For example, the company may e-File its YA 2019 Form C and elect to claim loss carry-back relief for YA 2019 starting from Jun 2019 to 15 Dec 2019 (the e-Filing due date).

Apr 2019
12 Form C May 2019
13
Form C-S May 2019
14 Form for Reporting of Related Party Transactions (1.70MB)  Jun 2019
15
Form for Companies for Qualifying Amalgamations under Section 34 of the Income Tax Act ("ITA") (554KB) Dec 2015
16
Form for Filing Notice of Objection (785KB) Dec 2015
17
Form for Filing Revised Income Tax Computation(s) (103KB) May 2016
18
Group Relief Form for Transferor Company (Form GR-A) (619KB) Dec 2015
19
Group Relief Form for Claimant Company (Form GR-B) (639KB) Dec 2015
20

Request for Income Tax Return (Form C-S/ C) and Notification of New Financial Year End (Form has been removed with effect from 18 Oct 2018) 

1.   Request for Income Tax Return (Form C-S/ C) for new companies

Companies required to file the first corporate tax return for YA 2019 can proceed to e-File the return directly via the File Form C-S/ C e-Service starting from Jun 2019 after the e-Filing service is made available. The Form C-S/ C should be filed on or before 15 Dec 2019 (the e-Filing due date). There is no need to request for a YA 2019 return from IRAS.

For more information, you may refer to the Basic Guide for New Companies.

2.   Request for Income Tax Return (Form C-S/ C) for companies previously granted waiver to submit tax return 

If your company has recommenced its business or has started to receive income in 2017, please email ctmail@iras.gov.sg to request for an Income Tax Return for YA 2018 with the following details:      

      a.   Subject header: “Recommencement of business and request for Income Tax Return” 
      b.   Name and Unique Entity Number (UEN) of the company;
      c.   Date of recommencement of business and new principal activity (if applicable); and
      d.   Date of receipt of other source(s) of income e.g. interest, dividend, rent, etc. (if applicable).

3.   Update of Financial Year End 

      Companies that have changed their financial year end can update it directly at the Update
      Corporate Profile/ Contact Details e-Service.

      For more information, please refer to Change in Financial Year End.

Jan 2019
21

Research and Development (R&D) Claim Form (YA 2018 and before) (188KB)

Research and Development (R&D) Claim Form (YA 2019 and onwards) (234KB) 

May 2018
22 Shipping Return for Vessels Plying within the Limits of The Port of Singapore (to be completed by local shipping agent and oil companies) (75KB) Dec 2015
23

Application Form for Income Tax Advance Ruling (108KB) Updated!

Please submit the form to IRAS by post in an envelope labelled clearly with “Advance Ruling Application – Corporate Tax”.

Apr 2019 
24
S13(12) Declaration Form (221 KB)  Jun 2019
25 GIRO Application Form for Corporate Tax (4.04MB)  Mar 2019