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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 Revised!
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 Revised!
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 Revised!
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. |