Corporate Tax forms

S/N Form Name Last Updated

Productivity and Innovation Credit (PIC) - Application for Approval of Equipment (From Year of Assessment 2013) (916KB)

May 2018 

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 (35KB) Oct 2013
Productivity and Innovation Credit (PIC) - Disclosure of Error Form (73KB) Mar 2016
Productivity and Innovation Credit (PIC) - Hire Purchase (HP) Template (296KB) Jan 2016 

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

Apply for Waiver to Submit Tax Return (Dormant Company)

  1. Revised! 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 (540KB)
Jan 2019
Basic Format of Tax Computation for an Investment Holding Company (60KB)  Apr 2014
Basic Format of Tax Computation for a Shipping Company (117KB) Sep 2017
Basic Format of Tax Computation for a Development and Expansion Incentive (DEI) Company (123KB)
Explanatory Notes (66KB)    
Sep 2017
11 Basic Format of Tax Computation for a Dormant Company (35KB)  Nov 2010
12 Basic Format of Section 24 Notice of Election (for Companies) (44KB) Nov 2010
13 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
14 Declaration of Receipts and Payments (With Receipts) (1.2MB) Dec 2015
15 Declaration of Receipts and Payments (With No Receipts) (935KB) Dec 2015
16 Election Form for Companies for Carry-Back of Capital Allowances and Trade Losses (179KB) Jul 2017
17 Estimated Chargeable Income (ECI) Forms Dec 2015
18 Form C Jun 2018
Form C-S Jun 2018
20 Form for Reporting of Related Party Transactions (1.20MB) New!   Jun 2018
21 Form for Companies for Qualifying Amalgamations under Section 34 of the Income Tax Act ("ITA") (554KB) Dec 2015
22 Form for Filing Notice of Objection (786KB) Dec 2015
23 Form for Filing Revised Income Tax Computation(s) (108KB) May 2016
24 Group Relief Form for Transferor Company (Form GR-A) (619KB) Dec 2015
25 Group Relief Form for Claimant Company (Form GR-B) (639KB) Dec 2015

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 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.

Jan 2019

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
28 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
Application Form for Income Tax Advance Ruling Updated (152KB)  Nov 2018
S13(12) Declaration Form (122KB) Mar 2017
31 GIRO Application Form for Corporate Tax (4.09MB)  May 2017