Corporate Tax forms

S/N Form Name Last Updated

Productivity and Innovation Credit (PIC) - Application for Approval of Equipment (From Year of Assessment 2013) (see Note at S/N 3) (PDF, 916KB)

Please note that the PIC scheme has expired after the Year of Assessment (YA) 2018. Businesses are no longer allowed to claim PIC benefits on expenditure incurred after the basis period of YA 2018.

May 2018
2 Productivity and Innovation Credit (PIC) - Disposal of Qualifying Assets Form (see Note at S/N 3) (XLS, 35KB) Oct 2013

Productivity and Innovation Credit (PIC) - Disclosure of Error Form (PDF, 691KB)

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 2021
Productivity and Innovation Credit (PIC) - Hire Purchase (HP) Template (XLSX, 296KB)
Jan 2016

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 now available to companies and tax agents.
  2. Application form (PDF, 647KB)
Mar 2021
Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (IPRs) under Section 19B of the Income Tax Act (PDF, 901KB) May 2017
Declaration of Receipts and Payments (With Receipts) (PDF, 347KB) Dec 2015
Declaration of Receipts and Payments (With No Receipts) (PDF, 934KB) Dec 2015
Election Form for Enhanced Carry-back Relief System (Budget 2021) (PDF, 158KB) Updated! Feb 2021

Form C

In line with compulsory e-Filing, paper submissions of Form C (Upload) will not be accepted with effect from YA 2020.

May 2020

Form C-S

In line with compulsory e-Filing, the downloadable Form C-S will not be available on the IRAS website. Qualifying companies may e-File Form C-S via myTax Portal.

May 2020
12 Form for Reporting of Related Party Transactions (ZIP, 1.70MB)  Jun 2019
Form for Companies for Qualifying Amalgamations under Section 34 of the Income Tax Act ("ITA") (PDF, 728KB) Mar 2021
Form for Filing Notice of Objection (PDF, 993KB) Mar 2021
Form for Filing Revised Income Tax Computation(s) (PDF, 158KB) Mar 2021
Group Relief Form for Transferor Company (Form GR-A) (PDF, 619KB) Dec 2015
Group Relief Form for Claimant Company (Form GR-B) (PDF, 639KB) Dec 2015

Research and Development (R&D) Claim Form (YA 2018 and before) (PDF, 382KB)

Research and Development (R&D) Claim Form (YA 2019 and onwards) (PDF, 396KB)

Jan 2021 
Shipping Return for Vessels Plying within the Limits of The Port of Singapore (to be completed by local shipping agent and oil companies) (PDF, 144KB) Mar 2021

Application Form for Income Tax Advance Ruling (DOCX, 150KB)

Feb 2021 
S13(12) Declaration Form (PDF, 990KB) Mar 2021
22 Master GIRO Application Form (PDF, 1.21MB) Mar 2021