Form C

Compulsory e-Filing for Form C-S/ C and Single Filing Deadline from 2021

From the Year of Assessment (YA) 2020, e-Filing of Form C-S/ C is compulsory for all companies. The filing deadline is 15 Dec 2020.

The extended filing deadline of 15 Dec, which was initially introduced in 2012 to encourage companies to e-File their Corporate Income Tax returns, will end in 2021. From YA 2021, all companies will be required to e-File their Corporate Income Tax returns by 30 Nov 2021.

The e-Services for Online Form C and Form C (Upload) for YA 2020 are available at mytax.iras.gov.sg now. 

Find out more about the e-Services and Tips on e-Filing Form C.

You can e-File Form C in two ways:

Modes How to e-File Remarks

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 V 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".

The particulars and requirements of Form C change from year to year. Please use the Form C of the respective YA to report your income.

To download Form C (PDF format) and Appendices for the purpose of e-Filing Form C (Upload), please click on the relevant YA below:

Please submit the Form C by the filing due date to avoid enforcement actions such as composition or summons issued to the company. 

If your company was dormant and had previously been granted a waiver to file Income Tax Return, but has now recommenced business or is in receipt of income, please notify IRAS within one month from the date of commencement of business or earning/ receiving the income by sending an email to ctmail@iras.gov.sg to request for an Income Tax Return. Please provide all the following details (indicate "N/A" if not applicable):

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 in dd/mm/yyyy format;
d. Date of receipt of other source(s) of income (e.g. interest, dividend, rent, etc.) in dd/mm/yyyy format; and 
e. New principal activity and the effective date of change in dd/mm/yyyy format together with a copy of BizFile extracted from ACRA showing the principal activity of the company. 

Basic Corporate Tax Calculator

The Basic Corporate Tax Calculator is designed for trading companies and it comes with commonly used schedules such as the capital allowance schedule. You can use it to prepare your company’s tax computation and work out the tax payable, before you complete Form C. Please print and submit your tax computation and supporting schedules with your Form C.  

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