Form C

In light of the COVID-19 situation, companies may face genuine difficulties in preparing and e-Filing the YA 2020 Corporate Income Tax (CIT) Returns (Form C-S/ C) by 15 Dec 2020. In this regard, for companies with financial years ending in Oct 2019 to Dec 2019, IRAS is prepared to grant them a 1-month extension till 15 Jan 2021 to e-File the YA 2020 CIT Returns, on a case-by-case basis.

To allow us sufficient time to process the request for the YA 2020 filing extension, please complete and submit the "Request for Filing Extension for YA 2020 Corporate Income Tax Return" form by 27 Nov 2020.

You may view the outcome of your request via the "View Corporate Tax Filing Status" e-Service at myTax Portal within 7 to 10 working days from the date of submission of your request.

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 no longer be available from 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".


Pre-Filled Information

To improve companies' e-Filing experience, the following amounts will be pre-filled in the Form C, where available:

  • Unutilised Capital Allowances brought forward
  • Unutilised Losses brought forward
  • Unutilised Donations brought forward
  • Current year Approved Donations
  • Unutilised Investment Allowances brought forward (applicable to Form C only)

The pre-filling is based on the carried forward amounts in the last assessment raised by IRAS for the immediate preceding YA. This will apply even if the assessment for the immediate preceding YA is under objection or query.

If the return for the immediate preceding YA is under review, the pre-filling will be based on the carried forward amounts declared in the Form C-S/ C of the immediate preceding YA.

The amounts are pre-filled for the companies' easy reference. You are advised to verify the accuracy of the information. In case of any discrepancy in the details (i.e. the companies' carried forward amounts in their own records differ from the pre-filled records), you may update the pre-filled sections in the relevant Boxes under "Company's Declaration" (with the exception of donations).

The 250% deduction for donations is granted based on information obtained from the Institutions of a Public Character (IPCs). You can view details of the current year approved donation amounts in the View Donations e-Service.

If the company has made an approved donation, but it is not reflected in the View Donations e-Service at mytax.iras.gov.sg, it may be due to:

  1. Differences in receipting date - The IPC may have recorded your donation in a later financial period and a deduction would be accorded in the corresponding YA.
  2. You did not provide your company's Unique Entity Number (UEN) to the IPC. Please update your donation record with the IPC and IRAS will amend your assessment when we received the updated record.

If the company adopted a non-Singapore Dollar functional currency for the financial period and the approved donations are reflected in the View Donations e-Service at mytax.iras.gov.sg, please ensure that the “Functional Currency” in the Corporate Profile Page is updated accordingly. You will then be allowed to input the Singapore dollar equivalent amount of your current year donation in the “Company’s Declaration” box.

Downloadable Form C (Upload)

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 e-File the Form C via myTax Portal by the filing due date to avoid enforcement actions such as composition or summons issued to the company. 

Recommencing Business

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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