Companies/ Tax Agents

1. Your CorpPass ID and password
   
2. Your company's tax reference number (e.g. 200312345A or 52912345A) 

FAQs (1.01MB)

A one-stop platform that allows authorised tax agents to

• Have an overview of their clients' corporate tax matters;
• Perform transactions on behalf of clients; and
• View latest correspondences/ notices issued.
  

1. Your CorpPass ID and password
   
2. Your tax agent firm's tax reference number (e.g. 200312345A or 52912345A)

FAQs (1.01MB) 

1. Your CorpPass ID and password
   
2. Your company's tax reference number
3. Your company's revenue
4. Information pertaining to costs incurred on qualifying activities

Note: If you are claiming costs incurred on PIC IT and Automation Equipment acquired on hire purchase and/or Research and Development costs, please complete the Hire Purchase Template and/ or Research and Development Claim Form, and submit them together with your application.

Submission

10 minutes 

Processing

Most applications will be processed within three months

View the PIC Cash Payout e-Submission Video (approx. 7 mins)

User Guides:

• Step-by-step guide for company (2.19MB)
• Step-by-step guide for tax agent (2.30MB)

FAQs (820KB)

For  companies or their tax agents to check the status of their PIC cash payout applications via mytax.iras.gov.sg. 

The PIC cash payout application status will be available for viewing within three days from the date of submission of your PIC Cash Payout application.

1. Your CorpPass ID and password
   
2. Your company's tax reference number

N.A 

User Guides:

• Step-by-step guide for company (1.11MB)
• Step-by-step guide for tax agent (1.32MB) 

FAQs (363KB)

For companies or their tax agents to view PIC cash payout correspondence and notices via mytax.iras.gov.sg.

1. Your CorpPass ID and password
   
2. Your company's tax reference number

User Guides for: 

• company (666KB)
• tax agent (795KB)

FAQs (357KB)

For companies or their tax agents to apply for COR via mytax.iras.gov.sg.

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.

1. Your CorpPass ID and password
   
2. Your company's tax reference number
   
3. Information pertaining to the income derived from the treaty country

Submission

Processing

User Guides for: 

• company (1.03MB)
  
• tax agent (1.04MB)   

FAQs (492KB)

For dormant companies to apply for a waiver of Income Tax Return submission.

^New! For companies applying for strike off with ACRA if they need to e-File advance* YA Income Tax Returns up to the date of business cessation.

*Advance YA refers to YAs where the e-Filing service is not yet available via mytax.iras.gov.sg.  

This e-Service is currently available to companies only and not tax agents.

1. Your CorpPass ID and password
2. Your company's tax reference number
3. Information relating to the cessation of business
   

Submission

Processing

The application will be processed within 2 months.

The processing time may take longer if the case is complex.

User Guides for:

• company (1.40MB)    

  FAQs (480KB)   

File Estimated Chargeable Income (ECI)  

For companies to furnish an estimate of their ECI within three months from the end of their accounting year-end, unless the concession on  waiver to file NIL ECI applies.

This convenient filing option is also available to tax agents who wish to perform single or multiple e-Filing transactions for their clients.

1. Your CorpPass ID and password
   
2. Your company's tax reference number
   
3. Your company's revenue and ECI

Submission

Processing

User Guides for:

• company  (1.12MB) 
  
• tax agent (1.12MB)   

  FAQs

File Form C-S

e-File Form C-S¹ YA 2018 from 1 Jun 2018 via this online service and enjoy the benefits below! 

• Auto-computation of certain fields that minimise filing errors
• Get your estimated tax payable on-the-spot
• ^New! Pre-filling of company's unutilised items (trade losses, capital allowances and donations) from the immediate preceding YA and current year approved donations, where applicable. The pre-filled amounts are for reference, and companies can declare different amount in the relevant Boxes under "Company's Declaration" if they differ from your records (except for current year donations)
  
• iHelp for step-by-step guidance
• Extra 15 days to e-File
  

Find out more about the Benefits of e-Filing Form C-S. 

¹ e-File your company's Income Tax Return via the e-Service " File Form C-S/ C (Dormant Company)" if it is dormant (i.e. did not carry on business and had no income in the preceding year).  

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
   
3. Your financial statements and tax computation

Note: You may use the  Basic Corporate Tax Calculator to help you prepare your tax computation. 

Submission

Processing

Tips on e-Filing Form C-S

User Guides for:

• company (2.74MB) 
  
• tax agent (2.80MB)
  

FAQs (804KB)

File Form C

- Online Form C

Available now

- Form C (Upload)

Available now 

e-File Form C YA 2018 via this online service and enjoy the benefits below:

• Auto-computation of certain fields that minimise filing errors
• Get your estimated tax payable on-the-spot
• ^New! Pre-filling of company's unutilised items (trade losses, capital allowances and donations) from the immediate preceding YA and current year approved donations, where applicable. The pre-filled amounts are for reference, and companies can declare different amount in the relevant Boxes under "Company's Declaration" if they differ from your records (except for current year donations)
  
• iHelp for step-by-step guidance
• Extra 15 days to e-File   

1. Your CorpPass ID and password 
   
2. Your company's tax reference number 
   
3. Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4MB)
4. Declaration for the Purpose of Claiming WDA for IPR (Section 19B) and R&D Claim Form in PDF format (Maximum file size is 2MB)
   

Note: You may use the  Basic Corporate Tax Calculator to help you prepare your tax computation. 

Submission

Processing

Tips on e-Filing Form C

User Guides for Online Form C:

• company
  (2.10MB)
• tax agent (2.04MB)

User Guides for Form C (Upload):

• company
  (1.82MB)
• tax agent
  (1.82MB)

FAQs (1.15MB) 

• For companies filing Form C to submit their financial statements, tax computation and supporting documents relating to filing of Form C
• ^New! For companies filing Form C to submit their Form for Reporting of Related Party Transactions
  
• For companies filing Form C-S to submit their S19B Declaration Form
  

1. Your CorpPass ID and password 

2. Your company's tax reference number
3. Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4MB)
4. ^New! Form for Reporting of Related Party Transactions (Maximum file size is 4MB)
   
5. Declaration for the Purpose of Claiming WDA for IPR (Section 19B) and R&D Claim Form in PDF format (Maximum file size is 2MB) 
   

Submission

Processing

User Guides for:

• company (1.15MB) 
  
• tax agent (1.26MB)

File Form C-S/ C for Dormant Company

For dormant companies or their tax agents to submit the Income Tax Return (Form C-S/ C) electronically to IRAS.

^New! Company’s unutilised items (trade losses and donations) from the immediate preceding YA will be pre-filled if available. The pre-filled amounts are for reference, and companies can declare different amounts in the relevant Boxes under “Company’s Declaration” if they differ from your records. 

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Your company’s unutilised losses and donations to be carried forward, if any

Submission

Processing

Tips on e-Filing for Dormant Company

User Guides for:

• company (1.06MB)
  
• tax agent (1.08MB)

FAQs (681KB)

For companies to:

• Declare the Base Year and Base Expenditure under the R&D Tax Allowance Scheme; and
• View your R&D Account.

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Base Year and Base R&D Expenditure under the R&D Tax Allowance Scheme

Submission

Processing

User Guides for:

• company (1.69MB)
  
• tax agent (1.81MB)    

FAQs (372KB)

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Details of the objection and document files (to be attached to the objection, if any) in PDF format. Maximum file size is 2MB.

Submission

Processing

For objection to Notice of Assessment issued after IRAS has reviewed the tax return (i.e. Form C-S/ C), we will inform you of our decision within 6 months. For complex cases where more time is needed to review the tax issue under objection, we will inform you the estimated time needed.

User Guides for:

• company (1.69MB)
  
• tax agent (1.63MB)   

FAQs (583KB)

For companies to view the donations made to approved Institutions of a Public Character (IPCs).

1. Your CorpPass ID and password  
   
2. Your company's tax reference number

User Guides for:

• company (823KB)
  
• tax agent (917KB)

For companies to view the submission and processing status of their ECI and/ or Form C-S/ C filed and the progress of Forms submitted.

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Relevant year of assessment for which you would like to view return status on

Submission

Processing

User Guides for:

• company (804KB)
  
• tax agent (901KB)    

FAQs (225KB)

For companies to view the following types of correspondence and notices issued by IRAS:

• Notice of Assessment
• Letters (e.g. Certificate of Residence)
• Acknowledgement pages from e-Filing.

1. Your CorpPass ID and password  
   
2. Your company's tax reference number

User Guides for:

• company (706KB)
  
• tax agent (803KB)   

FAQs (389KB)

View Account Summary

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
   

N.A.

View Payment Plan 

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
   

N.A.

  Pay Taxes

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Your Internet Banking login details (e.g. password, token)
   

Processing

We will update your account within 3 working days once payment is received.

Contact details (e.g. name of contact person, telephone number, email address) and financial year end can also be updated by the company’s staff or their tax agents who have been authorised with an ‘Approver’ role.

1. Your CorpPass ID and password  
   
2. Your company's tax reference number
3. Your company's registered address and contact information if update is to be done

Note: Update of address is available only for foreign companies not registered with the Accounting and Corporate Regulatory Authority (ACRA).

Submission

Processing

For address update, you can expect the request to be processed within 3 working days.

User Guides for: 

• company(1.17MB) 
  
• tax agent(1.25MB)   

FAQs (476KB)

View Document Identification Number (DIN)

Companies which download a paper Form C-S/ C from our website or via tax agent's software will need to quote the DIN on Form C-S/ C.

You do not need to log in to mytax.iras.gov.sg to use this e-Service.

User Guide (218KB)

FAQs (39KB)  

For companies to view the name and contact number of the officer-in-charge.

You do not need to log in to mytax.iras.gov.sg to use this e-Service.

1. Your CorpPass ID and password 
   
2. Your company's tax reference number (Login for Business Tax Matters)
3. Your tax agent firm's tax reference number (Login for Client Tax Matters)
   

Submission

3-5 minutes

Processing