Companies

Productivity and Innovation Credit (PIC) - Disposal of Qualifying Assets Form (see Note at S/N 2) (XLSX, 23KB)

Note: Updated the citation of the Income Tax Act 1947 and bread crumbs within the form.

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.

Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off)

From 1 Oct 2021, companies have to apply for the waiver via the Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off) digital service (formerly known as Apply for Waiver to Submit Tax Return (Dormant Company)).

Companies that are applying for strike off also have to use the same digital service to file Corporate Income Tax Return(s) (Form C-S/ Form C-S (Lite)/ Form C) for advance Year(s) of Assessment (YA) up to the date of business cessation where the File Form C-S/ Form C-S (Lite)/ Form C digital service for that YA is not available yet.

Companies must file their outstanding Corporate Income Tax Returns within 21 days from the date of application.

Refer to our digital services page (under Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off)) for more details.

Form C

Please file Form C via mytax.iras.gov.sg.

Form C-S/ Form C-S (Lite)

Qualifying companies may file Form C-S/ Form C-S (Lite) via mytax.iras.gov.sg.

Form for Reporting of Related Party Transactions (ZIP, 1.65MB)

This RPT form in PDF file is for submitting revised RPT Form for YAs 2018 and 2019 only. The revised RPT Form is to be submitted via myTax Mail. For YA 2020 and subsequent YAs, revisions to the RPT Form should be made via the Revise/ Object to Assessment digital service.

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, 997KB)

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

Sep 2021

Tax Risk Management and Control Framework for Corporate Income Tax (CTRM)

• Form for Participation in CTRM Programme (DOCX, 58KB)
• Self-Review of Corporate Income Tax Controls Checklist (XLSX, 180KB)
• Report on Findings by the CTRM Reviewer (DOC, 82KB)
  • Appendix A - Notes to Report on Findings by the CTRM Reviewer (XLSX, 121KB)
  • Appendix B - Compilation of Control Gaps and CIT and Withholding Tax Errors for Follow-up Actions (DOC, 114KB)
• CTRM Report (DOC, 122KB)
• Form for Voluntary Disclosure of Errors under CTRM (DOCX, 50KB)