Company representatives who are responsible for the preparation and filing of the Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) and other Corporate Income Tax matters are encouraged to watch the e-Learning videos or sign up for a free Corporate Income Tax webinar/ seminar conducted by IRAS.
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IRAS Events and Seminars on Corporate Income Tax

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e-Learning Videos on the Basics of Corporate Income Tax

There are 19 videos available: 

  1. Corporate Income Tax Filing Obligations and Basis of Assessment (12m 42s)
  2. Taxability of Income (5m 44s)
  3. Tax Deductibility of Expenses (4m 59s)
  4. Tax Deductibility of Pre-commencement Expenses (4m 3s)
  5. Tax Deductibility of Motor Vehicle Expenses (4m 11s)
  6. Tax Deductibility of Medical Expenses (4m 30s)
  7. Renovation or Refurbishment (R&R) Works (6m 20s)
  8. Capital Allowances (7m 44s)
  9. Unutilised Capital Allowances and Unutilised Trade Losses (8m 38s)
  10. Approved Donations and Unutilised Donations (6m 23s)
  11. Common Tax Reliefs That Help Reduce Tax Bills (6m 35s)
  12. Common Tax Filing Mistakes and the Voluntary Disclosure Programme (7m 47s)
  13. Filing your Form C-S on myTax Portal (Step-by-Step Video Guide) (6m 50s)
  14. Webinar series

    These webinar videos cover Corporate Income Tax (CIT) filing process and general corporate tax treatments. They were recorded for the Year of Assessment (YA) 2025 and include YA 2025-specific information and examples. You may watch these videos to learn about CIT filing requirements and tax treatment concepts.

    While the general tax principles and procedures remain relevant for YA 2026, certain provisions may differ from year to year. For current YA 2026 information, please refer to Corporate Income Tax Filing Season 2026.

    This information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

    1. Section 1 - Essential Information before Filing (9m 6s)
    2. Section 2 - Taxability of Income (8m 18s)
    3. Section 3 - Deductibility of Expenses (11m 5s)
    4. Section 4 - Capital Allowances, Utilisation of Unabsorbed Items and Corporate Income Tax (CIT) Rebate (9m 22s)
    5. Section 5 - Filing of Corporate Tax Return (4m 17s)
    6. Section 6 - Next Steps After Submission (3m 52s)

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