Basic Guide to Corporate Income Tax for Companies
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.
On this page:
IRAS Events and Seminars on Corporate Income Tax
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e-Learning Videos on the Basics of Corporate Income Tax
There are 17 videos available:
- Corporate Income Tax Filing Obligations and Basis of Assessment (12m 42s)
- Taxability of Income (5m 44s)
- Tax Deductibility of Expenses (4m 59s)
- Tax Deductibility of Pre-commencement Expenses (4m 3s)
- Tax Deductibility of Motor Vehicle Expenses (4m 11s)
- Tax Deductibility of Medical Expenses (4m 30s)
- Renovation or Refurbishment (R&R) Works (6m 20s)
- Capital Allowances (7m 44s)
- Unutilised Capital Allowances and Unutilised Trade Losses (8m 38s)
- Approved Donations and Unutilised Donations (6m 23s)
- Common Tax Reliefs That Help Reduce Tax Bills (6m 35s)
- Common Tax Filing Mistakes and the Voluntary Disclosure Programme (7m 47s)
- Filing your Form C-S on myTax Portal (Step-by-Step Video Guide) (6m 50s)
- Webinar series
These webinar videos cover Corporate Income Tax (CIT) filing process and general corporate tax treatment concepts.
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.- Section 1 - Essential Information for your YA 2026 CIT Filing (25m 9s)
- Sections 2 to 4 - Reference videos (YA 2025)
The following videos include YA 2025-specific information and examples. They remain relevant for understanding the CIT filing process and general corporate tax treatments.