Key requirements
Prepare Corppass authorisation for the Corporate Tax (Filing and Application) service before accessing myTax Portal. Check whether the company meets every Form C-S condition, not only the S$5 million revenue threshold. Companies eligible for C-S with revenue no more than S$200,000 may use C-S (Lite). A company outside the simplified criteria uses Form C and submits financial statements, tax computations and supporting schedules. Dormant companies with active filing status generally use the dormant company form; a granted waiver changes the requirement. A loss does not by itself remove filing obligations. New companies must check when their first accounts closed and whether business or income began in 2025. Directors remain responsible for timely, accurate filing even where a tax agent prepares the return.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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