Four waiver conditions
Updated on 7 October 2026, the FAQ requires dormancy and filing of all relevant Form C-S, C-S (Lite) or C returns, accounts and tax computations up to cessation. Investments must either not be held or produce no income. Previously GST-registered companies must deregister before applying. The company must not intend to restart business within the next two years. A waiver does not replace settling earlier outstanding filings.
Foreign branches and unregistered foreign companies
An ACRA-registered Singapore branch of a foreign company cannot use this waiver. Under Companies Act section 377(1), notify ACRA within seven days after ceasing Singapore business and write to IRAS simultaneously, headed Cessation of business in Singapore, with the date, tax contact and all outstanding Form C returns, accounts and computations through cessation. Once cessation is recorded, IRAS stops sending Form C. A foreign company not registered with ACRA may instead request waiver in writing, adding confirmation of no Singapore property or income since cessation and no intended future local business. Include outstanding returns and, for advance YAs not yet available online, accounts and computations through cessation.
Authorisation and outcome
Corporate Tax (Filing and Applications) authority in Corppass is required. Preparers complete the request for an approver; only an approver completes, approves and submits directly to IRAS. Acknowledgement is retrieved under Notices, Corporate Tax. Processing is within two months, potentially longer for complex cases. Paper-preference companies receive a letter at the registered address; email-notification companies allow one to three working days for notification of the digital letter and receive no paper copy. Approval stops future return issuance. Each company applies once; continued dormancy does not require a new request.
Restarting business or earning income
Notify IRAS within one month of restarting business or first earning/receiving income, using the Recommencement of Business form to request returns again. Prepare requestor name, company UEN, email, phone and the earlier of restart or other-income receipt dates. If the principal activity changes, provide the new activity, effective date and ACRA business profile. Interest, dividends and rent count as other income; failing to notify is an offence.
Sole-director difficulties and technical errors
If the sole director has died or is bankrupt, write with company name/UEN, reason for a written request, cessation date, confirmation of no business, trading or investment income since then, no intended restart in two years, and applicant identity/designation. For portal errors, clear cache and close active applications first. If unresolved, send myTax Mail with time, company/login identity, action causing the error, OS, browser version and screenshot or message; the FAQ also lists 1800 356 8622. Its old OS/browser examples are reporting fields, not installation recommendations.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗