Key steps and distinctions
File Form C where the simplified-return conditions are not met. Attach the financial statements, tax computation and supporting schedules, including a detailed profit-and-loss statement. If documents cannot accompany the return, submit them separately through Submit Document by 30 November. Where financial statements show Received (ACRA), the same full XBRL statements need not be filed again, but the detailed profit-and-loss statement is still required. This FAQ specifies 4 MB limits for financial statements and tax-computation files, and 2 MB for section 19 B declarations and R&D claim forms. Merge tax computation and schedules into one non-fillable PDF for their category; follow the guide’s print-to-PDF instructions for removing active content. Preparers must notify Approvers themselves. The confirmation page is a review screen; the acknowledgement proves IRAS submission. Acknowledgements become retrievable within three working days. Correct a filed return through Revise/ Object to Assessment with revised tax computations and schedules.
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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