Whole-period condition
Updated 5 May 2026, dormant means no business and no income throughout the basis period. A period ending in 2025 meeting this is dormant for YA 2026. Real property, fixed deposits or foreign shares do not prevent filing if no business or investment income arose, illustrated by year-end 30 June 2025. Dormant financial statements/tax computation need not be submitted.
Authority, evidence and year-end
Employees/third-party agents require Corppass authorisation. Filing is estimated at five minutes; save/print success acknowledgement. Correct a successful filing through Revise/Object to Assessment. A year-end change does not prevent filing; also change it through ACRA BizFile+ Change of Financial Year End, or Update Corporate Profile/Contact Details for non-ACRA companies.
Check status before retrying
After an error check IRAS Bot or Corporate Tax > View Corporate Tax Filing Status. Ready to File means unsuccessful. Clear cache and close active applications before retrying. Persistent errors require date/time, UEN/entity ID/login person, failure point, OS, browser/version and error/screenshot through myTax Mail, or 1800 356 8622. Legacy software examples are not present-day 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 ↗