Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)

Key requirements

IRAS may issue an estimated assessment, request information from a director or issue a court summons when a return is overdue. An estimated assessment is payable within one month even if the company disagrees. An objection to that estimate must generally be made within two months of the notice, with the outstanding return, accounts and tax computation supplied for review. Paying an offered composition amount alone does not resolve the filing default: the overdue documents must also be submitted by the stipulated date. Dormancy is not a blanket exemption; a dormant return remains due unless a filing waiver was granted. Read each notice and complete both payment and filing requirements.