Opening the company application
The tax-agent edition starts in corporate-tax dormant-company waiver/final-return services and first asks for the client’s tax reference. Proceed to enter the application and open confirmation. A tax-agent approver can retrieve a pending application or delete it. Check the correct client before approving.
Declaration and submission roles
Review the information, complete the declaration and undertaking, and supply applicant and contact-person particulars. Use the amendment function if anything is incorrect and save or print the confirmation if required. An approver submits to IRAS; a preparer forwards the application for approval. A preparer’s acknowledgement records that internal handoff, not a final IRAS decision.
Approved or under review
The 2021 guide distinguishes immediate approval from an application awaiting review. For approval, it says the filing is up to date and complete, with an approval letter to the company and its directors within seven working days. For an application under review, it describes a written outcome within two months. These are the timeframes in the September 2021 edition, not newly verified present-day service commitments.
Unable to process or rejected
An application can be held because returns up to the cessation date remain outstanding. The guide requires those returns within 21 days of the application and directs the company to its Form C-S/C filing service; failure to file by the stated deadline results in rejection. A different rejection occurs when income was still received after the cessation date supplied. In that case, the guide permits a fresh application once the cessation date is corrected.
Keep the acknowledgement and version date
Save or print the acknowledgement after submission. A preparer’s acknowledgement is an internal handoff, separate from the final result. The next-client function permits another client’s application. This twelve-page tax-agent edition was published on 30 September 2021; keep its four outcome timeframes in that historical context.
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 ↗