Opening the company application
This company edition uses the corporate-tax service for a dormant-company waiver or final return before striking off. Start a new application by proceeding to the main form, enter the requested information and open the confirmation page. An approver can also retrieve a pending application to review it, or delete it to cancel the application.
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
Successful submission produces an acknowledgement that can be saved or printed. Distinguish this record from the later outcome letter. IRAS published this 11-page company guide on 30 September 2021; the source link preserves the four outcome-screen illustrations and the historical sequence.
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 ↗