Company login and contact update
In myTax Portal select Corporate Tax, File Form C-S/C, then E-FILE in Filing Summary. For a Company Approver login, the functional currency and contact-information page appears. Verify and update, Save and confirm Yes, or choose No Change if already correct. Save or print the resulting acknowledgement and Proceed to E-File. This preliminary contact acknowledgement is separate from filing Form C.
Choose the assessment year and recognise filing status
The guide is dated 5 May 2026; screenshot assessment years and financial periods are illustrations. New means the return is incomplete; Draft means saved; Pending Approval means handed to an approver but not submitted to IRAS. Draft and Pending Approval records remain for 21 days or until the 30 November filing deadline, whichever is later. Select the correct assessment year before opening the return.
Complete mandatory tabs and general information
General Information, Assessment 1, Assessment 2 and Additional Information are mandatory. Group Relief and Related Party Transactions tabs appear when relevant. Resolve errors indicated on each tab. General questions require Yes, No or Not Applicable as appropriate; check the prefilled financial period. A first set of accounts exceeding 12 months or a change of financial year end may require two assessment years. Entries save when moving between pages or tabs; Cancel returns to form selection. If an SCTP-accredited tax adviser, practitioner or provisional practitioner for Income Tax reviewed the return, indicate this and enter the reviewer’s name and membership number; where several reviewed, identify one.
Assessment 1: income, donations and allowances
Amounts initially show zero where applicable. Use Declare to provide details such as foreign income; the system computes income before donations, chargeable income after donations before exemption, and chargeable income after group relief. Check prefilled unused donations at normal and concessionary rates, current local donations, overseas donations and brought-forward investment allowances; company declarations take precedence where they differ. View Donations displays auto-included donations to approved or designated recipients; close the window to return. Current-year and overseas donation amounts cannot normally be increased, with the guide identifying non-Singapore-dollar functional currency and the Philanthropy Tax Incentive Scheme exceptions. From YA 2026, PTIS overseas deductions are declared at item 4d and the approved qualifying donor question answered at 4e.
Assessment 2 and additional disclosures
Review prefilled unused capital allowances and losses at normal and concessionary rates, correcting company declarations where needed. Declare non-taxable receipts. Item 31 determines whether the Related Party Transactions tab is needed. Item 32 concerns the asset-conversion report and Form 10J for stock converted to non-trade or capital assets converted to stock; attach the applicable report. From YA 2025, items 33a–33c address foreign-asset disposal gains or losses under section 10L. Item 34 requests revenue. Additional Information includes foreign tax details through Part C’s Declare link and Enterprise Innovation Scheme information through Part G. Complete the applicable questions even where monetary defaults are zero.
Group relief: claimant and transferor schedules
For Group Relief Form A, enter each claimant’s name, tax reference, continuous qualifying period and transferred amount, then Add to List. For Form B, enter corresponding transferor details and claimed amount. Each list permits up to 20 companies. Do not treat creating a row as completing the schedule: verify the added list and the declared total. The return’s group-relief inputs must agree with these schedules.
Related party transactions and balance disclosures
Complete the Related Party Transactions tab when the related party transaction value in the financial statements exceeds S$15 million. Answer the ultimate holding company question and provide the relevant company name and country. Disclose goods and services transactions on both income and expense sides. Where foreign related parties are involved, complete the associated details in items 3b and 4b. Loan and non-trade receivable/payable disclosures include opening and closing balances at items 5a and 5b. Use the financial-statement basis required by the form rather than simply entering cash paid during the year.
Review, attach documents and use the appropriate revision service
At Confirmation, verify the return, save or print its PDF, complete the declaration and contact information, then proceed to Submit Document. Attach only the documents listed, such as financial statements and the original tax computation with schedules; retain other documents for submission if IRAS requests them. The rendered upload screen shows PDF files with a maximum of 4 MB for each of those document types. Remove or replace an incorrect attachment before submission. The guide directs revised tax computations not relating to carry-back of current-year capital allowances/losses and income not previously reported to the Revise/Object to Assessment service. Follow the applicable revision branch instead of uploading an unrelated revised computation as the original.
Final submission, acknowledgement and estimated tax
An approver selects Submit to send the return to IRAS; a preparer selects Submit to Approver and confirms the handoff. Only the latter’s internal acknowledgement is produced until the approver completes submission. Save or print the final acknowledgement and use View Corporate Tax Filing Status to verify receipt. Form C, Additional Information and group-relief schedules are due on the same day; financial statements and the tax computation may be submitted within two working days. Estimated tax displayed is based on the filed data and does not replace the Notice of Assessment. The CIT Rebate Cash Grant is not shown in this estimate; where applicable it is automatically taken into account in the final assessment.
Retrieve the record after filing
The acknowledgement can be retrieved through View Notices/Letters, Corporate Tax. The guide expressly says not to send this acknowledgement to IRAS. Retain it as evidence together with the filed return and attachments. Guide enquiries use 1800 356 8622 or myTaxMail; the guide’s illustrations do not change filing obligations.
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 ↗