Choose YA and filing branch
Use Corporate Tax, Revise/Object to Assessment and the correct YA; screenshot periods are illustrative. Preparers start File New Revision/Objection and see records awaiting approval. Only approvers may delete or submit those pending records; they can retrieve with Proceed or start a new record. The guide, dated 5 May 2026, separates ECI from Form C/C-S/C-S (Lite) procedures.
ECI revision and objection
Where startup exemption conditions are met, select Yes and first YA after incorporation, then revised ECI for the appropriate rate and reasons. Where ECI revision is disallowed, the guide still asks for objection reasons before Confirmation Page. Verify, optionally save/print confirmation, declare and enter filer/contact details. Approver Submit or preparer Submit to Approver, then confirm Yes. Only successful IRAS submission generates an acknowledgement number.
Return form and reviewer
Choose the appropriate return type, including where a dormant form was previously filed or estimated assessment issued. C-S/Lite qualification questions apply only to those forms. Finalised/under-review assessment status determines objection or revision screen: enter notice date, grounds and relevant selections, or revision reasons. State whether an SCTP income-tax accredited adviser/practitioner/provisional practitioner reviewed the return; if yes provide name and membership number, with any one reviewer sufficient where several. Basis-period display is reference-only; changes use the relevant Getting Started option.
Adjustments and voluntary disclosure
Revise Part B tax-adjustment figures and Part C, then complete voluntary-disclosure questions. If identical errors were already disclosed for another YA, select the relevant Yes answers and that YA instead of repeating details. Otherwise describe errors, applicable categories, controls against recurrence and declaration. Verify the confirmation. This disclosure branch records facts; it does not itself promise penalty immunity.
Standard return attachments and approval
In the standard return branch, PDF documents are at most 4MB each and 10MB total. Preparers attach, submit to approver and keep a non-numbered acknowledgement, informing the approver to meet its stated deadline. Approver retrieves Pending Approval, reviews confirmation, approves attached-document checkboxes and submits to IRAS. Successful final acknowledgement differs from preparer handoff.
Alternative objection/revision workflow
Prior revisions/objections or new claims absent from C-S/Lite, including foreign credit, tax at source, investment allowance or related-party declarations, may route to alternative pages. For objections enter NOA date; more than two months later requires late reasons. Give category, item, amount and grounds; five or more items use attachments. Here only approvers attach PDFs, maximum 2MB each and 10MB total, with Add Another Document if needed. Review, declare, contact details and confirm submission. Alternative revision begins with reasons then follows the same attachment/confirmation stages. Source enquiries are 1800 356 8622 or myTax Mail.
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 ↗