A narrowly defined new-company scenario
The screenshots apply to a new company whose first financial statements close in its incorporation year and which must file Form C-S/C for the following YA. The 12 October 2018 guide is not a full first-year filing manual for companies with longer initial accounting periods. In myTax Portal, select Corporate Tax > File Form C-S/ C; tax agents first enter the client tax reference and select Next.
Request the return and update details
Choose PROCEED to Request for Form C-S/C, enter the required information and update financial year-end if changed. Only an Approver may alter year-end, but this guide permits both an authorised Approver and Preparer to submit the request to IRAS. Complete the declaration and applicant/contact details before Submit. The distinction concerns this request, not an assumption that every preparer can finally submit every return.
Acknowledgement is followed by the return filing
A successful request receives an acknowledgement number; print/save the page. Select PROCEED TO E-FILE for the current YA, then E-File in the filing summary to start the actual return. The request acknowledgement does not by itself prove the income-tax return is filed. The guide notes compulsory e-filing for all companies from YA 2020 and refers to a separate Form C-S/C filing guide. Its contact routes are myTax Mail and 1800 356 8622.
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 ↗
