The Form C-S is a simplified 3-page income tax return for qualifying companies to report their income to IRAS. 

Qualifying Companies will be able to file the Form C-S if they meet all of the following conditions:

  1. The company must be incorporated in Singapore;
  2. The company must have an annual revenue of $5 million or below;
  3. The company only derives income taxable at the prevailing corporate tax rate of 17%3; and
  4. The company is not claiming any of the following in the YA:
           - Carry-back of Current Year Capital Allowances/Losses
           - Group Relief
           - Investment Allowance
           - Foreign Tax Credit and Tax Deducted at Source

Form C 

If your company does not qualify to file Form C-S, you must file Form C (which has twice as many fields as Form C-S).

To file Form C, you are required to submit your company's financial statements, tax computation and supporting schedules.

Filing Due Dates

The annual filing due dates for Form C-S/ C are:

- Method Due Date Online Filing (Recommended) 15 December
- Paper Filing (By Post) 30 November

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