DOES MY COMPANY QUALIFY TO FILE FORM C-S ?

Must be incorporated in Singapore

Only derives income taxable at prevailing

corporate tax rate of 17%

Has annual revenueof less than $1 million

Form C

Financial statements

Tax computation and supporting schedules

Does not claim any of these:

a) Carry back of current year capital allowance / lossesb) Group relief

c) Investment allowance

d) Research & development tax allowancee) Foreign tax credit and tax deducted at source

Other tax-relevant documents

Form C

WHEN ARE THE DUE DATES FOR FILING?

TAX

E-filing15th December

Paper Filing30th November

WHICH CORPORATE TAX FORM TO FILE WITH IRAS?GUIDE TO E-FILING FORMS C-S/Ca R i k v i n I n f o g r a p h i c | w w w . r i k v i n . c o m

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Last Updated: 14-Nov-16

We can assist you in your corporate tax filings and long-term tax planning. Call us at +65 6320 1888 for a free consultation.

NEED HELP WITH E-FILING OF YOUR FORMS C-S/C?

You need to File Form C-S Else you need to File form C If your company does not qualify to file form C-S, they will need to submit to IRAS a full set of tax return comprising:

If your company meets the following criteria:

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