User Guide for Tax Agent Form C (Upload)€¦ · (Do not upload scanned copy of Form C. Scanned copy of Form C will be rejected and re-filing is required). 2. Do not attach any other

User Guide for Tax Agent

Form C (Upload)

1

User Guide (Tax Agent): Form C (Upload)

Step Action/ Note

Completing Form C (Upload) PDF

file

(Do not upload scanned copy of

Form C)

1 Download and launch the Form C

(Upload) PDF file from

www.iras.gov.sg > Forms >

Businesses > Corporate Tax Forms

> Form C.

2 Fill in the Instructions page (first

page).

Notes:

1. Please use Adobe Reader

version 11 or higher to launch the

Form C (Upload) PDF file.

2. Please read the notes in the

Instructions page before

proceeding.

3. Complete all “Required Fields”.

Required fields are highlighted in

red.

4. Form C (Upload) PDF file may be

saved in your computer so that

you can complete it later.

2

https://www.iras.gov.sg/IRASHome/Quick-Links/Forms/Businesses/Corporate-Tax-forms/Form-C/


Step Action/ Note

Form C Page 1

1 Click on the checkbox where

applicable.

2 Select ‘Yes’ or ‘No’ from the

dropdown menu where applicable.

Note:


Required fields will be highlighted

in red if not completed.

3


Step Action/ Note

Form C Page 2

1 All amount fields are pre-filled with

“0”. Please enter correct amount if it

is not “0”.

2 Select correct value from the


Note:




2. Box 3 (Total of Box 1a to 2f) will

be computed automatically.

3. Box 4 (Loss Transferred to

Claimant Company) and Box 5a

to 5c (Carry-Back of Current Year

Capital Allowances/ Losses) will

be disabled when Box 3 (Total of

Box 1a to 2f ) is more than or

equal to “0”.

4

Step Action/ Note

Form C Page 3



is not “0”.



Note:




2. Box 6d (Amount utilised c/f) and

Box 9 (Chargeable Income after

Group Relief (before Exempt

Amount)) will be computed

automatically.

3. Box 10 (Chargeable Income in

Box 9 above to be taxed at rates

other than 17%) will be disabled

if Box 9 (Chargeable Income

after Group Relief (before

Exempt Amount)) is equal to “0”.


5

Step Action/ Note

Form C Page 4



is not “0”.



Note:



red.


6


Step Action/ Note

Form C Page 5



is not “0”.



Note:



red.

7


Step Action/ Note

Form IRIN 301 Page 1



is not “0”.

8


Step Action/ Note

Form IRIN 301 Page 2



is not “0”.



Note:




9

Step Action/ Note

Form For Reporting Related Party

Transactions (RPT) Page 1

(Please complete the Form if the value of the

company's RPT disclosed in the financial

statements exceeds S$15 million.)

1 Part 1 Ultimate Holding Company

Complete all details of the ultimate holding

company.

2 Part 2 Details of Related Party Transactions

Complete all details of the RPT.

3 Part 3 Information on Sales of Goods and

Provision of Services

Complete this section if you have declared

Income/ Receipt in 2a or 2b.

4 All amount fields are pre-filled with “0”. Please

enter correct amount if it is not “0”.

Note:

1. Complete all “Required Fields”. Required

fields are highlighted in red.

10


Step Action/ Note

Form For Reporting Related Party

Transactions (RPT) Page 2

1 Part 4 Information on Purchase of Goods

and Services

Complete this section if you have declared

Expense/ Payment in 2a or 2b.

2 Part 5 Information on Loans and Non-Trade

Amounts

Complete all details of the RPT.



Note:



11


Step Action/ Note

Form GR-A Page 1

(Please complete Form GR-A where there is

loss item to be transferred to Claimant

Company)

1 Part 2 Declaration

Please ensure that the transferor company

meets the conditions for group relief. If the

conditions are met, please make the

declaration by checking all the 3 boxes.

2 Part 3 Details of claimant companies

Complete all details of the claimant companies

in the order of priority.



Note:



2. You may complete up to 20 claimants in

the Form GR-A.

3. Please ensure that the amount of total loss

items transferred in Part 1 of the Form GR-

A tallies with Box 4 in the Form C.


12


Step Action/ Note

Form GR-A Page 2 to 5

1 Part 3 Details of claimant

companies

Complete all details of the claimant

companies in the order of priority.



is not “0”.

13


Step Action/ Note

Form GR-B

(Please complete GR-B where there

is loss item to be claimed from the

Transferor Company)

1 Part 3 Details of transferor

companies

Complete all details of the transferor


Note:




2. You may complete up to 20

transferors in the Form GR-B.

14


Step Action/ Note

Form GR-B Page 2

1 Part 3 Details of transferor

companies

Complete all details of the transferor


15

Step Action/ Note

Logging in to myTax Portal – Go to

https://mytax.iras.gov.sg

1 Select Client Tax Matters.

16


Step Action/ Note

Log in with CorpPass

1 Enter the following:

- Tax Agent Firm’s UEN/ Entity ID

- Your CorpPass ID

- Password

2 Click on Login.

3 Complete the 2-Step Verification

(2FA) with either SMS OTP or Token

OTP.

17


Step Action/ Note

2FA Verification

1 Arrive at 2FA verification page. You

can choose between two verification

methods.

2 Option A: via SMS

Option B: via OneKey Token

18


Step Action/ Note

Option A- SMS

1 If you have set up 2FA using your

registered mobile number, enter the

6-digit Mobile OTP which will be sent

to your registered mobile number.

2 Click on Submit.

19


Step Action/ Note

Option B- OneKey Token

(continue to next page)

1 Alternatively, you may log in via

Option B if you have a OneKey token

by clicking on the ‘Via OneKey

Token’ tab.

20


Step Action/ Note



1 Generate an OTP using your OneKey

token.

21


Step Action/ Note


1 Enter the 8-digit OTP generated on

your OneKey token.

2 Click on Submit.

22


Step Action/ Note

Login Options

1 Select the relevant radio button:

- Assigned Client e-Servicesi.e. Client e-Services that are assigned to

you.

OR

- Client e-Service Groupi.e. Groups of client e-Services that you have

access to.

If this option is chosen, select the relevant

group from the dropdown list.

2 Click on Continue.

IRAS will perform authentication of the

client(s) based on the option selected.

Notes:

- For assignment of e-Services, please

refer to the user guides at

www.iras.gov.sg > e-Services >

CorpPass > For Tax Agent/ Third Party

> Manage and assign client digital

services.

- To check your access, log in to

www.corppass.gov.sg and go to My

Account > View My Profile. 23

Client e-Service Group:

a. This login page is applicable only if you are authorised as part

of Client e-Service Group(s).

b. You will be able to perform e-Services for clients within the

selected Client e-Service Group in the same login session.

c. To perform e-Services for clients in other groups, please log

out and log in again to select a different group.


https://www.iras.gov.sg/IRASHome/e-Services/Other-Taxes/CorpPass/

https://www.corppass.gov.sg/


Step Action/ Note

Menu

1 Select the e-Service from the

menu: Corporate Tax >

File Form C-S/ C

24


Step Action/ Note

Client Selection

1 Enter the Client Tax Ref No.

2 Click on Next.

25


Step Action/ Note

Filing Summary

1 Click on E-File to begin filing.

Legend for ‘Status’:

New: Form C is not completed yet.

26


Step Action/ Note

Form Type Selection

1 Click on E-File to upload

Form C (Upload).

Note:

1. Only staff who is authorised

as “Approver” can upload

Form C and submit it to

IRAS. Continue to page 28.

2. Staff who are authorised as

“Preparer” can upload

supporting documents (i.e.

Financial Statements, Tax

Computation and Supporting

Schedules) via Submit

Document and submit it to

Approver for approval. Approver

can refer to page 29 on how

they can onward submit the

supporting documents to IRAS.

27


Step Action/ Note

Approver to upload Form C

(Upload) PDF file and other

documents, e.g. Financial

Statements, Tax Computation(continue to page 29)

1 Click on Select File.

2 Select the files to be attached and

click on Open.

Notes:

1. Attach Form C (Upload) PDF file

(Do not upload scanned copy of

Form C. Scanned copy of Form C

will be rejected and re-filing is

required).

2. Do not attach any other documents

that are not listed here. Please

retain them and submit it to IRAS

upon request.

3. Revised tax computation not relating

to carry-back of current year capital

allowances/ losses and income not

previously reported should be

submitted via Revise/ Object to

Assessment.

28


Step Action/ Note

Approver view after Preparer has uploaded

other documents, e.g. Financial Statements,

Tax Computation via Submit Document

(continue from page 27)

1 Click on Select File to upload Form C. This

step can only be performed by Approver.

2 Select the file to be attached and click on

Open.

3 Click on Document hyperlink to view the

document uploaded by Preparer

4 To re-attach another document, click on

Remove to remove the ‘Pending Approval’

document then click on Select File to re-

select another document.

5 To approve a “Pending Approval” document

without performing step 4 above, click on

Document approved for submission

checkbox.

Notes:

1. Attach Form C (Upload) PDF file (Do

not upload scanned copy of Form C.

Scanned copy of Form C will be

rejected and re-filing is required).

2. Do not attach any other documents that

are not listed here. Please retain them

and submit it to IRAS upon request.

3. Revised tax computation not relating to

carry-back of current year capital

allowances/ losses and income not

previously reported should be submitted

via Revise/ Object to Assessment. 29


Step Action/ Note

Form C (Upload) – Document

Submission

1 A Remove button will appear after a

file is attached. If you have attached

a wrong file, you may remove it by

clicking on the Remove button and

re-attach the correct file by clicking

on Select File.

2 Click on Submit.

3 Click on Yes in the pop up message

box to confirm your submission to

IRAS

Notes:

1. Document attached has to be within

the maximum file size and of

acceptable file type, as indicated.

2. Only Approver is authorised to

remove and re-attach document(s)

submitted by Preparer.

3. Saved Attachments will be retained

in the Portal for 21 days or until the

extended filing due date of 15th Dec,

whichever is the later. Thereafter,

the saved attachments will be

deleted.

30


Step Action/ Note

Acknowledgement Page


1 You will receive an

acknowledgement upon successful

submission.

2 Notes:

1. Acknowledgement number will

only be provided for successful

submission to IRAS.

2. You can click on Print to print or

save a copy of the

Acknowledgement.

31


Step Action/ Note

Acknowledgement Page

Notes:

1. You can click on File for Next

Client to continue filing for

another client.

2. The Acknowledgement can also

be retrieved from myTax Portal

via View Corporate Tax

Notices. It will be available for

viewing in myTax Portal three to

five days after the date of

submission.

3. You can check the status of your

submission via View Corporate

Tax Filing Status.

4. The status of the documents will

be updated within two working

days from the date of

submission.

32

Contact Information

For enquiries on this user guide, please call 1800 356 8622 or email at myTax Mail.

Published by

Inland Revenue Authority of Singapore

Published on 20 May 2020

The information provided is intended for better general understanding and is not intended to comprehensively address all possible issues that may

arise. The contents are correct as at 20/05/2020 and are provided on an “as is” basis without warranties of any kind. IRAS shall not be liable for any

damages, expenses, costs or loss of any kind however caused as a result of, or in connection with your use of this user guide.

While every effort has been made to ensure that the above information is consistent with existing policies and practice, should there be any changes,

IRAS reserves the right to vary its position accordingly.

© Inland Revenue Authority of Singapore

33

https://mytax.iras.gov.sg/ESVWeb/default.aspx

Documents

User Guide for Tax Agent Form C (Upload)€¦ · (Do not upload scanned copy of Form C. Scanned copy of Form C will be rejected and re-filing is required). 2. Do not attach any other