Form C-S/ C

Form C-S/ C — is a simplified report on your company income tax that needs to be e-filed with IRAS. The form is 3 pages long and the deadline for submitting it is 30th November. If your business makes less than S$5 million, Form C-S is enough, otherwise, you need Form C.

What documents do I need to prepare for Form C-S / C?

Before submitting Form C-S / C:

  • the audited or unaudited financial statements of the company
  • tax computation together with supporting schedules
  • other claim forms if applicable Together with filing Form C-S / C:
  • a declaration statement that shows that your company is eligible for this simplified procedure, as well as provides useful tax and financial data

Which companies qualify to File Form C-S?

Your business has to meet all of the following requirements:

  • The company is registered in Singapore
  • Your annual revenue is S$5 million or less
  • The income you make is taxed at the corporate tax rate of 17%
  • You are not claiming capital allowances or losses, group relief, investment allowance, foreign tax credit, or tax deducted at source in the current Assessment Year.

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