File your Year of Assessment 2024 Corporate Income Tax Return before the fast-approaching 30 Nov 2024 deadline to avoid penalties. 

For Tax Agents – To ensure smooth and accurate income tax filing submissions, please:

  • Do not open multiple client filing windows at the same time when preparing and submitting Corporate Income Tax return on myTax Portal.
  • Complete and submit each client's tax return before moving to the next.

Singapore Corporate Access (or Corppass) is the sole authorisation system for entities to manage digital service access of employees or third parties (e.g. tax agents) who need to perform corporate transactions with government agencies online. To access IRAS' digital services in an entity's myTax Portal account, employees or third parties (e.g. tax agents) must first be authorised via Corppass.

An entity which has authorised its employees or third parties (e.g. tax agents) to access its myTax Portal account via Corppass will be deemed to have authorised its employees or third parties (e.g. tax agents) to:

  • Handle its Corporate Income Tax matters;
  • Correspond with IRAS on its Corporate Income Tax matters through any mode of communication including telephone calls, myTax Mails, emails, hardcopy letters and in-person meetings.

 

For companies

 

For tax agents

 

For foreign entities

 

Login/ e-Filing issues encountered at myTax Portal 

Browse our most commonly encountered Corppass login/ e-Filing issues for Corporate Income Tax (PDF, 102KB).

Still can’t find the answers you are looking for? Try searching under the myTax Portal Technical FAQ instead!

Corporate Income Tax 

Name of digital serviceDescriptionInformation neededEstimated submission and/or processing timeGuides/ FAQs
Access Company DashboardFor companies or tax agents to view a dashboard with information such as company's corporate profile, filing and assessment status, latest notice of assessment and whether the company is on GIRO.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID (e.g. 200312345A) 


N.A.FAQs
(PDF, 313 KB)
Access Tax Agent e-Services
For tax agents to:

  • Have an overview of their clients' Corporate Income Tax matters
  • Perform transactions on behalf of clients
  • View latest correspondences/ notices issued.

  1. Your Singpass
  2. Your tax agent firm's Unique Entity Number (UEN)/ Entity ID (e.g. 200312345A)


N.A. FAQs
(PDF, 313 KB) 
Appeal Penalty WaiverAppeal for waiver of late payment penalties.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
Submission
3 - 5 minutes

Processing
The result will be displayed immediately. However, there will be requests that require review and we will contact you within 3 working days.

 User Guide
(PDF, 1.58 MB)
Apply for Certificate of Residence (COR)For companies or their tax agents to apply for COR via myTax Portal. 
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Information pertaining to the income derived from the foreign jurisdiction


Submission
5 minutes

Processing
The application will be processed within 7 working days.

User Guides for: 
FAQs
(PDF, 183 KB)
Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off)
  • For dormant companies to apply for a waiver of Income Tax Return submission
  • For companies applying for strike off with ACRA if they need to file Income Tax Returns for advance* Years of Assessment (YAs) up to the date of business cessation

*Advance YAs refer to YAs where the filing service is not yet available via myTax Portal.

This digital service is available to companies and tax agents.

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Information relating to the cessation of business
Submission

10 minutes

Processing
The application will be processed within 2 months. 

The processing time may take longer if the case is complex.

The company will be notified of the status of its application based on the company’s preferred manner to receive notices from IRAS.

User Guides for:
FAQs
(PDF, 229 KB)   
Apply/ Manage GIRO PlanApply for a new eGIRO arrangement or to re-activate your previous GIRO arrangement and edit your payment plan for your Corporate Income Tax.
  1. Your Singpass
  2. Your company’s Unique Entity Number (UEN)/ Entity ID
  3. Your Internet Banking login details (e.g. password, token)
Submission 
5 minutes

Processing

New eGIRO arrangement 
Your eGIRO arrangement will be set up within minutes upon approval by the company's authorised approver.

Re-activate GIRO arrangement
Your GIRO arrangement will be set up by the next working day.

 User Guide
(PDF, 1.71 MB)
File Estimated Chargeable Income (ECI)
For companies to furnish their ECI within 3 months from the end of their financial year, unless the ECI filing waiver applies.

This convenient filing option is also available to tax agents who wish to perform single or multiple filing transactions for their clients.

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your company's revenue and ECI
Submission
5 minutes

Processing
The processing will take up to 7 working days. If there is tax to be paid on the ECI filed, the Notice of Assessment will be issued based on the company's preferred manner to receive notices from IRAS.

User Guides for:
Learn more about ECI filing.

(This digital service for YA 2024 is now available.) 

For qualifying companies to file Form C-S/ Form C-S (Lite)1  

1 If your company is dormant (i.e. did not carry on business and had no income in the preceding year), file your company’s Income Tax Return using the ‘File Form C-S/ C for Dormant Company” digital service.

  1. Your Singpass  
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your financial statements and tax computation

Note:
You may use the Basic Corporate Income Tax Calculator to help you prepare your tax computation. 

Please do not submit the Acknowledgement Page for the successful submission of Form C-S/ Form C-S (Lite) to IRAS.

Submission

10 minutes

Processing
We process returns in batches. Most companies should receive their Notice of Assessment by 31 May of the following year based on their preferred manner to receive notices from IRAS. 


User Guides for:

Explanatory notes
(PDF, 381 KB)

FAQs
(PDF, 350 KB)

(This digital service for YA 2024 is now available.) 


For companies to file Form C.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4 MB)
  4. Declaration for the Purpose of Claiming WDA for IPR (Section 19B) and R&D Claim Form in PDF format (Maximum file size is 2 MB)

Note:
You may use the Basic Corporate Income Tax Calculator to help you prepare your tax computation. 

Please do not submit the Acknowledgement Page for the successful submission of Form C to IRAS.

Submission

30 minutes

Processing
We process returns in batches. Most companies should receive their Notice of Assessment by 31 May of the following year based on their preferred manner to receive notices from IRAS.


User Guides for:

Explanatory notes
(PDF, 370 KB)

FAQs
(PDF, 343 KB)  

For dormant companies or their tax agents to file the Income Tax Return.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your company’s unutilised losses and donations to be carried forward, if any
Submission

5 minutes


Processing
The processing will take up to 7 working days.

User Guides for:
FAQs
(PDF, 174 KB)

myTax Mail

A secure email channel to correspond with IRAS on your confidential tax matters.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Enquiry details
  4. Supporting attachments (if applicable)
    • Supported file types: MSG, PDF, PNG, JPG, JPEG, XLS, XLSX, TIF, TIFF, DOC, DOCX
    • Maximum file size: 10 MB per file

    Important note:
    System may remove or modify the file after scanning for malicious and unacceptable content. You can attach up to 25 files with a total file size not exceeding 50 MB. The file name must be in English and must not exceed 50 characters. 
  5. For authorised company staff and tax agents, your organisation's tax reference number is also required.

Submission
10 minutes

Processing
We will respond to you within 5 to 15 working days. We may need more time for complex enquiries and if so, we will inform you.

FAQs
(PDF, 294 KB)
Pay TaxesFor companies to settle their tax bills online via PayNow QR or AXS.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your Internet Banking login details (e.g. password, token)
Processing
We will update your account within 1 working day once payment is received.
-

Request Extension of Time to File

Request for extension of time to file Income Tax Returns and/or accounts upon receiving late filing notification. 
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
Submission
3 - 5 minutes

Processing
The result will be displayed immediately.

User Guide
(PDF, 849 KB)
Revise/ Object to AssessmentFor companies or their tax agents to lodge an objection to the Notice of Assessment or make amendments to the ECI and Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) filed.
  1. Your Singpass  
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Reasons for revision, grounds of objection and details on voluntary disclosure of errors (detailed in Annex F of the e-Tax Guide on IRAS' Voluntary Disclosure Programme (PDF, 519 KB)), if applicable 
  4. Document files such as original and/or revised copy of tax computation with supporting schedules and financial statements. Each document must be in PDF format with a maximum file size of 2 to 4 MB. The total file size in each submission for a YA must not exceed 10 MB.
Submission
5 to 10 minutes for each objection or amendment 

Processing
For revision/ objection to ECI and revision to the Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C), we will respond to you within 3 months.

For objection to Notice of Assessment issued after IRAS has reviewed the Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C), we will inform you of our decision within 6 months.

For complex cases where more time is needed to review the tax issue under objection, we will inform you of the estimated time needed.

User Guides for:
FAQs
(PDF, 258 KB)
Submit Document
  • For companies filing Form C to submit their financial statements, tax computation and supporting documents relating to filing of Form C
  • For companies filing Form C to submit their Form for Reporting of Related Party Transactions
  • For companies filing Form C-S to submit their Section 19B Declaration Form
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4 MB)
  4. Form for Reporting of Related Party Transactions in PDF format (Maximum file size is 4 MB)
  5. Declaration for the Purpose of Claiming WDA for IPR (Section 19B) and R&D Claim Form in PDF format (Maximum file size is 2 MB)
Submission
5 minutes

Processing
We will update the status within 3 working days once document is received.

User Guides for:
Update Corporate Profile/ Contact Details

For companies or their tax agents to view the companies’ particulars and contact details (e.g. company's status, registered office address, financial year end, telephone number).

Contact details (e.g. name of contact person, telephone number, email address) and financial year end can also be updated by the company’s staff or their tax agents who have been authorised with an ‘Approver’ role.

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your company's registered address and contact information if update is to be done
Note:
Update of address and financial year end are available only for foreign companies not registered with the Accounting and Corporate Regulatory Authority (ACRA).
Submission

N.A

Processing
 The contact details and financial year end (other than address) will be updated immediately upon successful submission. You can view the updated contact details online.

For address updates, you can expect the request to be processed within 3 working days.

User Guides for: 
FAQs
(PDF, 160 KB)
Update Notice Preferences (UNP) 
For companies to update their notice preferences to receive either email notifications or paper notices.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
Submission

5 minutes

Processing
 The change will take effect within 7 days.

User Guide
(PDF, 476 KB)
View Account Summary
For companies to view their statement of account (e.g. to check payment status and if there is any outstanding Corporate Income Tax payable).
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A.
User Guide
(PDF, 112 KB)
For companies to view the submission and processing status of their ECI and/or Form C-S/ Form C-S (Lite)/ Form C filed and the progress of Forms submitted.
  1. Your Singpass  
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Relevant year of assessment for which you would like to view return status on
Submission

N.A

Processing
 Retrieval is immediate.

User Guides for:
FAQs
(PDF, 151 KB)
View Corporate Tax Notices/ Letters 

For companies to view the following types of correspondence and notices issued by IRAS:

  • Notice of Assessment
  • Letters (e.g. Certificate of Residence)
  • Acknowledgement pages from filing

(Records for current and past 3 years are available for viewing)

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A
User Guides for:
FAQs
(PDF, 180 KB)
View Donations
For companies to view the donations made to approved Institutions of a Public Character (IPCs).
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A
User Guides for:
View GIRO Plan For companies to view or cancel their payment plan for Corporate Income Tax.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
Submission
5 minutes 

Processing
Your payment plan will be cancelled instantly upon request.

User Guide 
(PDF, 990 KB)
View Officer-in-charge

For companies to view the name and contact number of the officer-in-charge

You do not need to log in to myTax Portal to use this digital service.

  1. Your company's Unique Entity Number (UEN)/ Entity ID
N.A-

 

Others 

Name of digital serviceDescriptionInformation neededEstimated submission and/or processing timeGuides/ FAQs
Apply for EIS Cash PayoutFor company to apply for EIS cash payout.
  1. Your Singpass 
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your company's revenue
  4. Information pertaining to costs incurred on qualifying activities
  5. If you are claiming costs incurred on acquisition of IPRs under an instalment arrangement and/or Research and Development costs, please complete the Instalment Arrangement template (XLSX, 64 KB) and/ or R&D Form (after YA 2019) (PDF, 0.99 MB), and submit them together with your application.
Submission

10 minutes 

Processing
Most applications will be processed within 3 months.

Note:
You will receive a physical notice after the application is approved. The notice will also be available in  myTax Portal. Please note that you will not receive any e-notification on the EIS notices.
User Guides for:
 

 

 

View EIS Cash Payout Application Status
For companies to check the status of their EIS cash payout applications.

The EIS cash payout application status will be available for viewing on the next day after the date of submission of the EIS Cash Payout application.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A.-
View EIS Notices/ Letters
To view EIS cash payout notices and correspondence (including acknowledgement page of submission via 'Apply for EIS Cash Payout' digital service).

(Records for the current and past 3 years are available for viewing)
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A.
User Guide for:

 

 

For companies or their tax agents to apply for PIC cash payout on costs incurred prior to YA 2019 on qualifying equipment acquired on hire purchase via myTax Portal.
  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
  3. Your company's revenue
  4. Information pertaining to costs incurred on qualifying activities
  5. Hire Purchase Template in PDF format (Maximum file size is 2 MB)
Submission

10 minutes 

Processing
 Most applications will be processed within 3 months.

User Guides for:
FAQs
(PDF, 325KB)

For companies or their tax agents to check the status of their PIC cash payout applications via myTax Portal.

The PIC cash payout application status will be available for viewing within 3 days from the date of submission of your PIC cash payout application. 

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A.
User Guides for:

FAQs
(PDF, 126 KB) 

For companies or their tax agents to view PIC cash payout correspondence and notices via myTax Portal.

(Records for current and past 3 years are available for viewing)

  1. Your Singpass
  2. Your company's Unique Entity Number (UEN)/ Entity ID
N.A.
User Guides for: 
FAQs
(PDF, 124 KB)