IRAS | Digital services - Companies/ Tax agents

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.

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 service	Description	Information needed	Estimated submission and/or processing time	Guides/ FAQs
Name of digital service Access Company Dashboard	Description For 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID (e.g. 200312345A)	Estimated submission and/or processing time N.A.	Guides/ FAQs FAQs (PDF, 313 KB)
Name of digital service Access Tax Agent e-Services	Description 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.	Information needed Your Singpass Your tax agent firm's Unique Entity Number (UEN)/ Entity ID (e.g. 200312345A)	Estimated submission and/or processing time N.A.	Guides/ FAQs FAQs (PDF, 313 KB)
Name of digital service Appeal for Penalty Waiver	Description Appeal for waiver of late payment penalties and/or composition amount for late filing of Income Tax Return.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time Submission 3 - 5 minutes Processing The result will be displayed immediately. Upon successful appeal, your tax account will be updated within 3 working days.	Guides/ FAQs User Guide (PDF, 1.68 MB)
Name of digital service Apply for Certificate of Residence (COR)	Description For companies or their tax agents to apply for COR via myTax Portal.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Information pertaining to the income derived from the foreign jurisdiction	Estimated submission and/or processing time Submission 5 minutes Processing The application will be processed within 7 working days.	Guides/ FAQs User Guides for: company (PDF, 741 KB) tax agent (PDF, 749 KB) FAQs (PDF, 183 KB)
Name of digital service Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off)	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Information relating to the cessation of business	Estimated submission and/or processing time 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.	Guides/ FAQs User Guides for: company (PDF, 735 KB) tax agent (PDF, 670 KB) FAQs (PDF, 229 KB)
Name of digital service Apply/ Manage GIRO Plan	Description Apply for a new eGIRO arrangement or to re-activate your previous GIRO arrangement and edit your payment plan for your Corporate Income Tax.	Information needed Your Singpass Your company’s Unique Entity Number (UEN)/ Entity ID Your Internet Banking login details (e.g. password, token)	Estimated submission and/or processing time 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.	Guides/ FAQs User Guide (PDF, 1.71 MB)
Name of digital service File Estimated Chargeable Income (ECI)	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your company's revenue and ECI	Estimated submission and/or processing time 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.	Guides/ FAQs User Guides for: company (PDF, 665 KB) tax agent (PDF, 616 KB) Learn more about ECI filing.
Name of digital service File Form C-S/ Form C-S (Lite) (This digital service for YA 2024 is now available.)	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID 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.	Estimated submission and/or processing time 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.	Guides/ FAQs Tips on filing Form C-S/ Form C-S (Lite) User Guides for: company (PDF, 1.9 MB) tax agent (PDF, 1.9 MB) Explanatory notes (PDF, 381 KB) FAQs (PDF, 350 KB)
Name of digital service File Form C (This digital service for YA 2024 is now available.)	Description For companies to file Form C.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4 MB) 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.	Estimated submission and/or processing time 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.	Guides/ FAQs Tips on filing Form C User Guides for: company (PDF, 2.3 MB) tax agent (PDF, 2.2 MB) Explanatory notes (PDF, 370 KB) FAQs (PDF, 343 KB)
Name of digital service File Form C-S/ C for Dormant Company	Description For dormant companies or their tax agents to file the Income Tax Return.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your company’s unutilised losses and donations to be carried forward, if any	Estimated submission and/or processing time Submission 5 minutes Processing The processing will take up to 7 working days.	Guides/ FAQs Tips on filing for Dormant Company User Guides for: company (PDF, 542 KB) tax agent (PDF, 503 KB) FAQs (PDF, 174 KB)
Name of digital service myTax Mail	Description A secure email channel to correspond with IRAS on your confidential tax matters.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Enquiry details 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. For authorised company staff and tax agents, your organisation's tax reference number is also required.	Estimated submission and/or processing time 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.	Guides/ FAQs FAQs (PDF, 294 KB)
Name of digital service Pay Taxes	Description For companies to settle their tax bills online via PayNow QR or AXS.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your Internet Banking login details (e.g. password, token)	Estimated submission and/or processing time Processing We will update your account within 1 working day once payment is received.	Guides/ FAQs -
Name of digital service Request Extension of Time to File	Description Request for extension of time to file Income Tax Returns and/or accounts upon receiving late filing notification.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time Submission 3 - 5 minutes Processing The result will be displayed immediately.	Guides/ FAQs User Guide (PDF, 849 KB)
Name of digital service Revise/ Object to Assessment	Description For 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID 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 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.	Estimated submission and/or processing time 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.	Guides/ FAQs User Guides for: company (PDF, 3.2 MB) tax agent (PDF, 3.3 MB) FAQs (PDF, 258 KB)
Name of digital service Submit Document	Description 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	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your financial statements, tax computation and supporting documents in PDF format (Maximum file size is 4 MB) Form for Reporting of Related Party Transactions in PDF format (Maximum file size is 4 MB) 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)	Estimated submission and/or processing time Submission 5 minutes Processing We will update the status within 3 working days once document is received.	Guides/ FAQs User Guides for: company (PDF, 443 KB) tax agent (PDF, 448 KB)
Name of digital service Update Corporate Profile/ Contact Details	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID 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).	Estimated submission and/or processing time 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.	Guides/ FAQs User Guides for: company (PDF, 401 KB) tax agent (PDF, 439 KB) FAQs (PDF, 160 KB)
Name of digital service Update Notice Preferences (UNP)	Description For companies to update their notice preferences to receive either email notifications or paper notices.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time Submission 5 minutes Processing The change will take effect within 7 days.	Guides/ FAQs User Guide (PDF, 476 KB)
Name of digital service View Account Summary	Description For companies to view their statement of account (e.g. to check payment status and if there is any outstanding Corporate Income Tax payable).	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A.	Guides/ FAQs User Guide (PDF, 112 KB)
Name of digital service View Corporate Tax Filing Status	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Relevant year of assessment for which you would like to view return status on	Estimated submission and/or processing time Submission N.A Processing Retrieval is immediate.	Guides/ FAQs User Guides for: company (PDF, 285 KB) tax agent (PDF, 339 KB) FAQs (PDF, 151 KB)
Name of digital service View Corporate Tax Notices/ Letters	Description 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)	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A	Guides/ FAQs User Guides for: company (PDF, 198 KB) tax agent (PDF, 273 KB) FAQs (PDF, 180 KB)
Name of digital service View Donations	Description For companies to view the donations made to approved Institutions of a Public Character (IPCs).	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A	Guides/ FAQs User Guides for: company (PDF, 155 KB) tax agent (PDF, 198 KB)
Name of digital service View GIRO Plan	Description For companies to view or cancel their payment plan for Corporate Income Tax.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time Submission 5 minutes Processing Your payment plan will be cancelled instantly upon request.	Guides/ FAQs User Guide (PDF, 990 KB)
Name of digital service View Officer-in-charge	Description 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.	Information needed Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A	Guides/ FAQs -

Others

Name of digital service	Description	Information needed	Estimated submission and/or processing time	Guides/ FAQs
Name of digital service Apply for EIS Cash Payout	Description For company to apply for EIS cash payout.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your company's revenue Information pertaining to costs incurred on qualifying activities 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.	Estimated submission and/or processing time 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.	Guides/ FAQs User Guides for: company (PDF, 1.3 MB) tax agent (PDF, 320 KB)
Name of digital service View EIS Cash Payout Application Status	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A.	Guides/ FAQs -
Name of digital service View EIS Notices/ Letters	Description 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)	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A.	Guides/ FAQs User Guide for: company (PDF, 394 KB)
Name of digital service Apply for PIC Cash Payout	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID Your company's revenue Information pertaining to costs incurred on qualifying activities Hire Purchase Template in PDF format (Maximum file size is 2 MB)	Estimated submission and/or processing time Submission 10 minutes Processing Most applications will be processed within 3 months.	Guides/ FAQs User Guides for: company (PDF, 1.62 MB) tax agent (PDF, 1.70 MB) FAQs (PDF, 325KB)
Name of digital service View PIC Cash Payout Application Status	Description 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.	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A.	Guides/ FAQs User Guides for: company (PDF, 500 KB) tax agent (PDF, 562 KB) FAQs (PDF, 126 KB)
Name of digital service View PIC Scheme Notices/ Letters	Description 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)	Information needed Your Singpass Your company's Unique Entity Number (UEN)/ Entity ID	Estimated submission and/or processing time N.A.	Guides/ FAQs User Guides for: company (PDF, 235 KB) tax agent (PDF, 478 KB) FAQs (PDF, 124 KB)

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Corporate Income Tax

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