| 1 | AC Reporting Form - Appropriation of trading stock for non-trade or capital purposes under Section 10J/ Conversion of non-trade or capital asset to trading stock under Section 32A of the Income Tax Act 1947 (PDF, 191KB) | Jan 2024 |
| 2 | Application Form for Income Tax Advance Ruling (DOCX, 144KB) | Jan 2024 |
| 3 | Application for Letter of Residence | Oct 2024 |
| 4 | Application for Tax Reference Number for Foreign Incorporated or Foreign Registered Section 13U Fund (PDF, 120KB) | Jan 2022 |
| 5 |
Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off) From 1 Oct 2021, companies have to apply for the waiver via the Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off) digital service (formerly known as Apply for Waiver to Submit Tax Return (Dormant Company)). Companies that are applying for strike off also have to use the same digital service to file Corporate Income Tax Return(s) (Form C-S/ Form C-S (Lite)/ Form C) for advance Year(s) of Assessment (YA) up to the date of business cessation where the File Form C-S/ Form C-S (Lite)/ Form C digital service for that YA is not available yet. Companies must file their outstanding Corporate Income Tax Returns within 21 days from the date of application. Refer to our digital services page (under Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off)) for more details.
| Oct 2021 |
| 6 | Corporate Tax GIRO Application Form (PDF, 3.9MB) | Sep 2024 |
| 7 | Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (IPRs) under Section 19B of the Income Tax Act 1947 (PDF, 93KB) | May 2017 |
| 8 | Declaration of Receipts and Payments (PDF, 128KB) | Apr 2023 |
| 9 | Election Form for Companies for Qualifying Transfer of Business by Insurers under Section 34CA of the Income Tax Act 1947 (PDF, 156KB) | Nov 2022 |
| 10 | Election Form for Enhanced Carry-back Relief System (Budget 2021) (PDF, 158KB) | Feb 2021 |
| 11 | Enterprise Innovation Scheme (EIS) – Disposal of Intellectual Property Rights (IPRs) Form | Apr 2024 |
| 12 | Enterprise Innovation Scheme (EIS) – Instalment Arrangement Template for Acquisition of Intellectual Property Rights (IPRs) (XLSX, 64KB) | Jan 2024 |
| 13 |
Form C Please file Form C via mytax.iras.gov.sg.
| May 2022 |
| 14 |
Form C-S/ Form C-S (Lite) Qualifying companies may file Form C-S/ Form C-S (Lite) via mytax.iras.gov.sg.
| May 2022 |
| 15 | Form for Companies for Qualifying Amalgamations under Section 34C of the Income Tax Act 1947 (PDF, 76KB) | Apr 2023 |
| 16 | Form for Filing Notice of Objection (PDF, 1MB) | Mar 2023 |
| 17 | Form for Filing Revised Income Tax Computation(s) (PDF, 158KB) | Mar 2021 |
| 18 |
Form for Income Tax Advance Ruling on the Adequacy of Economic Substance (ESR Form) (DOCX, 141KB)
| Jan 2024 |
| 19 | Group Relief Form for Transferor Company (Form GR-A) (PDF, 3.2MB) | May 2023 |
| 20 | Group Relief Form for Claimant Company (Form GR-B) (PDF, 827KB) | May 2023 |
| 21 |
Productivity and Innovation Credit (PIC) - Disclosure of Error Form (PDF, 691KB) Note: Please submit the form(s) to IRAS by post in an envelope labelled clearly with:
- 'PIC - Companies' for companies, or
- 'PIC - Individuals' for sole-proprietorships and partnerships.
| Mar 2021 |
| 22 |
Productivity and Innovation Credit (PIC) - Disposal of Qualifying Assets Form (see Note at S/N 21) (XLSX, 23KB) Note: Updated the citation of the Income Tax Act 1947 and bread crumbs within the form.
| Apr 2023 |
| 23 | Productivity and Innovation Credit (PIC) - Hire Purchase (HP) Template (XLSX, 301KB) | Oct 2023 |
| 24 |
Research and Development (R&D) Claim Form (YA 2018 and before) (PDF, 378KB) Research and Development (R&D) Claim Form (YA 2019 and onwards) (PDF, 1MB)
| Oct 2024 |
| 25 | Section 13(12) Declaration Form (PDF, 1.44MB) | Jun 2024 |
| 26 | Shipping Return for Vessels Plying within the Limits of The Port of Singapore (to be completed by local shipping agent and oil companies) (PDF, 131KB) | Apr 2022 |
| 27 |
Tax Risk Management and Control Framework for Corporate Income Tax (CTRM)
| Feb 2022 |
