Form C-S (Simplified) / C

Form C-S is a simplified tax filing on your company income tax that needs to be e-filed with IRAS. The deadline for submitting Form C-S is 30th November. If your business makes more than S$5 million, you will need to file a Form C instead.

Do note that late submission may be costly to your business. In case of late filing or non-filing, IRAS would issue a Notice of Assessment (NOA) based on the ECI submitted earlier by the company. Once the NOA is issued, the company must pay even it is an estimate.

In some cases, IRAS may impose fines for late filing or even issues court summons to officers of the company. Once summon of court is issued, an officer is required to attend court and pay even more composition fines.

HeySara is able to assist you with your required filing deadlines with IRAS.