Documents required for filing corporate tax in Singapore

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For corporate tax filing in Singapore, a company must file two documents with the Inland Revenue Authority of Singapore (IRAS).

Estimated Chargeable Income (ECI)

It is commonly known as the ECI document. This document provides an outline of a company's chargeable income. The filing of this document is mandatory for all companies.  Companies are required to e-submit this document within 3 months after the end of the FYE.

However, if a company has generated an income less than or equal to five million in the year and has no chargeable income for YA, it need not file an ECI.

As per the latest guideline issued by IRAS in 2020, all companies must file their corporate tax documents online from YA 2020. 

Companies can file their documents through the myTax Portal.

Form C and Form C-S

A company must file their returns using the Form C document. Additional documents such as tax computation, financial statements must also be submitted.

However, if a company has generated an annual revenue less or equal to S$5 million, it can file their taxes using the simplified Form C-S document. This is applicable only under the below conditions:

• The place of incorporation in Singapore.

• The income is charged at the headline corporate tax rate of flat 17%.

• The company does not claim tax benefits under any special schemes.