FREQUENTLY ASKED QUESTIONS (FAQs) ON

E-FILING OF FORM C AND

E-SUBMISSION OF DOCUMENTS (Updated on 21 May 2017)

Contents
A. Before e-Filing Form C.................................................................................................................. 4
1. Who needs to file Form C? ..............................................................................................................4
2. What information do I need to have ready before I start e-Filing Form C? ....................................4
3. Do I need to be authorised before I can e-File Form C? ..................................................................4
4. How long will I take to complete e-filing? .......................................................................................4
5. What is the e-Filing due date?.........................................................................................................4
B. When e-Filing online Form C ........................................................................................................ 5

E-Filing of online Form C .................................................................................................................................5

6. What is the icon beside each line item?....................................................................................5
7. How do I navigate between different sections of Form C? .............................................................5
8. Do I need to complete all fields of the online Form C? ...................................................................5
9. Why are some fields not editable (or disabled)? Is there an error? ................................................5
10. Is the online Form C structured in the same way as the paper Form C? .........................................5
11. Can I e-File Form C if my company is newly incorporated and its first set of financial statements
covers a period of more than 12 months from the date of incorporation?..............................................5
12. My company wishes to tap on the Group Relief Scheme. Do I need to file the GR-A or GR-B
form?.........................................................................................................................................................6
13. What is the difference between the confirmation and acknowledgement page? ..........................6

Saving/ Submitting online Form C ...................................................................................................................6

14. Can I save a draft copy of the Form C during e-Filing? ....................................................................6
15. What will happen to the Form C that is saved as Draft or with status Pending Approval and
not submitted to IRAS? .............................................................................................................................6
16. How long is the time-out period before I get logged out due to inactivity? ...................................6
17. Will the Approver be alerted after the Preparer has submitted the Form C to the Approver for
approval? ..................................................................................................................................................6
18. I am a Preparer and need to make some amendments to the Form C after my submission to the
Approver. What should I do? ....................................................................................................................6
19. Will the Approver be alerted after the Preparer has submitted the Form C to the Approver for
approval? ..................................................................................................................................................7
20. I am a Preparer and need to make some amendments to the Form C after my submission to the
Approver. What should I do? ....................................................................................................................7
21. What should I do if I encounter an error while trying to submit the Form C via myTax Portal? .....7

Submit Document ...........................................................................................................................................8

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 22. What documents do I need to submit? ...........................................................................................8
23. How should I submit my Detailed Profit and Loss Statement? .......................................................8
24. How do I submit the tax computation, financial statements and other supporting documents
online with my Form C? ............................................................................................................................8
25. Can I e-File Form C without attaching the financial statements, tax computation and supporting
schedules?.................................................................................................................................................8
26. Who can upload these documents? ................................................................................................8
27. What is the maximum file size for my documents? ........................................................................9
28. How can I reduce the size of my files? ............................................................................................9
29. What is the acceptable file type? ....................................................................................................9
30. How do I know if my documents have been successfully submitted? ............................................9
31. What should I do if I have submitted a wrong document? .............................................................9
32. Preparer had uploaded and submitted a document to me for approval. However, I am unable to
download it for review. How should I proceed? .....................................................................................10
C. Form C (Upload) ........................................................................................................................ 10
33. Can I use the Form C in excel format instead of the new PDF format to e-File? ...........................10
34. Can both the Preparer and Approver submit the Form C (Upload) to IRAS? ................................10
35. Is signature required in Part V Declaration of the Form C (Upload)? ............................................10
36. After I printed a copy of the duly completed Form C (Upload), I note that descriptions on
fields such as nature of income, country codes and incentive types are reflected in codes and
negative amounts denoted with X. Is this correct? .............................................................................10
37. How do I use an existing Form C (Upload), with figures in it, to e-File for another entity? Do I
have to manually delete all completed fields? .......................................................................................10
38. Can I use readers other than Adobe to open the Form C (Upload)? .............................................10
39. I encountered this message when I open the Form C (Upload) Certification by Inland Revenue
Authority of Singapore iras@iras.gov.sg is invalid. What should I do? .................................................11
40. I cannot save the Form C (Upload) after making changes. What should I do? .............................11
41. The Form C (Upload) cannot be launched. What should I do? .....................................................11
42. It takes a long time to open the Form C (Upload). What should I do? ..........................................12
D. After e-Filing online Form C/ Form C (Upload)............................................................................. 12
43. How do I know whether my submission has been transmitted to IRAS successfully? ..................12
44. How do I save a copy of the confirmation/ acknowledgement page? ..........................................12
45. I have forgotten to save/ print the acknowledgement page. Am I able to retrieve a copy of the
acknowledgement page at myTax Portal? ..............................................................................................13
46. I have e-Filed successfully and will like to correct an error in the submission. How do I correct
the error? ................................................................................................................................................13
E. PC Requirements and Technical Help.......................................................................................... 13
47. What are the minimum hardware requirements for accessing myTax Portal?.............................13
48. What are the minimum software requirements for accessing myTax Portal? ..............................13

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A. Before e-Filing Form C
1. Who needs to file Form C?

All companies carrying on a trade or business in Singapore must report their income to
IRAS annually by filing their Income Tax Return (Form C-S or Form C). Form C-S is a simplified
income tax return for qualifying companies with simple tax matters and an annual revenue of
S$5 million or below, whereas Form C is for all other companies that do not qualify for Form C-S.

The qualifying conditions for filing Form C-S are:

Company: Does not claim any of the following:

Is incorporated in Singapore Carry-back of Current Year Capital Allowances/
Has an annual revenue of S$5 Group
Losses Relief
million or below*
Derives only income taxable at Investment Allowance
17%
Foreign Tax Credit and Tax Deducted at Source

* The annual revenue threshold for filing Form C-S was increased from $1 million to $5 million with effect
from YA 2017.
All companies that do not meet the above qualifying conditions are required to file Form C.

2. What information do I need to have ready before I start e-Filing Form C?

Please refer to the documents listed in the table of Tips on e-Filing Form C. You will need to refer
to these documents to fill out the form.

3. Do I need to be authorised before I can e-File Form C?

Yes, the companys employee or a third party has to be authorised via the e-Services Authorisation
System (EASY).

If the employee/ third party is authorised as a Preparer for Corporate Tax Matters via EASY,
he can complete the Form C for submission to the Approver. Only an employee/ a third party
authorised as an Approver for Corporate Tax Matters via EASY can complete, approve and
submit the Form C to IRAS.

4. How long will I take to complete e-filing?

It will take approximately 30 to 40 minutes to complete e-filing.

5. What is the e-Filing due date?

The e-Filing due date is 15 December. This is an extension of 15 days from the filing due date
of the paper Form C, which is 30 November.

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B. When e-Filing online Form C
E-Filing of online Form C

6. What is the icon beside each line item?

The iHelp provides guidance on tax filing relating to the Form C line item. To read the information
in the iHelp, simply point your mouse over the icon.

7. How do I navigate between different sections of Form C?

You can click on the respective section tabs displayed at the top of the screen to navigate between
different sections of Form C. Alternatively, you can also click on the buttons at the bottom of each
page to either proceed to next page or return to previous pages. To reduce the need for re-keying in
of information, the data that you enter will be automatically saved when you navigate from one
section to the other section.

8. Do I need to complete all fields of the online Form C?

All fields have been pre-filled with zero. Therefore, you need only enter data into the fields which
should not be completed with zero. The system will prompt you to fill out fields which have not
been completed.

9. Why are some fields not editable (or disabled)? Is there an error?

There is no error. A field is editable only if the Company is required to complete that field. This is
because the page is designed to dynamically display the required fields to be filled in. If a field is
editable (or enabled), please complete the field where applicable. If the field is not editable (or
disabled), please move on to the next editable field.

10. Is the online Form C structured in the same way as the paper Form C?

Yes. The fields in the online Form C are generally in the same sequence as that in the paper Form
C. For example, the item numbers stated in the paper Form C corresponds to the item numbers in
the online Form C.

11. Can I e-File Form C if my company is newly incorporated and its first set of financial statements
covers a period of more than 12 months from the date of incorporation?

Yes, you can e-File Form C. On the General Info page, please state the financial period for the first
set of financial statements, which stretches more than 12 months.

In the subsequent pages, you will need to:

i. Attribute the companys adjusted profit/ losses to the two relevant YAs* (For example, if the
financial period is 1 April 2016 to 31 Dec 2017, please attribute the adjusted profit/ losses to
YA 2017 and YA 2018); and
ii. Complete the fields required for the two YAs in the Form C. This is because the basis period
for each YA should generally not exceed 12 months.

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 * Time apportionment basis may be used if the company is unable to directly identify the adjusted profit/
losses before other deductions to the corresponding basis period for each YA.

12. My company wishes to tap on the Group Relief Scheme. Do I need to file the GR-A or GR-B
form?

If your company is a transferor or claimant of Group Relief, please indicate the amount in Q4 (for
transferor) or Q9 (for claimant) on the Assessment Part 1 page. When the amount is indicated, the
Group Relief section will become editable and you can then enter the relevant data in that
section. You need not submit a paper copy of the GR-A or GR-B separately.

13. What is the difference between the confirmation and acknowledgement page?

The confirmation page will consolidate and display all entries of the Form C (including fields with
value of zero and NA), for your easy reference. Please verify that the information on the
confirmation page is accurate before submitting the Form C to IRAS, as you will not be able to
revise the information after submission. The acknowledgement page confirms that Form C has
been submitted to IRAS and will display only the fields which are non-zero.

Saving/ Submitting online Form C

14. Can I save a draft copy of the Form C during e-Filing?

Yes, you can save a draft of your Form C at any point of filing before submission. Please click the
Save Draft button located at the bottom of the Form C. You may subsequently continue working
on the saved draft. The system will also auto-save the Form C when navigating between sections.

15. What will happen to the Form C that is saved as Draft or with status Pending Approval and
not submitted to IRAS?

The draft version of the Form C will be saved in myTax Portal for 21 days or until the extended
filing due date of 15 Dec, whichever is later.. Please make sure that the Form C is e-Filed with
your financial statements, tax computation and supporting schedules to IRAS by the e-Filing due
date of 15 December.

16. How long is the time-out period before I get logged out due to inactivity?

If you remain inactive on your local machine for more than 15 minutes, the system will prompt
you to respond within 2 minutes. If there is still no activity within 2 minutes, you will be logged
you out of myTax Portal automatically.

17. Will the Approver be alerted after the Preparer has submitted the Form C to the Approver for
approval?

No, there will be no alerts sent and the Preparer will need to inform the Approver.

18. I am a Preparer and need to make some amendments to the Form C after my submission to the
Approver. What should I do?

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 You can approach the Approver to retrieve the Form C under Pending Approval status and save
it as Draft. You will then have the edit rights to amend the Form C. Alternatively, the Approver
can amend the Form C directly.

19. Will the Approver be alerted after the Preparer has submitted the Form C to the Approver for
approval?

No, there will be no alerts sent and the Preparer will need to inform the Approver.

20. I am a Preparer and need to make some amendments to the Form C after my submission to the
Approver. What should I do?

You can approach the Approver to retrieve the Form C under Pending Approval status and save
it as Draft. You will then have the edit rights to amend the Form C. Alternatively, the Approver
can amend the Form C directly.

21. What should I do if I encounter an error while trying to submit the Form C via myTax Portal?

Please check the status of your filing at myTax Portal by selecting the 'View Corporate Tax Filing
Status' e-Service. If the status of the Income Tax Return is Ready to File, please clear cache
(temporary internet files) and close active applications before you retry.

The steps to clear cache are detailed below:

For Internet Explorer (IE) browser versions 6 and 7

1) Go to "Tools" menu
2) Click on "Internet Options"
3) Go to "General Tab"
4) Click on "Delete Files" under "Temporary Internet Files"/ (For IE 7) "Delete" button under
Browsing History section
5) Click "OK" to delete files/ (For IE 7) Click "Delete all " button and Click "Yes" button on the
pop-up window
6) Click "OK" to exit the Internet Options

For Internet Explorer browser version 8 and above

1) Go to "Tools" menu
2) Click on "Internet Options"
3) Go to "General Tab"
4) Click "Delete" button under Browsing History section
5) Check all boxes next to the available options
6) Click "Delete" button
7) Click "OK" to exit the Internet Options dialog.

If you still encounter an error, please send us an email via myTax Mail in myTax Portal with the
following details:
a) Date and time of the error
b) The companys tax reference number
c) The filers tax reference number
d) Description of the error and the point at which the error occurred (e.g. after clicking Submit
at Confirmation Statement)
e) The error message(s) you encountered or the screenshot of the error
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 f) The operating system you are using (e.g. Windows XP, Vista)
g) The browser type and version number (e.g. Firefox 2.0, IE 7).

Alternatively, please call 1800 356 8622 for assistance.

Submit Document
22. What documents do I need to submit?

The following documents are required to be submitted with the Form C:

i. Tax computation and supporting schedules
ii. Audited/ Unaudited Financial Statements
iii. Declaration for the Purpose of Claiming WDA for IPR (Section 19B) (if applicable)
iv. R&D Claim Form (if applicable)
v. Revised tax computation (if applicable)

Please ensure the documents are uploaded under the right category. You may wish to check the
filename of the uploaded document before submission. Please do not upload any documents that are
not listed above. Other than the above, relevant documents should be retained and submitted to IRAS
only upon request.

To amend the tax computation subsequent to the submission of Form C, please use Revise/ Object to
Assessment to file the revised tax computation.

23. How should I submit my Detailed Profit and Loss Statement?

Please attach the Detailed Profit and Loss Statement with the Audited/ Unaudited Financial
Statements or the tax computation, and submit it under that category accordingly.

24. How do I submit the tax computation, financial statements and other supporting documents
online with my Form C?

Companies can submit their documents in either of the following ways:

a) after completing Form C online, at the Confirmation Page, click on S u b m i t

Document and upload the documents under their respective categories; or

b) at the Navigation Menu of myTax Portal, click on C o r p o r a t e T a x , c l i c k o n

S u b m i t Document, select Corporate Income Tax and the relevant Year of Assessment
to upload the documents under their respective categories.

25. Can I e-File Form C without attaching the financial statements, tax computation and supporting
schedules?

Yes, you can. Do note that you will still need to submit copies of the above-mentioned documents
via Submit Document in myTax Portal. However, to avoid submitting the documents after filing
due date, we encourage companies to attach the financial statements, tax computation and
supporting schedules when e-Filing Form C.

26. Who can upload these documents?

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 Both the Preparer and Approver can upload the documents. However, only the Approver can
submit these documents to IRAS.

27. What is the maximum file size for my documents?

The maximum file size for each file differs. For tax computation and supporting schedules, revised tax
computation and supporting schedules, and audited/ unaudited financial statements, the maximum
file size allowed is 4Mb each. As for Declaration for the Purpose of Claiming WDA for IPR (Section
19B), and R&D Claim Form, the maximum file size allowed is 2Mb each.

28. How can I reduce the size of my files?

You can reduce the size of your files by:

- Scanning the document in black and white from its hard copy; or
- Lowering the resolution of the soft copy document; or
- Converting the soft copy document to PDF format with low resolution.

Please refer to question 29 on how to convert document to PDF format.

When reducing the size, please ensure that the document is readable. The recommended resolution
is 100dpi black and white.

29. What is the acceptable file type?

Only files saved as PDF format are accepted. In order to convert files to PDF format, you may
download the free software convertor at http://www.primopdf.com.

30. How do I know if my documents have been successfully submitted?

The status of upload will be shown in the S u b m i t Document Page. You may refer to these
status definitions:

i. Pending : No document uploaded for submission

ii. Pending Approval : Document pending Approvers review
iii. Processing : Document transmitting to IRAS
iv. Received : Document submitted to IRAS

31. What should I do if I have submitted a wrong document?

If you have submitted a wrong document, please send us an email via myTax Mail in myTax Portal with
the following details:

a) Date of the submission

b) The companys tax reference number
c) The filers approvers tax reference number
d) The category of document which you have erroneously submitted

Please also provide a copy of the correct document in PDF format and within the maximum file
size of 2Mb.
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 Alternatively, please call 1800 356 8622 for assistance.

32. Preparer had uploaded and submitted a document to me for approval. However, I am unable to
download it for review. How should I proceed?

The uploaded document by the Preparer will be available for Approver to download within a day. If
the Approver is unable to download the document on the following day, the document could have
failed IRAS virus scan. In this case, Approver should delete the document and inform Preparer to re-
upload the document after scanning it for virus and ensuring it is virus-free.

C. Form C (Upload)
33. Can I use the Form C in excel format instead of the new PDF format to e-File?

No. myTax Portal accepts the new PDF format for Form C (Upload) only.

34. Can both the Preparer and Approver submit the Form C (Upload) to IRAS?

Currently, only the Approver can submit Form C (Upload) to IRAS. The option for Form C (Upload)
under Form Type Selection can only be selected by the Approver. If the Preparer wishes to
upload other documents such as audited financial statements, tax computation etc, he may do so via
Submit Document in myTax Portal.

35. Is signature required in Part V Declaration of the Form C (Upload)?

No, companies do not have to sign in Part V Declaration box if they are submitting the Form C via
myTax Portal. Completion of Part V Declaration box is required only for paper submission of Form C.

36. After I printed a copy of the duly completed Form C (Upload), I note that descriptions on fields
such as nature of income, country codes and incentive types are reflected in codes and negative
amounts denoted with X. Is this correct?

Yes. The print format of Form C (Upload) follows that of paper Form C, where line items on nature
of income, country codes and incentive types will be reflected in codes and negative amounts
denoted with X.

37. How do I use an existing Form C (Upload), with figures in it, to e-File for another entity? Do I have
to manually delete all completed fields?

You can click on Clear Form button located at the top right hand corner of the DIN page in Form
C (Upload). Please ensure that you have already saved a copy of the completed Form C (Upload)
for the previous entity before you proceed to clear the form.

38. Can I use readers other than Adobe to open the Form C (Upload)?

No. Form C (Upload) has to be opened with Adobe Reader XI (i.e Version 11) and above. If you do
not have an Adobe Reader installed onto your computer, please download the latest version suitable
for your computer via http://get.adobe.com/reader/otherversions/.

10
39. I encountered this message when I open the Form C (Upload) Certification by Inland
Revenue Authority of Singapore iras@iras.gov.sg is invalid. What should I do?

The above message will only be displayed after the Form C (Upload) has been edited and saved. You
may continue to use it and submit to IRAS through myTax Portal.

40. I cannot save the Form C (Upload) after making changes. What should I do?

Form C (Upload) is compatible with Adobe Reader XI and above. Please update your Adobe Reader
to the latest version. Please refer to question 38 for the link to the website to install the latest Adobe
Reader.

41. The Form C (Upload) cannot be launched. What should I do?

Ensure that the Adobe Reader is version XI and above and perform the following steps:
a) Launch the Adobe Reader.
b) Under the Menu Bar, select Edit.
c) Click on Preferences.

d) Click on Security (Enhanced) and uncheck the following checkboxes.

Enable Protected Mode at startup
Enable Enhanced Security

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 e) Click on OK button to exit and open the Form C (Upload) using the Adobe Reader again.

42. It takes a long time to open the Form C (Upload). What should I do?

Launch the Adobe Reader before opening the Form C (Upload). Avoid opening the Form C
(Upload) directly without launching the Adobe Reader.

D. After e-Filing online Form C/ Form C (Upload)

43. How do I know whether my submission has been transmitted to IRAS successfully?

You will see an acknowledgement page upon successful filing. Please save/ print a copy of this
acknowledgement page for your record.

If you do not see the acknowledgement page, please check the status of filing by View
Corporate Tax Filing Status under Corporate Tax on the main menu in myTax Portal.

44. How do I save a copy of the confirmation/ acknowledgement page?

For PC running Windows with Internet Explorer browser

1) Select "File -> Save As" on the top of the browser window menu
2) Select the location to save the HTML document
3) Type in the desired file name in "File name:" and click on "Save" button.

For PC running Windows with Firefox browser

1) Select "File -> Save Page As" on the top of the browser window menu
2) Select the location to save the HTML document
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 3) Type in the desired file name in "File name:
4) Choose Web Page, complete in Save as type: dropdown list
5) Click on "Save" button.

For Apple computer with Safari browser

1) Select "File -> Save As" on the top of the browser window menu
2) Type in the desired filename in "Save As:" or Export As:
3) Select the location to save the HTML document
4) Select Web Archive under the Format: box
5) Click on "Save" button.

For Apple computer with Mozilla Firefox browser

1) Select "File -> Save Page As" on the top of the browser window menu
2) Type in the desired filename in "Save As:"
3) Select the location to save the HTML document
4) Select Web Page, complete under the Save As: box
5) Click on "Save" button.

45. I have forgotten to save/ print the acknowledgement page. Am I able to retrieve a copy of the
acknowledgement page at myTax Portal?

Yes, you can do so at myTax Portal by selecting View Corporate Tax Notices under Corporate Tax.

46. I have e-Filed successfully and will like to correct an error in the submission. How do I correct the
error?

You may inform us of the revision via myTax Portal by selecting Corporate Tax, followed by
Revise/ Object to Assessment or by writing to us. When submitting your revision(s) to Form C,
please attach the revised tax computation and supporting schedules.

E. PC Requirements and Technical Help

47. What are the minimum hardware requirements for accessing myTax Portal?

The minimum hardware requirements are:

1) Pentium 4 PC and above with 1 GB RAM and
2) 512 kbps modem with connection to a local Internet Service Provider.

48. What are the minimum software requirements for accessing myTax Portal?

The minimum software requirements are:

For PC running Windows operating system:

a) Operating System: Windows Vista, Windows 7, Windows 8 or 8.1.
b) Browser: Internet Explorer 7.0 to 11.0, Mozilla Firefox 31.0 to 35.0 or Google
Chrome 39.0.

For Apple computer running Macintosh operating system:

a) Mac OS X 10.7 with Safari Browser 6.0 and above

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b) Mac OS X 10.7 with Mozilla Firefox 31.0 to 35.0.
c) Mac OS X 10.7 with Google Chrome 39.0.

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