Late Filing or Non-Filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)

Key Requirements

IRAS may issue an estimated assessment, request information from a director or issue a court summons when a return is overdue. An estimated assessment is payable within one month even if the company disagrees. An objection to that estimate must generally be made within two months of the notice, with the outstanding return, accounts and tax computation supplied for review. Paying an offered composition amount alone does not resolve the filing default: the overdue documents must also be submitted by the stipulated date. Dormancy is not a blanket exemption; a dormant return remains due unless a filing waiver was granted. Read each notice and complete both payment and filing requirements.

Handle Filing, Payment and Notices Separately

Identify the Year of Assessment and the document received before choosing a response. The annual Corporate Income Tax Return filing deadline is 30 November, but an estimated assessment, composition offer, director’s information notice and court summons each trigger different actions. Keep their stated dates visible rather than treating every IRAS letter as the same reminder.

To clear an outstanding filing, arrange Corppass authorisation and submit the relevant Corporate Income Tax Return through myTax Portal. Where an estimated assessment is disputed, include the return, financial statements and tax computation with the objection. Paying tax is not a replacement for filing those documents, and an objection does not suspend the payment obligation.

A composition offer is an opportunity to resolve the filing offence on the notice’s terms, not automatic approval to remain unfiled. Quote its payment slip number when paying; IRAS does not allow GIRO for composition payments. Check View Account Summary after processing, while separately confirming that the outstanding return and documents have been submitted.

If a summons has already been issued, the ordinary online filing-extension route is unavailable. The authorised representative or director must attend the stated court date to request more time. IRAS also says that previous years’ overdue returns receive no filing extensions. Read the late-filing procedures ↗ before relying on an extension request.