Overview of Form C-S/ Form C-S (Lite)/ Form C

Key Requirements

Form C-S generally requires Singapore incorporation, annual revenue no more than S$5 million and income taxed at the prevailing 17% rate, subject to the stated exceptions. It cannot be used when claiming carry-back, group relief, investment allowance, foreign tax credit or tax deducted at source. A C-S-eligible company with revenue no more than S$200,000 may elect C-S (Lite), with six essential fields. Simplified filing removes routine attachment requirements, not the duty to prepare financial statements and a tax computation and retain them for IRAS. A company that does not qualify uses Form C with supporting documents. Dormant company filing has a separate route. Review the full criteria for the specific YA rather than selecting a form solely on company size.