The Inland Revenue Authority of Singapore (IRAS) has issued new guidance to assist companies with their obligations for the Corporate Income Tax Filing Season 2025 on 8 May 2025.
Companies are required to file their Corporate Income Tax Return using Form C-S, Form C-S (Lite), or Form C for the Year of Assessment (YA) 2024 by 30 November 2025. The e-Filing system for these returns has been available since 5 May 2025.
A corporation is typically required to file tax returns and pay taxes to the federal government, its state of incorporation, and any other states or localities where it conducts business. Additionally, corporations may be obligated to collect certain taxes on behalf of others and remit those amounts to the relevant government authorities.
The guidance outlines key steps in the filing process. It explains how companies should complete and submit the Corporate Income Tax Return, and provides direction on preparing a Tax Computation. It also includes information on checking and updating the company’s filing status, understanding the Tax Bill that will be issued, and accessing available tax support resources.
IRAS has also updated its guidance specifically for Companies–Tax Agents to reflect the latest filing procedures for the 2025 season. To support accurate tax calculations, newly developed Calculators for YA 2025 have also been made available on the IRAS platform.
