What is Form C-S (lite)?

Form C-S (Lite) is a simplified Company (Pte Ltd) income tax return requiring only 6 information to be completed for submission to IRAS.

Who can file Form C-S (Lite) ?

The Company can file Form C-S (lite) if it meets the following criteria:

  1. The Company is incorporated in Singapore;

  2. The Company has an annual revenue of S$200,000 or less;

  3. The Company only derives income taxable at prevailing corporate tax rate of 17%; and 

  4. The Company is not claiming any of the following in the YA (current year tax submission):

    1. Carry-back of current year capital allowances/ losses​

    2. Group relief

    3. Investment allowance

    4. Foreign tax credit and tax deducted at source

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IRAS Tax Filing Info


Companies are required to file their corporate income tax return by 15 December each year


From YA 2020, all companies are required to E-File their corporate tax returns via myTax Portal.


Companies filing Form C-S or Form C-S (lite) are not required to submit their financial statements and tax computations. However, companies are required to prepare these documents as IRAS may request for them.


You may download the step-by-step guide for further guidance on how to E-File your Company's Form C-S or Form C-S (lite)

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