User Guide (Tax Agent): e-Filing of Form C-S...User Guide (Tax Agent): e-Filing of Form C-S Step...

User Guide (Tax Agent): e-Filing of Form C-S

Step Action/ Note

Logging in to myTax Portal – Go to https://mytax.iras.gov.sg

1 Select My Client’s Tax Matters.

2 Click on SingPass or IRAS PIN.


Step Action/ Note

SingPass users

1 Enter SingPass ID and SingPass.

2 Click on Login.


Step Action/ Note

SingPass users

1 Select I am logging in for my client’s tax matters or I am logging in for my client’s tax matters with SID, if you are using SID to login.

2 Enter My Organisation Tax Reference Number.

3 Click on Login.


Step Action/ Note

IRAS PIN users

1 Select I am logging in for my client’s tax matters or I am logging in for my client’s tax matters with SID, if you are using SID to login.

2 Enter My Tax Reference Number and My IRAS PIN.

3 Enter My Organisation Tax Reference Number.

4 Click on Login.


5

Step Action/ Note

Retrieving Form C-S

1 Place cursor over e-Services For Corporate Tax, to display a list of e-Services.

2 Place cursor over File Income Tax Return.

Note: Refer to page 7-8 for an alternative way to retrieve Form C-S.


6

Step Action/ Note

Client Selection

1 Enter the Tax Reference No. of your client.

2 Click on Retrieve to proceed.

Note: Continue to page 9.


7

Step Action/ Note

Retrieving the Form C-S (Alternative way)

1 Select What I Need To Do.

2 Enter the Tax Reference No. of your client.

3 Click on Retrieve to proceed.


8

Step Action/ Note

Retrieving the Form C-S (Alternative way)

1 Click on File Form / Return.

2 Click on File Income Tax Return.


Step Action/ Note

Filing Summary

1 Select the Year of Assessment to begin filing.

2 Click on Proceed.

Legend for ‘Status’: New: Form C-S is not completed yet. Draft: A draft copy of Form C-S is saved on the Portal. Pending Approval: A Form C-S has been submitted to Approver, pending submission to IRAS. Confirmation Page of the Form C-S will be displayed when the Approver selects the Form C-S with ‘Pending Approval’ status.

9


Step Action/ Note

Form Type Selection

1 Select Form C-S.

2 Click on Proceed.

10


Step Action/ Note

Form C-S Part A

1 Qualifying Conditions for filing Form C-S Please complete the declaration of the 3 conditions.

2 Productivity and Innovation Credit + (PIC+) Scheme Please complete this declaration only if you are making a claim and has met the qualifying conditions.

3 Click on Next Page.

Notes: 1. You can click on Save Draft to save a copy of the Form C-S on the Portal and continue e-Filing anytime before the filing due date.

2. You can mouse over the ‘ ’ icon to read the explanatory notes. 3. Please file Form C, if your client does not satisfy the conditions to file Form C-S.

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Step Action/ Note

Form C-S Part A – For Newly Incorporated Companies filing its first Tax Return This section will be displayed if a newly incorporated company has met all the qualifying conditions for filing Form C-S.

1 Select ‘Yes’ or ‘No’, where applicable.


12


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Step Action/ Note

1 Part B – Tax Adjustments A message box will be displayed if the company’s first set of financial accounts covers a period of more than 12 months. Please take note of the message.

2 Click OK to continue.

3 Note: You are required to complete the line items for 2 Years of Assessment if your client‘s first set of financial accounts covers a period of more than 12 months.


14

Step Action/ Note

Part B – Tax Adjustments

1 All amount fields in Part B of Form C-S are pre-filled with “0”. Please enter the correct amount if it is not “0”.


Note: The following line items will be computed automatically: • Adjusted Profit/Loss before Other Deductions (for a period of more than 12 months) • Adjusted Profit/Loss before Capital Allowances • Net Rental Income • Total Income/Losses before Donations • Unutilised Capital Allowances carried forward • Unutilised Losses carried forward


15

Step Action/ Note

Part C – Information from Financial Statement

1 All amount fields in Part B of Form C-S are pre-filled with “0”. Please enter the correct amount if it is not “0”.

2 Click on Go to Confirmation Page. Note: You can click on Previous Page to go back to relevant parts of Form C-S to check or make changes.


16

Step Action/ Note

Confirmation Page

1 Verify that the information you have entered is correct. (Continue to Page 17)


17

Step Action/ Note

Confirmation Page (Continued from Page 16)

1 Complete the Declaration section.

2 Complete the Contact Details.

3 Click on Submit to IRAS if you are authorised as Approver or Click on Submit to Approver if you are authorised as Preparer.

Notes: 1. You can click on Amend Filing to edit any line items entered.

2. You can click on Print to print or save a copy of the Confirmation page.

3. The amount of Tax Payable after Corporate Income Tax Rebate (before Donations) is an estimated amount. Please refer to Notice of Assessment for the actual tax payable.

4. The Form C-S filed by a Preparer will remain on the Portal, pending submission to IRAS by his Approver.


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Step Action/ Note

Acknowledgement Page

1 You will receive an acknowledgement upon successful submission.

Notes: 1. Acknowledgement No. will only be provided for successful submission to IRAS. No Acknowledgement No. will be provided for submission pending Approver’s action. 2. You can click on Print to print or save a copy of the Acknowledgement.


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Step Action/ Note

Acknowledgement Page (continued from page 16)

Notes: 1. You can click on Print to print or

save a copy of the Acknowledgement page.

2. You can click on e-File for Next

Client to continue filing for another client.

3. The acknowledgement page can

also be retrieved from myTax Portal via View Correspondence/ Notices.

User Guide (Tax Agent): e-Filing of Form C-S...User Guide (Tax Agent): e-Filing of Form C-S Step...

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