User Guide (Company): e-filing of Form C-S

Transcription

1 Logging in to mytax Portal Go to 1 Select My Organisation s/business Tax Matters. 2 Click on SingPass or IRAS PIN. 1

2 SingPass users 1 Enter SingPass ID and SingPass. 2 Click on Submit. 2

3 SingPass users 1 Enter My Organisation Tax Reference Number. 2 Click on Login. 3

4 IRAS PIN users 1 Enter My Tax Reference Number and My IRAS PIN. 2 Enter My Organisation Tax Reference Number. 3 Click on Login. 4

5 Retrieving the Form C-S 1 Select What I Need To Do. 5

6 Retrieving the Form C-S 1 Select File Form C-S. Note: Refer to page 7 for an alternative way to retrieve Form C-S. 6

7 Retrieving the Form C-S (Alternative Way) 1 Place cursor over e-services For Corporate Tax, to display a list of e- Services. 2 Place cursor over File Income Tax Return to display the Form C-S. 3 Click on Form C-S. 7

8 Form C-S Filing Summary (continue from page 6) 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. 8

9 Form C-S Part A - Qualifying Conditions for filing Form C-S 1 Complete Part A of the Form C-S. Note: All 3 conditions must be completed. 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 the e-filing anytime before the filing due date. 2. You can mouse over the i help icon to display the explanatory notes. 3. Please file Form C, if your company does not satisfy the conditions to file Form C-S. You can download a softcopy of the Form C from our website ( under Quick Links > Forms > Business & Employers > Corporate Tax Forms > Form C. 9

10 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. 2 Click on Next Page. 10

11 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 company s first set of financial accounts covers a period of more than 12 months. 11

12 Part B Tax Adjustments 1 All amount fields in Part B of the Form C-S are pre-filled with 0. Please delete the 0 before entering correct amount. 2 Click on Next Page. 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 12

13 Part C Information from Financial Statement 1 All amount fields in Part C of the Form C-S are pre-filled with 0. Please delete the 0 before entering correct amount. 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. 13

14 Confirmation Page 1 Verify that the information you have entered is correct. (Continue to Page 15) 14

15 Confirmation Page (Continue from Page 14) 1 Complete the Declaration section. 2 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. 15

16 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. 16