Course Description

This module is part of the Corporate Income Tax series, featuring IRAS educational content available as of September 2026. Content is based on prevailing laws and practices and maybe subject to changes.

Synopsis:

This module provides an overview of the corporate income tax filing process and general corporate tax treatments, covering key tax obligations, filing requirements and tax treatment concepts.

While the content was recorded for YA 2025, the general tax principles remain relevant for YA 2026. As requirements may change, refer to Corporate Income Tax Filing Season 2026 for the latest updates.

Corporate Tax Series:

Intended For:

Audit Professionals / PAIP
Finance Professionals / PAIB
Business Owners

Company representatives who are responsible for the preparation and filing of the Corporate Income Tax Return and other Corporate Income Tax matters are encouraged to watch the module.

Competency Mapping:

CPE Category "Others" = 0.5 CPE Hour

Essential Information before Filing
Taxability of Income
Deductibility of Expenses
Capital Allowances, Utilisation of Unabsorbed Items and Corporate Income Tax (CIT) Rebate
Filing of Corporate Tax Return
Next Steps After Submission

IRAS (Inland Revenue Authority of Singapore)

The Inland Revenue Authority of Singapore (IRAS) is the largest revenue agency in Singapore responsible for the administration of taxes. We are a partner of the community in nation-building and inclusive growth. We support Singapore’s sustainable economic growth by fostering a competitive tax environment and administering Government schemes.

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