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:

Get the essentials of corporate income tax filing right. This module takes you through filing obligations, basis of assessment and taxability of income, before highlighting common filing mistakes and the Voluntary Disclosure Programme. You'll also learn how to file Form C-S on myTax Portal through a step-by-step guide.

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

Corporate Income Tax Filing Obligations & Basis of Assessment
Taxability of Income
Common Tax Filing Mistakes & Voluntary Disclosure Programme
Filing your Form C-S on myTax Portal

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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