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Singapore Guidance on Corporate Income Tax Filing Season 2023

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore (IRAS) has published guidance on the Corporate Income Tax Filing Season 2023. The guidance covers:

  • Filing of the Corporate Income Tax Return, including:
    • how to file via mytax.iras.gov.sg;
    • what corporate income tax return should be filed (Form C-S, Form C-S (Lite), or Form C); and
    • whether a corporate income tax return needs to be filed for the year of assessment 2023 (financial year 2022);
  • Preparing a Tax Computation, including:
    • what income is tax…

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