The Inland Revenue Authority of Singapore has published new guidance on the Corporate Income Tax Filing Season 2021, which includes sections on:
- Filing of the Corporate Income Tax Return;
- Preparing a Tax Computation;
- Filing Status;
- Tax Bill; and
- Tax Assistance.
The guidance also notes key changes for 2021, including that to continue providing support:
- Companies are given the option to claim the Renovation & Refurbishment (R&R) deduction in one Year of Assessment (YA) (i.e., acce…