FREQUENTLY ASKED QUESTIONS (FAQs) ON FILING OF FORM C AND SUBMISSION OF DOCUMENTS - Updated on 15 May 2026

Sep 19, 2026

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A comprehensive FAQ guide explains requirements and step-by-step actions for filing Form C and submitting related documents, including eligibility, prior preparations, authorization needs, and key timing such as the filing due date. It covers how to complete Form C, navigate sections, interpret icons, handle disabled fields, and manage pre-filled information from YA 2018 onward. It also addresses SCTP reviewer-related questions, responsibilities when review is or isn’t done, draft and submission workflows in myTax Portal, and guidance for saving, approvals, corrections, errors, and document submission.

LanguageEnglish

CategoryForms

FormatPDF

Pages14

Reading Time5 min

AccessFree to download

A. Before Filing Form C

1. Who needs to file Form C?

2. What documents do I need to prepare before I start filing Form C?

3. Do I need to be authorised before I can file Form C?

4. How long will I take to complete filing Form C?

5. When is the filing due date?

B. When Filing Form C

6. What is the icon beside each line item?

7. How do I navigate between different sections of the Form C?

8. Do I need to complete all fields of the Form C?

9. Why are some fields not editable (or disabled)? Is there an error?

10. How will IRAS use the reviewer particulars for YA 2021?

11. Why is the SCTP Membership Number and SCTP Member Name compulsory?

12. Who should I indicate as the “Reviewer” in the field in Form C?

13. How do I know if the Reviewer is a SCTP Accredited Tax Advisor or Accredited Tax Practitioner for Income Tax?

14. Does having an SCTP member review the tax return affect responsibility for submission?

15. What if my tax return was not reviewed by a SCTP member?

16. What are the fields pre-filled with effect from YA 2018?

17. How does IRAS derive its pre-filled data?

18. If pre-filled unutilised amounts differ, can I make changes?

19. Which figure should be updated under “Company’s Declaration” during an objection?

20. Why can’t I input a higher Approved Donations value?

21. Can I use the browser back button in myTax Portal?

22. How long is the time-out period before logout?

23. Can I file Form C if financial statements cover more than 12 months?

24. Do I need to file Form GR-A or GR-B for the Group Relief Scheme?

25. Can I file Form C without attaching financial statements and schedules?

Saving Form C as a draft or Submitting Form C

26. Can I save a draft copy during filing?

27. What happens to Draft or Pending Approval not submitted to IRAS?

28. Will the Approver be alerted after submission for approval?

29. What should I do to amend Form C after submission to the Approver?

30. What should I do if I encounter an error when submitting Form C?

31. What is the difference between the confirmation and acknowledgement page?

FREQUENTLY ASKED QUESTIONS (FAQs) ON FILING OF FORM C AND SUBMISSION OF DOCUMENTS (Updated on 15 May 2026) Contents A. Before Filing Form C.........................................................................................................4 1. Who needs to file Form C? .......................................................................................4 2. What documents do I need to prepare before I start filing Form C?........................4 3. Do I need to be authorised before I can file Form C? ...............................................4 4. How long will I take to complete filing Form C? .......................................................4 5. When is the filing due date? .....................................................................................4 B. When Filing Form C ..........................................................................................................5 Completing Form C........................................................................................................................5 6. What is the icon beside each line item? .............................................................5 7. How do I navigate between different sections of the Form C? ................................5 8. Do I need to complete all fields of the Form C?........................................................5 9. Why are some fields not editable (or disabled)? Is there an error? .........................5 10. Why is IRAS asking if the company’s Corporate Income Tax Return (Form C) is reviewed by a Singapore Chartered Tax Professionals Limited (SCTP) Accredited Tax Advisor or Accredited Tax Practitioner for Income Tax and the relevant reviewer’s particulars from YA 2021? How will such information be used by IRAS?........................5 11. Why is the SCTP Membership Number and SCTP Member Name compulsory?...5 12. Who should I indicate as the “Reviewer” in the “Particulars of Person who Reviewed the Return” field in Form C if the return is reviewed by a SCTP Accredited Tax Advisor or Accredited Tax Practitioner for Income Tax? ..........................................5 13. How do I know if the Reviewer of the Return is a SCTP Accredited Tax Advisor or Accredited Tax Practitioner for Income Tax? ..................................................................7 14. Does having an SCTP member review the tax return affect the company's responsibility for the submission?...................................................................................7 15. What if my tax return was not reviewed by an SCTP member? ............................7 16. What are the fields that will be pre-filled with effect from YA 2018? ....................7 17. How does IRAS derive its pre-filled data? ...............................................................7 18. If the company’s unutilised amounts brought forward are different from the pre-filled amounts, can I make changes? .................................................................8 19. If the company’s assessment for the immediate preceding YA is under objection and its unutilised amounts brought forward are different from IRAS’ record, which figure should I update under “Company’s Declaration” field?........................................8 20. The company’s current year Approved Donations figure is more than IRAS’ figure. Why am I not able to input a higher value under the “Company’s Declaration”field? ................................................................................................................................8 21. Can I click the browser's back button to go back to the previous page when accessing myTax Portal? ..................................................................................................8 22. How long is the time-out period before I get logged out due to inactivity?...........8 23. Can I file Form C if my company is newly incorporated and i

FAQs

Who needs to file Form C and what should be prepared before starting?

The FAQ explains who needs to file Form C and lists what documents to prepare before filing. It also covers whether the filer must be authorised and how long completion typically takes.

Why are some fields in Form C disabled, and how are pre-filled fields from YA 2018 handled?

The guide explains that disabled fields may be due to system rules or specific data issues. It also describes which fields are pre-filled from YA 2018 and how IRAS derives the pre-filled data, including how to make changes when values differ.

How do draft saving, approvals, and submission flow work in myTax Portal?

The FAQ covers saving Form C as Draft, what happens when Draft/Pending Approval is not submitted, and whether the Approver is alerted after submission for approval. It also addresses making amendments after submission to the Approver, handling submission errors, and the difference between confirmation and acknowledgement pages.

Sep 19, 2026

Upload by Rizky