24/7/365
In:
| FORM C-S | * Incorporated in Singapore * Annual Revenue of S$5 million or below * Only derives income taxable of the prevailing corporate tax rate of 17% * Not claiming any of the following in the YA: Carry back of Current Year Capital Allowances / Losses, Group Relief, Investment Allowance, Foreign Tax Credit and Tax Deducted at Source |
| FORM C-S (LITE) | * Annual Revenue of S$200,000 or below * Meets criteria to file using Form C-S * Simplified version of Form C-S * For small companies with straightforward tax matters |
| FORM C | * Annual Revenue of more than S$5 million * Does not meet criteria to file using Form C-S or Form C-S (Lite) |
