Corporate Income Tax

Basics of Corporate Income Tax

• Corporate Income Tax Filing Season 2020
• Basic Guide to Corporate Income Tax
• New Company Start-Up Kit
• Response to New Company Start-Up Kit Email Invite
• Tax Residency of a Company
• Record-Keeping Requirements
• Obtaining a Copy of Documents Issued by IRAS
• Corporate Income Tax Rate, Rebates and Tax Exemption Schemes
• Updating Company Particulars
• e-Learning Videos/Webinars/Seminars on Corporate Income Tax

Estimated Chargeable Income (ECI) Filing

• Estimated Chargeable Income (ECI) Filing

Form C-S/C Filing

• Overview of Form C-S/C [Including Form C-S (Lite)]
• Guidance on Completing Form C-S/C
• Preparing Tax Computation
• Penalties for Errors in Tax Returns
• Late or Non-Filing of Form C-S/C
• Getting the Notice of Assessment after Filing Form C-S/C
• Using Accounting Software to Prepare and File Form C-S Seamlessly
• Connecting Tax Software Providers and Tax Agenets with IRAS' Digital Solutions: API/EVN

Corporate Income Tax Payment

• Paying Corporate Income Taxes
• Experiencing Difficulties in Paying Your Tax?
• Late Payment or Non-Payment of Taxes
• Claiming Tax Refunds

Corporate Income Tax Compliance

• Best Practices when Corresponding with IRAS
• Getting Companies to Comply
• Voluntary Disclosure of Errors for Reduced Penalties
• About the International Compliance Assurance Programme
• About the Enhanced Taxpayer Relationship Programme
• Tax Evasion or Fraud
• IRAS Accounting Software Register (page under CSID)

Income and Deductions for Companies

• Taxable and Non-Taxable Income
• Companies Receiving Foreign Income
• Business Expenses
• Claiming Allowances
• Claiming Reliefs
• Unutilised Items (Losses, Cpaital Allowances and Donations)
• Applying for Tax Incentives

Dormant Companies or Companies Closing Down

• Dormant Companies
• Companies Applying for Strike Off/To Cease Registration
• Companies under Liquidation/Judicial Management/Receivership

Specific Industries

• Car Rental Companies
• Car Tuition Companies
• Companies Servicing Only Related Companies
• Construction Companies
• Investment Holding Companies
• Property Developers
• Shipping Companies

Specific Topics

• Adopting Financial Reporting Standard (FRS) 39 and 109 and its Tax Implications
• Advance Ruling System for Income Tax
• Tranfer Pricing
• Productivity and Innovation Credit (PIC) Scheme