Corporate Tax Filing Deadline 30 November 2025: A Complete Guide to Filing Form C-S, C-S (Lite), and Form C
- Sep 13
- 4 min read
13 September 2025
Editor: ET
The corporate income tax filing deadline of 30 November 2025 is approaching, and all Singapore companies must ensure that their tax obligations are met on time. Whether your business is filing Form C-S, Form C-S (Lite), or Form C, preparation and accuracy are critical to staying compliant with the Inland Revenue Authority of Singapore (IRAS).
At Expede Tech Pte Ltd, we know how important deadlines are for entrepreneurs and corporations alike. With the Year of Assessment (YA) 2025 already underway, this is the time for businesses to plan, prepare, and complete their filings before the due date to avoid penalties and maintain a good compliance record.
Why the 30 November Deadline Matters
Every Singapore-incorporated company is required to file its Corporate Income Tax Return with IRAS by 30 November each year. For YA 2025, this means reporting income earned in the financial year ending in 2024.
Meeting this deadline is not just about compliance—it also demonstrates good governance, financial discipline, and transparency. Late filing can result in penalties, but timely submission positions your business as reliable and well-managed.
Choosing the Right Form: C-S, C-S (Lite), or C
One of the most important steps before filing is determining which form your company qualifies to use.
Form C-S (Lite) Designed for small companies with an annual revenue of $200,000 or below. It’s a simplified return that requires fewer details and can be completed in minutes.
Form C-S For local companies with straightforward tax matters, but without the revenue restriction. It is shorter and easier to file than the full Form C.
Form C Required for companies with more complex tax matters, including detailed financial statements and supporting schedules.
Choosing the correct form ensures compliance and saves unnecessary effort during filing.
Preparing for Filing: What to Do Before Submission
Before logging in to file your company’s corporate tax return, there are several important steps:
Confirm that your company qualifies for Form C-S or C-S (Lite), if applicable.
Ensure that you are authorised as an ‘Approver’ in Corppass for ‘Corporate Tax (Filing and Applications)’.
Have your Singpass and company’s Unique Entity Number (UEN) ready.
Prepare all necessary documents, including financial statements, tax computations, and supporting evidence.
Expede Tech recommends businesses start preparations well in advance of the 30 November deadline. This allows time for checks, revisions, or professional assistance if needed.
Filing via myTax Portal
Filing is done digitally via the myTax Portal. The process is designed to be simple, but accuracy is key.
Here’s how the process works:
Log in using your Singpass under “Business Tax Matters.”
Select the form you are eligible to file: Form C-S (Lite), Form C-S, or Form C.
Complete the form, which should take around 10 minutes for Form C-S or C-S (Lite).
Save and review your draft before final submission.
Submit to IRAS and retain the acknowledgement receipt for your records.
For businesses filing for the first time or those with long financial periods (more than 12 months), special considerations such as attributing adjusted profits/losses across two Years of Assessment may apply. IRAS allows the use of time apportionment if figures cannot be directly identified.
Special Guidance for New Companies
If your company is newly incorporated, here are two key points to note:
If your first set of financial statements extends beyond 12 months, you’ll need to apportion profits and file across two YAs.
If you close your first set of accounts within the year of incorporation, filing may be required for the immediate following YA, even if you did not receive a notification from IRAS.
This ensures that your corporate income is correctly assessed and reported.
Staying Ahead with Expede Tech
At Expede Tech, we believe that early preparation is the best way to avoid last-minute stress. The 30 November 2025 deadline may seem far away today, but tax compliance involves gathering data, ensuring accuracy, and sometimes addressing technical matters that require expert support.
We recommend companies:
Start compiling financial data early in the year.
Assign responsibility to the right authorised users under Corppass.
Consider professional assistance if tax matters are complex.
Expede Tech Pte Ltd provides end-to-end tax compliance solutions, helping Singapore businesses streamline their corporate tax obligations so they can focus on growth and strategy.
The corporate income tax filing deadline of 30 November 2025 is a critical compliance milestone for every Singapore business. Whether you’re filing Form C-S (Lite), Form C-S, or Form C, the process is straightforward when approached with preparation and the right guidance.
By planning ahead, leveraging IRAS’s digital services, and working with experienced partners like Expede Tech Pte Ltd, businesses can meet their obligations smoothly while positioning themselves for long-term growth and success.
Don’t wait until the last minute—get ready now to stay ahead of the 30 November deadline.
