Corporate Tax Compliance
BTA supports Singapore corporate income tax compliance, including tax computations, ECI and the applicable annual return. We review your records and assess exemptions, deductions and reliefs against the rules for the relevant Year of Assessment.
Tax outcomes depend on your company’s circumstances and IRAS requirements. Timely records, authorisation and client approvals help us meet agreed filing deadlines.
What BTA does
- Review corporate tax matters and eligibility for applicable reliefs.
- Prepare tax computations and supporting schedules.
- Support ECI and Form C-S, Form C-S (Lite) or Form C filing, as appropriate.
- Review assessments and help respond to IRAS queries within the agreed scope.
Other taxation services we offer
- Withholding tax
- Foreign tax credit
- Group relief
- Carry Back Relief
- Auto Inclusion Scheme (AIS)
- Application of waiver for dormant companies
Frequently Asked Questions
What corporate income tax filings are normally required?
Companies generally file Estimated Chargeable Income (ECI) within three months after financial year-end, unless a waiver or specific exemption applies. The annual Form C-S, Form C-S (Lite) or Form C is generally due by 30 November. The appropriate form depends on eligibility and circumstances. IRAS basic guide
When does the ECI filing waiver apply?
Both conditions must be met: annual revenue is S$5 million or less, and ECI is nil for the Year of Assessment. Assess ECI before deducting the partial or start-up tax exemption. A nil estimate alone does not satisfy the waiver. IRAS also identifies certain entities specifically not required to file ECI. IRAS ECI guidance
What is Singapore's corporate income tax rate?
The headline rate is 17% of chargeable income. Exemptions, rebates and other reliefs may affect the amount payable, subject to the relevant conditions and Year of Assessment. IRAS tax rates
What if a company misses its filing deadline?
IRAS may issue an estimated assessment when required filings are missing. Check the notice and respond within the stated deadlines; penalties and further enforcement may apply. IRAS assessment guidance
How can BTA help with corporate tax?
BTA prepares tax computations and supports ECI and corporate income tax return filing, based on your records and the reliefs for which your company qualifies. Call +65 6539 9248 to discuss scope and deadlines.
