The Inland Revenue Authority of Singapore (IRAS) has activated its e-filing services for corporate Income Tax Returns for the Year of Assessment (YA) 2025. Taxpayers can now electronically submit Form C, Form C-S, and Form C-S (Lite) for YA 2025 via the myTax Portal.

Key Filing Deadline: The mandatory filing deadline for all applicable corporate tax forms is 30 November 2025.

Enterprise Innovation Scheme (EIS) Cash Payout Applications: Taxpayers seeking to claim the EIS cash payout for YA 2025 must adhere to a specific process:

  1. First, successfully submit their YA 2025 Form C, Form C-S, or Form C-S (Lite).
  2. Then, apply for the EIS cash payout exclusively through the dedicated “Apply for EIS Cash Payout” digital service on the myTax Portal (mytax.iras.gov.sg).
  3. Critical Deadline: The EIS cash payout application must be submitted by the same filing due date: 30 November 2025. Applications cannot be processed without the prior submission of the relevant corporate tax return.

Corporate taxpayers are advised to initiate their YA 2025 filing processes promptly and ensure compliance with the 30 November 2025 deadline for both tax return submission and any associated EIS cash payout claims.

Source: IRAS, 5 May 2025.