Form C and Form C-S are both annual corporate tax returns that must be e-filed with IRAS.

The Form C-S, which is a simplified version of the Form C, has fewer fields to fill out. The Form C-S consists primarily of the following:

• A statement of the company’s eligibility to file the Form C-S
• Information on tax adjustments (i.e. adjustments for non-taxable income and non-deductible expenses);
• Information from the financial accounts.