---
title: "What are the requirements for a company to qualify to file for Form C-S?"
description: "Companies qualify to file for Form C-S if all of the following conditions are met: 1. The company must be incorporated in Singapore; 2. The company should have an annual revenue* of S$ 5 million or less; 3. The company…"
url: "https://xerosoftglobal.com/docs/what-are-the-requirements-for-a-company-to-qualify-to-file-for-form-c-s/"
updated: "2024-01-23"
category: Corporate Tax Filing
---

# What are the requirements for a company to qualify to file for Form C-S?

Companies qualify to file for Form C-S if all of the following conditions are met:

1. The company must be incorporated in Singapore;
2. The company should have an annual revenue* of S$ 5 million or less;
3. The company only generates income taxable at the current corporate tax rate of 17% %**;
4. The company is not claiming any of the following in the Year of Assessment:

- Carry-back of current year capital allowances / losses;
- Group relief;
- Investment allowance;
- Foreign tax credit and tax deducted at source