FORM C-S
Income Tax Return For Year of Assessment 2018

Clear Form

Please read the following notes before you begin filling in this form:

1

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2

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3

The contents and requirements of Form C-S may change from year to year. Therefore, please ensure that you are using the correct
version of Form C-S to report your company's income.

4

It is important that you quote the correct Tax Reference No. and Document Identification Number (DIN). The DIN is unique for each document andis different for each Year of Assessment.

5

You may check the DIN of the Form C-S on IRAS' website: www.iras.gov.sg > e-Services > Businesses > Companies > View DIN.
https://mytax.iras.gov.sg/ESVWeb/default.aspx?target=PORDINSearch

6

Please enter any negative figure with a minus ('-') sign.

7

The Form C-S must be printed in black ink on white paper, taking up full page of the A4 or letter-sized paper. Use 80 grams paper to print the Form C-S.

8If any of the above requirement is not adhered to, the submitted Form C-S will be rejected. In such an instance, the company will be requested to resubmit the Form C-S with the correct format/ layout.

Key features
9Please refer to the explanatory notes for guidance to complete Form C-S. The explanatory notes can be found on IRAS' website: www.iras.gov.sg> Businesses > Companies > Filing Taxes (Form C-S/ C) > Guidance on Completing Form C-S/ C > Explanatory Notes to Form C-S.
https://www.iras.gov.sg/irashome/Businesses/Companies/Filing-Taxes--Form-C-S-Form-C-/Guidance-on-Completing-Form-C-S/-C/

10 Negative figures will be denoted with 'X' on the printed copy.
When you are ready for submission
11 Print and sign on the Form C-S.
12 Do not print this page for submission.

Please enter Company's Particulars*Tax Reference Number
Required Field*Company Name
Required Field

Address

Place of Control &Management*DIN
E.g SC

Required Field16264567890 023
206

30001
Tax Reference Number:

2018
Form C-S

YEAR OF ASSESSMENT 2018

INCOME TAX RETURN(The Income Tax Act Cap. 134)

It may take you 10 minutes to complete this Form. Please have your financial statements for the year
ending in 2017 and tax computation on hand to fill in the Form. Please complete clearly in black ink.

Please use this Form to declare thecompany's income for the financial year
ending in 2017

Date of Issue:

30/04/2018
Place where control andmanagement is exercised

0Please submit by 30 November 2018.

Qualifying Conditions for submitting Form C-S

Before you complete this Form, please indicate whether the company meets the qualifying conditions for submitting Form C-S:
(Enter 'X' below if condition is met)a.

Singapore-incorporated companyb.

Revenue is S$5,000,000 or belowc.

Derives only income taxable at 17%d.

NOT claiming/ utilising any of the following items:i. Carry-back of Current Year Capital Allowances/ Losses
ii. Group Relief
iii. Investment Allowance
iv. Foreign Tax Credit and Tax Deducted at Source

You are eligible to submit Form C-S only if all the above 4 qualifying conditions are met. You do not need to submit your financial statements, tax
computation, supporting schedules or original receipts with this Form. Please retain them and submit to IRAS only upon request. However, if you
are claiming the writing-down allowances for Intellectual Property Rights acquired during the financial year ending in 2017 under Section 19B of theIncome Tax Act, please submit the Declaration Form to IRAS. If you are not eligible to submit Form C-S, please submit Form C, financialstatements, tax computation and supporting schedules instead.
NG WAI CHOONG
Comptroller of Income Tax
55 Newton Road Revenue House Singapore 307987 1800-356 8622 www.iras.gov.sg
Declaration by person filling the Return
The company has met all the qualifying conditions to submit Form C-S and this Return gives a full and true account of the whole ofthe company's income for the financial year ending in 2017.

Name:

Contact number:

Signatureand date:

Designation:

There are penalties for failing to furnish a tax return or furnishing an incorrect tax return.

Dormant Company OnlyIf the company was dormant in the financial year ending in 2017, please enter 'X' in Box A below.
A.

The company had no income and did not carry on any business in the financial year ending in 2017.

Please enter 'X' in Box B below, if applicable.
B.

The company did not own any investment (e.g. real properties, fixed deposit and foreign shares) in the financial year ending in 2017.

If the company has Unutilised Losses brought forward, please also complete Boxes 14 and 20 on Page 2 of this Form. Otherwise, you only
need to complete up to this section on Page 1 of this Form.

Productivity and Innovation Credit + (PIC+) Scheme
Please enter 'X' in Box C below, if applicable.
C.

For Office Use

The company is claiming benefits under the PIC+ Scheme and has met all the qualifying conditions under the Scheme.

1

IRIN 300/ZZ/C-S (1/2018)

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3TC

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Section 1: Tax Adjustments(All fields are compulsory)
10

Separate Source Income

20

Non-Taxable Income

30

40

50

60

70

80

90

100

Unutilised Capital Allowances brought forward

110Current Year Capital Allowances

120

130140Net Rental Income(Box 15a - 15b. If the amount is negative, '0' will appear)

15c0Interest Income

160

Other Taxable Income

170

180

Unutilised Capital Allowances carried forward

190

Unutilised Losses carried forward

200

Net Profit/ Loss before Tax as per Financial Statements
Less:

Add:

Non-Tax Deductible Expenses
Adjusted Profit/ Loss before Other Deductions(Box 1 - Box 2 - Box 3 + Box 4)Less:

Deduction for Renovation or Refurbishment Works under Section 14Q
Enhanced Deductions under Productivity and Innovation Credit (PIC)/ PIC+ Schemefor training; leasing of PIC IT and automation equipment; in-licensing/ registration of intellectual propertyrights; R&D; approved design projects

Further Deductions/ Other deductions
Adjusted Profit/ Loss before Capital Allowances(Box 5 - Box 6 - Box 7 - Box 8)
Add:Balancing ChargeLess:excluding Enhanced Allowances under Productivity and Innovation Credit (PIC)/ PIC+ Scheme

Enhanced Allowances under Productivity and Innovation Credit (PIC)/ PIC+ Scheme
for acquisition of PIC IT and automation equipment/ intellectual property rights

Unutilised Losses brought forwardAdd: Separate Source Income (Boxes 15c, 16 and 17)
S$ (exclude cents)

Gross Rental Income

15a0

Less: Deductible Expenses

15b0Total Income/ Losses before Donations(Total of Boxes 9 and 10 - Total of Boxes 11 to 14 + Total of Boxes 15c to 17)

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Section 2: Information from Financial Statements(All fields are compulsory)

Revenue

210

Gross Profit/ Loss

220

Directors' Fees and Remuneration

230Total Remuneration excluding Directors' Fees and Remuneration

240250Transport/ Travelling Expenses

260Entertainment Expenses

270

Inventories

280

Trade Receivables

290

Medical Expenses(Enter the deductible amount)

Section 3: Deduction of Unutilised Capital Allowances/ Losses/ Donations Brought Forward(To be completed if Unutilised Capital Allowances/ Losses/ Donations brought forward are claimed against income of the current Year of Assessment)

Is there a substantial change in the company's ultimate shareholders and theirshareholdings as at the relevant dates?

30(Yes = 1 No = 2)

Is there a change in the principal activities of the company during the basis period?

31(Yes = 1 No = 2)

Has the company satisfied all conditions to qualify for the tax exemption scheme for newstart-up companies?

32a(Yes = 1 No = 2)

The company's first Year of Assessment after incorporation

32b

Section 4: Tax Exemption Scheme for New Start-up Companies(To be completed if the company is claiming tax exemption for new start-up companies)

Section 5: Productivity and Innovation Credit (PIC)/ PIC+ Scheme (Total Cost Incurred)(To be completed if the company has incurred PIC qualifying expenditure. Enter the total cost incurred for each of the following activities. Total cost is derived
after excluding grant/ subsidy from the Government/ Statutory Board and amount converted to Cash Payout)

PIC IT and Automation
Equipment Acquistionand Leasing
In-house Training not
Certified by SkillsFuture
Singapore Agency or
ITE (capped at $10,000)
External and Certified
In-house Training

S$ (exclude cents)

S$ (exclude cents)

0Intellectual Property Rights
Acquisition and In-Licensing

360340Patents, Trademarks, Designs
and Plant Varieties Registration

370350Research andDevelopment Activities

380

Approved Design Projects

39033

END OF FORM

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