FORM C

Income Tax Return for Year of Assessment 2018
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Tax Ref No.
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Company's Name
Required Field

Company's Address

Place of Control andManagement
Name of Filer
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Contact Number
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Clear Form

30001

Tax Reference No.:

FORM C2018
Comptroller of Income Tax
55 Newton Road Revenue House Singapore 307987
Tel 1800-3568622
www.iras.gov.sg

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

YEAR OF ASSESSMENT 2018
for the financial year ending in 2017

Date of Issue 30/04/2018
Place where control and management
is exercised

COMPANY'S PARTICULARSThis Form may take you 20 minutes to complete.
Please have the following documents to complete the Form: (i) Financial Statements (ii) Tax Computation(iii) Detailed Profit and Loss Statement

Please use this Form C to declare the company's income for the financial year ending in 2017.
The completed Form C and other relevant Forms must be submitted by 30 November 2018 together with
Audited Financial Statements or Unaudited Financial Statements (for companies qualifying for an audit exemption under the Companies Act);
Detailed Profit and Loss Statement; andTax Computation and Supporting Schedules showing how the tax payable is arrived at.
NG WAI CHOONG
Comptroller of Income Tax

Important : Please read the Explanatory Notes before completing the FormI

Please click where applicable1

The auditors of the company have made a qualification in the audited financial statements of the company for the financial year.

2

The company is claiming enhanced deductions/ allowances and/ or cash payout under the Productivity and Innovation
Credit (PIC) Scheme.

3

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

Dormant Company onlyII

If the company was dormant in the financial year ending in 2017, please click on the Box 1 below.
The company had no income and did not carry on any business in the financial year ending in 2017.

1

Please click on Box 2, where applicable

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

2

III

Audit Exemption - Please complete the following
Does the company meet the criteria in Section 205C of the Companies Act which exempts its financial

1
2

IV

V

(Yes = 1 No = 2)statements from being audited?

Please click on the type of financial statements the company is submitting

AuditedUnauditedTax Exemption Scheme For New Start-Up Companies - The following must be completed to claim for the exemption for new start-ups
1

The company satisfies all conditions to qualify for the tax exemption scheme for new start-up companies.

2

The company's first Year of Assessment (YA) after incorporation(Yes = 1 No = 2)

Declaration by person filing the ReturnI declare that this Return gives a full and true account of the whole of the company's income for the financial year ending in 2017.

Name

Designation

Contact number

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

For Office Use

1

IRIN 300

301

2

AC

3

TC

4

RR

5

NS

Page 1

30002
VI

Assessment Information
1 Income Accruing in/ Derived from Singapore (before Exempt Amount)

Amount (S$)

1a

Trade/ Business Income - Adjusted Profit/ Loss after Unutilised Capital
Allowances b/f, current year Capital Allowances and Unutilised Losses
b/f - Section 10(1)(a)

1a

0

1b

Interest/ Discounts - Section 10(1)(d)

1b

0

1c

Trust Distribution (Including REIT Distribution) - Section 10(1)(e)

1c

0

1d

Rent, Premiums and any other Profits arising from Property- Section 10(1)(f)

1d

0

1e

Royalties - Section 10(1)(f)

1e

0

1f

Other Income not falling under Boxes 1a to 1e - Section 10(1)(g)1f

0(Attach a list showing details of distributions received)

2 Foreign Income Received in Singapore (before Exempt Amount)(Excluding income exempted under the Foreign-Sourced Income Exemption Scheme)

Nature of Income

Country

Amount (S$)

2a

2a

0

2b

2b

0

2c

2c

0

2d

2d

0

2e

2e

0

2f

2f

0

3 Total of Boxes 1a to 2f

3

0

4 Loss Transferred to Claimant Company

40

5 Carry-Back of Current Year Capital Allowances/ Losses(To complete only if the company has claimed current year Capital Allowances/ Losses against assessable income of the immediate preceding YA.
Election for Carry-Back is irrevocable. Please submit a revised tax computation for the immediate preceding YA.)

Amount (S$)
5aCarry-Back of current year Capital Allowances/ Losses

5a

0

5b

Has the claim been made previously via the Election Form for Carry-Back of Capital
Allowances and Trade Losses?

5b(Yes = 1 No = 2)5c

Is there a change in the principal activities of the company during the basis periods relating
to the current and immediate preceding YAs?

5c

(Yes = 1 No = 2)5d

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

5d(Yes = 1 No = 2)

IRIN 300

Page 2

30003
6 Investment Allowances

Amount (S$)

aAmount unutilised b/f

6a

0

b

Amount for current YA

6b

0

c

Amount utilised

6c

0

d

Amount unutilised c/f

6d0

7 Chargeable Income (before Exempt Amount)7(See Annex on page 9 of explanatory notes)

0(If negative, enter "0" )8 Loss Claimed from Transferor Company

89 Chargeable Income after Group Relief (before Exempt Amount) (Box 7 - Box 8)9(See Annex on page 9 of explanatory notes)

00(If negative, enter "0" )10 Chargeable Income in Box 9 above to be taxed at rates other than 17%
Typeof Tax
Incentive
Type
Code

Amount (S$)

Tax Rate (%)

10a

0

10a

0

10b

0

10b

0

10c

0

10c

0

10d

0

10d

0

10e

0

10e

0

11 Tax Set-Offs

S$ & ctsaDouble Taxation Relief - Normal Rate

11a

0.00

b

Double Taxation Relief - Concessionary Rate

11b

0.00

c

Unilateral Tax Credit

11c

0.00

d

Foreign Tax Credit Pooling

11d

0.00

e

Malaysian Pioneer Relief

11e

0.00

12 Tax Deducted at Source

S$ & ctsa

Tax Deducted from Interest/ Distribution from REIT

12a

0.00

b

Tax Deducted from Income other than Interest/ Distribution from REIT

12b

0.00

13 Tax Payable/ Repayable

S$ & cts

Tax Payable/ Repayable before Remission/ Rebate

a

13a

0.00
(If repayable, enter negative value)b

Tax to be Remitted under Sections 92(1) and 92(2)

13b

0.00

(Do not include Corporate Income Tax Rebate)c

Taxx Payable/ Repayable after Remission/ Rebate

13c

0.00
(If repayable, enter negative value)

IRIN 300

Page 3

30004
14 Exempt Income/ Loss for Current YA

Current year adjusted exempt income/ loss after current year capital allowances, where applicable.
Unutilised capital allowances/ losses must be excluded

Amount of Exempt
Income/ Loss (S$)

Typeof Tax
Incentive
Type
Code

VII

14a

14a

0

14b

14b

0

14c

14c

0

14d

14d

0

14e

14e

0

14f

14f

0

Unutilised Capital Allowances/ Losses/ Donations
15 Did the company claim Unutilised Capital Allowances/ Losses/ Donations in Current YA
in Part VI? (If yes, please complete Boxes 15a and 15b)15

15a Is there a change in the principal activities of the company during the basis period for the current YA?

15a15b Is there a substantial change in the company's ultimate shareholders and their shareholdings as at
the relevant dates?

15b

16 Unutilised Capital Allowances/ Losses/ Donations claimed under Sections 23(5) and/ or
37(16)(To complete only if answer in Box 15b is "Yes")

16

Concessionary Rate (S$)

0Normal Rate (S$)(Not applicable for Exempt Income/ Loss)

VIII

Required Field

17 Unutilised Capital Allowances b/f

17

0

17

0

18 Current Year Capital Allowances

18

0

18

0

19 Unutilised Capital Allowances c/f

19

0

19

0

20 Unutilised Losses b/f

20

0

20

0

21 Unutilised Losses c/f

21

0

21

0

22 Unutilised Donations b/f

22

0

22

0

23 Unutilised Donations c/f

23

0

23

0

Other Information(Yes = 1 No = 2)

24 Income not previously reported(Please submit the relevant revised tax computation)

25 Receipts claimed as not taxable(including sale of real estate, but excluding PIC Cash
Payout and One-Tier Exempt Dividend)

Required Field

Required Field

26 Expenses claimed on Non-Income Producing assets(Included in Boxes 1a to 2f)

Required Field

27 Deferred Expenditure claimed in Boxes 1a to 2f
Required Field

IRIN 300

Page 4

If yes, give details:

Amount (S$)

30005IX

X

Capital Allowances and Land Intensification Allowances (LIA) on New Assets
Amount (S$)
28 Qualifying cost of new assets acquired during the year for which capital allowances areclaimed/ deferred to be claimed in future YAs

028a Qualifying cost incurred during the year on the construction or renovation/ extensionof approved building(s) or structure(s) for which LIA are claimed

0

Deduction Claimed under Section 14Q for Expenditure on Renovation or Refurbishment Works[To complete if the company has claimed a deduction for expenditure on renovation or refurbishment works (R&R costs)
on business premises under Section 14Q]

Amount (S$)

29 Qualifying R&R costs claimed during the year

0

(not exceeding $300,000 during the relevant 3 consecutive basis periods)

XI

29a Including the current YA, has the total claim on qualifying R&R costs during the relevant 3
consecutive basis periods exceeded $300,000?

(Yes = 1 No = 2)

29b Did the company cease the trade, profession or business for which a deduction of R&R costs wasclaimed during the current year?

(Yes = 1 No = 2)

Withholding Tax for Non-Residents under Section 45/ 45A/ 45B/ 45D/ 45F/ 45GA/ 45H
30 Was there any amount paid or payable to non-residents falling under Section 45/ 45A/ 45B/ 45D/ 45F/ 45GA/ 45H(Yes = 1 Field
No = 2)Required

30a If yes, did the company comply with the requirement to withhold tax on the payments?

(Yes = 1 No = 2)of the Income Tax Act that is not specifically exempt from withholding tax (e.g. under any Avoidance of Double
Taxation Agreement, the Income Tax Act, the Economic Expansion Incentives Act, etc.)?

30b If the company did not comply with the requirement to withhold tax, please state the reason(s):XII

Related Party Transactions
31 Did the value of the company's related party transactions disclosed in the audited financial
statements for the financial year exceed S$15 million?

(Yes = 1 Field
No= 2)
Required(If yes, please submit the Form for Reporting of Related Party Transactions.)

XIII

Data as shown in the Audited/ Unaudited Financial Statements for the financial year. All items must becompleted. If not applicable, enter "0" in the box.
Amount (S$)
32 Revenue

32

0

33 Purchases

33

0

34 Gross Profit/ Loss

34

0

35 Inventories

35

036 Sales, General and Administrative Expenses

36

0

37 Directors' Fees and Remuneration

37

0

38 Head Office Expenses

38

0

39 Other Receivables

390

40 Trade Receivables

400

41 Trade Payables

410

42 Net Profit/ Loss before Tax

420(Excluding amounts in Boxes 37 and 38)

IRIN 300

Page 5

30101
FORM IRIN 301
This Form may take you 10 minutes to complete.
Please have the following documents to complete the Form:(i) Financial Statements (ii) Tax Computation (iii) Detailed Profit and Loss Statement

YEAR OF ASSESSMENT 2018
ADDITIONAL INFORMATION ON INCOME AND DEDUCTIONS IN PART VI TO XIII OF FORM C (FORM IRIN 301)
This Form must be completed and returned with Form C
Important : Please read the Explanatory Notes before completing the Form
Tax Ref No.
Name of Company

A

Deductions Claimed Against Income

Amount (S$)

1

Medical expenses (expenses incurred in or in connection with the provision of medical
treatment) - Section 14(5)

1

0

2

Total remuneration excluding Directors' Fees and Remuneration (i.e. salaries, leave pay,
commissions, bonuses, gratuities, allowances, CPF; excluding benefits-in-kind, medical
expenses and cash allowances in lieu of medical expenses)

2

0

3

Participation in approved local trade fairs - Section 14B

3

0

4

Participation in overseas trade fairs, overseas business development
and investment study trips/ missions - Section 14B/ 14K

4

0

5

Deduction for expenditure on Research and Development - Section 14D

5

0

6

Enhanced deduction for expenditure on Research and Development activities- Section 14DA(1)

6

0

7

Further deduction for expenditure on Research and Development project - Section 14E

7

0

8

General provisions for doubtful debts and diminution in value of investments by banks orqualifying finance companies - Section 14I

8

0

9

Provision for impairment losses claimed by bank

9

0

10

Deduction for special reserve of Approved General Insurance - Section 14O

10

0

11

Deduction for expenditure incurred on Renovation or Refurbishment works - Section 14Q

11

0

12

Mergers and Acquisitions Allowance - Section 37L

12

0

B

Current Year Capital Allowances Claimed as per Tax Computation

Amount (S$)

Industrial Building Allowances
13

Total Industrial Building Allowances (IA + AA + BA - BC)

13

0

Land Intensification Allowances
14

Land Intensification Allowances (IA)

14

0

15

Land Intensification Allowances (AA)150Capital Allowances
SectionTotal Allowances/ Charges (S$)

19 and 19A(2BAA)

16

0

17

19A(1) and 19A(2BAA)

17

0

18

19A(2), 19A(2BAA), 19A(3), 19A(4), 19A(10) and 19A(10A)

18

0

19

19B

19

0

16

IRIN 301

Page 1

30102
FORM IRIN 301
C

Foreign Tax Paid on Foreign Income Received in Singapore
Nature of Income

Amount of Foreign Tax
Paid (S$ & cts)

Country

20a

20a

0.00

20b

20b

0.00

20c

20c

0.00

20d

20d

0.00

20e

20e

0.00

20f

20f

0.00

D

Exemption on Foreign Dividends, Branch Profits and Service Income Received in Singapore

Nature of Income

Headline tax
rate (%)

Country

Amount of income
received
in Singapore(Net of foreign tax
paid/ payable)
S$

21a

0

21b

0

21c

0

21d

0

21e

0

21f

0

Income subject to
tax in the country
from which it wasreceived

Income exempt
from tax as aresult of incentive
granted by foreign
jurisdiction*(Yes = 1 No = 2)

(Yes = 1 No = 2)

*To complete only if "NO" is indicated under the column "Income subject to tax in the country from which it was received"

E

Productivity and Innovation Credit (PIC)/ PIC+ Scheme

22
23a

PIC IT and automation equipment - Sections 14T, 19A(2BAA)

22

In-house training not certified by SkillsFuture Singapore Agency

23aor ITE - Section 14R

Total cost incurred (after netting
off government grants received
and excluding amounts
converted to Cash Payout)
Amount (S$)

Enhanced Deductions/ Allowances
claimed/ to be claimed (300% ofqualifying cost or 250% of qualifying
cost for R&D conducted in
Singapore)
Amount (S$)

0

0

0

0

(capped at $10,000)

23b

External and certified in-house training - Section 14R

23b

0

0

24

Intellectual property rights acquisition and in-licensing Sections 14W, 19B(1BAA)

24

0

0

25

Patents, trademarks, designs and plant varieties registration- Section 14A

25

0

0

26

Research and development activities - Sections 14D, 14DA

26

0

0

27

Approved design projects - Section 14S

27

0

0

F

Exemption of Gains from Disposal of Ordinary shares in Another Company under Section 13Z
Amount (S$)

28

The amount of gains derived from disposal of ordinary shares that meet the specified conditions

IRIN 301

Page 2280Form GR-A
Group Relief Form for Transferor Company for Year of Assessment

2018

Important: - Group relief is available to Singapore incorporated companies belonging to the same group and which have thesame financial
year
end.
same
accounting
year
end.
- This Form must be submitted together with the Form C.
- Please read IRAS e-Tax Guide "Group Relief System" before completing this Form.
- Please refer to "Qualifying for Group Relief" on IRAS' website (www.iras.gov.sg).
- This Form may take you 10 minutes to fill in.
- Please get ready the following information to fill in the Form: Details of the transferor company (see Part 1)
 Details of the claimant companies (see Part 3)

Note:

Part 1 Details of transferor company
Name
Tax Ref No.
Total loss items transferred1

0Part 2 Declaration

I declare that the ordinary shareholding levels of the relevant holding company are maintained at or above 75% during thecontinuous period 2 stated in Part 3 and all information given in this Form is true and complete.
I understand that I need to retain my computation on the ordinary shareholding levels of the relevant holding company as
the Comptroller of Income Tax may request for it.
Please confirm by clicking on the following boxes:
My company is
Not a company that has not been carrying on any business (i.e. dormant) for the Year of Assessment.
Not an investment holding company transferring current year unutilised losses which arose from excess of
expenses over investment income.
Not a company subject to the provisions of section 10E of the Income Tax Act, transferring current year unutilised
losses or capital allowances [except for industrial building allowances or land intensification allowances].
Group relief cannot be claimed if the company is one of the three mentioned types of company.

Name

Designation

Contact number

Part 3 Details of claimant companies in order of priority
Order

1

Loss items transferred3

DetailsName

Continuous period2

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

From:

Tax Ref No.

dd/mm/yyyy

To:dd/mm/yyyy

1Total refers to the aggregate quantum of the loss items transferred as listed under Part 3.

2

Continuous period refers to the period ending on the last day of the basis period during which the ordinary shareholding
levels of the relevant holding company is maintained at or above 75%.

3

The quantum to be completed here is based on tax computation submitted with Form C before S37B adjustment.
NTR = Normal corporate tax rate

CTR = Concessionary tax rate

Under the Singapore Income Tax Act, there are penalties for making a false or incorrect declaration.
55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

Page 1 of 5

Form GR-A
Group Relief Form for Transferor Company for Year of Assessment

2018

Tax Ref No.
Part 3 Details of claimant companies in order of priority
Order

2

Details
Name

Loss items transferred3

Continuous period2

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

From:

Tax Ref No.

3

Name

To:

Name

dd/mm/yyyy

From:

Name

dd/mm/yyyy

To:dd/mm/yyyy

From:

Tax Ref No.

6dd/mm/yyyy

To:

Tax Ref No.

5dd/mm/yyyy

From:

Tax Ref No.

4dd/mm/yyyy

Namedd/mm/yyyy

To:

Tax Ref No.

55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

dd/mm/yyyy

From:dd/mm/yyyy

To:dd/mm/yyyy

Page 2 of 5

Form GR-A
Group Relief Form for Transferor Company for Year of Assessment

2018

Tax Ref No.
Part 3 Details of claimant companies in order of priority
Order

7

Details
Name

Loss items transferred3

Continuous period2

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

From:
dd/mm/yyyy

Tax Ref No.

8

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

9

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

10

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

11

Name

To:

Tax Ref No.

55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

dd/mm/yyyy

From:dd/mm/yyyy

To:dd/mm/yyyy

Page 3 of 5

Form GR-A
Group Relief Form for Transferor Company for Year of Assessment

2018

Tax Ref No.
Part 3 Details of claimant companies in order of priority
Order

12

Details
Name

Loss items transferred3

Continuous period2

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

From:
dd/mm/yyyy

Tax Ref No.

13

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

14

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

15

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

Tax Ref No.

16

Name

To:
dd/mm/yyyy

From:dd/mm/yyyy

To:

Tax Ref No.

55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

dd/mm/yyyy

Page 4 of 5

Form GR-A
Group Relief Form for Transferor Company for Year of Assessment

2018

Tax Ref No.
Part 3 Details of claimant companies in order of priority
Order

17

Details
Name

Loss items transferred3
Unutilised CA (NTR)

Name

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Tax Ref No.

19

Name

Tax Ref No.

20

Name

0

Unutilised CA (CTR)

Tax Ref No.

18

Continuous period2

Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

0

Unutilised CA (NTR)

0

Unutilised CA (CTR)

0

Unutilised loss (NTR)

0

Tax Ref No.
Unutilised loss (CTR)

0

Unutilised donation (NTR)

0

Unutilised donation (CTR)

055 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

From:
dd/mm/yyyy

To:dd/mm/yyyy

From:dd/mm/yyyy

To:dd/mm/yyyy

From:dd/mm/yyyy

To:dd/mm/yyyy

From:dd/mm/yyyy

To:dd/mm/yyyy

Page 5 of 5

Form GR-B
Group Relief Form for Claimant Company for Year of Assessment

2018

Important:- Group relief is available to Singapore incorporated companies belonging to the same group and which have
the
year
end.
the samesame financial
accounting
year
end.
- This Form must be submitted together with the Form C.
- Please read IRAS e-Tax Guide "Group Relief System" before completing this Form.
- Please refer to "Qualifying for Group Relief" on IRAS' website (www.iras.gov.sg).

Note:- This Form may take you 10 minutes to fill in.
- Please get ready the following information to fill in the Form: Details of the claimant company (see Part 1)
 Details of the transferor companies (see Part 3)

Part 1 Details of claimant company
Name
Tax Ref No.
Part 2 Declaration

I declare that the ordinary shareholding levels of the relevant holding company are maintained at or above 75%
during the continuous period 1 stated in Part 3 and all information given in this Form is true and complete.
I understand that I need to retain my computation on the ordinary shareholding levels of the relevant holding
company as the Comptroller of Income Tax may request for it.

NamePart 3 Details of transferor companies in order of priority
Order
Name

Designation

Tax Ref No.

Contact number

Continuous period1

1

From

2

From

3

From

4

From

5

From

6

From

7

From

8

From

9

From

To
dd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

1dd/mm/yyyy

Continuous period refers to the period ending on the last day of the basis period during which the ordinary shareholding
levels of the relevant holding company is maintained at or above 75%.
Under the Singapore Income Tax Act, there are penalties for making a false or incorrect declaration.
55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

Page 1 of 2

Form GR-B
Group Relief Form for Claimant Company for Year of Assessment

2018

Tax Ref. No.
Part 3 Details of transferor companies in order of priority
Order
Name

Tax Ref No.

10

Continuous period1
FromTo
dd/mm/yyyy

11

From

dd/mm/yyyy

Todd/mm/yyyy

12

From

dd/mm/yyyy

Todd/mm/yyyy

13

From

14

From

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

15

From

dd/mm/yyyy

Todd/mm/yyyy

16

From

17

From

18

From

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

19

From

20

From

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

Todd/mm/yyyy

dd/mm/yyyy

55 Newton Road, Revenue House, Singapore 307987
Telephone: 1800-356 8622 www.iras.gov.sg

Page 2 of 2