In Singapore, these are different tax filing forms used by companies for reporting their income to the Inland Revenue Authority of Singapore (IRAS): Form C-S (Simplified): This is a simplified tax filing form designed for small companies. Companies eligible for Form C-S must meet specific criteria, including having an annual revenue of up to SGD 5 million and not claiming certain tax incentives. Form C-S is shorter and requires fewer details compared to Form C. Form C-S (Lite): This is an even simpler version of Form C-S, primarily designed for very small companies with straightforward tax situations. It's meant for companies with annual revenue of up to SGD 200,000. Form C-S (Lite) requires minimal financial information and is the easiest option for small, uncomplicated businesses. Form C: This is the standard tax filing form for companies in Singapore. Companies that don't meet the eligibility criteria for Form C-S or Form C-S (Lite) must use Form C. It requires a more comprehensive disclosure of financial information and is suitable for larger or more complex businesses.   Companies need to choose the appropriate form based on their eligibility and the complexity of their financial situation. It's important to note that these forms are used to report income and calculate the corporate income tax liability in Singapore.