Estimated Chargeable Income
Review the ECI position, prepare the estimate and assess whether a filing waiver applies. Confirm the financial year-end and available figures early.
IRAS Accredited Practice · 25+ Years Advisory
Corporate tax, prepared with clarity & regulatory precision.
Tax computations, ECI and annual corporate income tax returns (Form C-S / Form C) for Singapore companies. Maximise statutory tax exemptions, claim capital allowances, and ensure 100% compliance with IRAS deadlines.
What we can handle
Tax support around your company’s position
From a first filing to a provider handover, we agree the work against your accounts, tax history and upcoming deadlines.
Annual corporate income tax return
Prepare the tax computation and supporting schedules, identify the appropriate Form C-S, Form C-S (Lite) or Form C, and coordinate the filing with the required authorisation.
Deductions and supporting records
Review expense classifications, capital allowance schedules and potentially applicable reliefs against the records and conditions. We explain the supporting work needed for the agreed scope.
Dormant or overdue filings
Review prior returns, outstanding periods and the company’s activity. Discuss dormant-company filing, possible waiver eligibility or a catch-up plan as appropriate.
Two separate milestonesWithin 3 months of FYE
30 November 2026
Plan your tax calendar early
ECI filing
File ECI within three months of financial year-end unless an exemption or waiver applies. The standard waiver requires annual revenue of S$5 million or less and nil ECI.
IRAS: ECI filing and waiver ↗YA 2026 corporate income tax return
Check your company’s filing obligation and applicable form. Where filing is required, the YA 2026 return is due by 30 November 2026.
IRAS: YA 2026 filing requirements ↗Prepare once, use the right records
Start with your accounts and filing history
If your books are incomplete, we can discuss accounting and catch-up work alongside the tax scope.
- Financial statements, trial balance and ledger details
- Prior tax computations, returns and assessment notices
- Fixed-asset and expense schedules, with supporting documents
- Financial year-end, business activity and outstanding deadlines
How we work
A clear process, from records to submission
Review the position
Confirm the periods involved, existing records and upcoming deadlines.
Prepare and clarify
Prepare the computation and schedules, and resolve questions with you.
Approve and file
Arrange the required review, approval and authorisation before submission. Retain the filing acknowledgement.
Official guidance
IRAS: dormant-company filings ↗
Requirements reviewed 16 October 2026. Your company’s circumstances determine the filing obligations.
A scope built around your business
Request a corporate tax proposal
Tell us your company’s current position and the work you need. We will discuss the records required, responsibilities and next steps before agreeing the scope.
Before you start
Common questions
Does filing ECI replace the annual corporate tax return?
No. ECI and the annual corporate income tax return are separate filings. The annual return form depends on your company’s eligibility and circumstances.
Does a dormant company still need to file?
A dormant company generally needs to file its corporate income tax return unless IRAS has granted a filing waiver. Dormancy alone is not a waiver.
Can you take over from our current tax provider?
Tell us which Years of Assessment are outstanding and what has already been filed. We will discuss the handover records, authorisation and any catch-up work before agreeing the scope.
Can I engage you for tax work without ongoing bookkeeping?
Yes. We can discuss a separate tax scope based on your existing accounts. If records need reconciliation or cleanup, we will identify that work before preparing the return.
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