Documents to Prepare when Filing Form C-S/ C

Documents to Prepare when Filing Form C-S/ C 提交C- S / C表格时需要准备的文件

Records and Accounts Keeping 记录和记帐

Companies are required to keep proper records and accounts of business transactions. Using accounting software helps business improve record keeping and comply with tax obligations. Business can also use the information captured in the software to ensure that operations are effective and efficient.  公司须对商业交易保持适当的记录和账目。使用会计软件可以帮助企业改进记录并遵守税务义务。业务部门还可以使用软件中捕获的信息来确保操作的有效性和效率。

For companies eligible to file Form C-S 合资格提交表格C-S的公司

Companies that meet the qualifying conditions may report their income by filing Form C-S, instead of Form C. Such companies must prepare: 符合资格条件的公司可填报入息表C-S,而非C -表格。有关公司须准备:

  • audited/ unaudited financial statements; 经审计/未经审计的财务报表;
  • tax computation and supporting schedules; and 计算税款及附表;和
  • other documents such as claim forms for claiming certain tax deductions/ benefits. 其他文件,例如申请某些税款扣除/福利的申索表格。

The abovementioned documents are to be prepared and retained for submission upon IRAS’ request, except for Declaration for the Purpose of Claiming Writing-Down Allowances for Intellectual Property Rights (IPRs) under Section 19B of the Income Tax Act. 上述文件应根据IRAS的要求准备并保留,但根据《所得税法案》第19B条要求知识产权减记津贴的声明除外。

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