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Dormant company tax filing for YA 2026 is due by 30 November unless IRAS has granted a filing waiver. ACRA obligations remain separate.
Dormant company tax filing for YA 2026 is still required by 30 November 2026 unless IRAS has granted the company a waiver from filing its Corporate Income Tax Return. A company with no business and no income can generally use the short Form for Dormant Company. Its ACRA annual return and company-law status must be reviewed separately.
The first decision is whether the company was dormant for tax purposes throughout the basis period. A company that received interest, rent, dividends or another source of income may not use the dormant filing route even if it made no sales.
Apply the IRAS definition to the whole basis period
The current IRAS dormant-company guide defines a dormant company as one that did not carry on business and had no income for the whole basis period.
For this reason, review every bank account, investment, lease, related-party balance and one-off receipt. Interest on a fixed deposit is income. A refund, disposal, debt release or fee may also need tax analysis. Do not rely only on the absence of customer invoices.
Prepare a short dormancy memo stating the financial year, basis period, last business activity, income review and conclusion. Reconcile it to the trial balance and bank statements.
Choose the correct YA 2026 return
The IRAS Corporate Income Tax Filing Season 2026 page states that companies must file by 30 November 2026 unless they have a waiver. A company with no business and no income in the relevant financial year can use the Form for Dormant Company.
In practice, the digital form contains two essential declarations and does not require financial statements to be submitted with it. The company should still prepare and keep accounts and supporting records in case IRAS asks for them.
If the company had income, use the appropriate Form C-S, Form C-S Lite or Form C route after checking all qualifying conditions. Do not file the dormant form merely because the tax payable is nil.
Do not confuse tax dormancy with ACRA dormancy
ACRA uses company-law and accounting tests for annual return and financial-statement questions. The ACRA annual return guide asks a dormant company to confirm its status, solvency and any exemption from audit or financial-statement preparation.
At the same time, an IRAS filing waiver does not remove the ACRA annual return. An ACRA financial-statement exemption does not automatically remove the IRAS return. Keep two rows in the compliance calendar, with the test, filing and evidence for each authority.
Where the company is considering strike-off, settle outstanding tax and company filings through the correct cessation process. Dormancy is not the same as legal closure.
Check whether a waiver is available
IRAS permits a dormant company to apply for a waiver from future Corporate Income Tax Returns if it meets the stated conditions. It must have filed returns, financial statements and tax computations up to cessation. It must not derive income from investments, must have cancelled GST registration if previously registered and must not intend to restart business within the next two years.
As a result, Owning an investment does not automatically bar the waiver if the investment produces no income, but the facts and evidence still need review. A company with expected interest, dividends or rent should not state that it has no intention of receiving income.
The waiver is an IRAS decision. Continue to monitor filing notices until approval is received and keep the approval letter in the tax file.
Use a two-authority dormancy checklist
| Question | IRAS tax file | ACRA company file |
|---|---|---|
| Was there activity? | No business and no income for the basis period | Accounting transactions and statutory status reviewed |
| What must be filed? | YA 2026 return unless a waiver applies | Annual return and required financial information |
| What is the deadline? | 30 November 2026 for the YA 2026 return | Deadline based on company type and FYE |
| What evidence is kept? | Accounts, bank review, tax computation and acknowledgement | Annual return, declarations and company records |
| What restarts obligations? | Business recommencement or receipt of income | Changes to filed status or company activity |
Prepare the filing evidence before logging in
Confirm the authorised Corppass user and Corporate Tax filing role. Keep the UEN, basis period, financial statements, tax computation, bank review and prior correspondence available.
For example, Reconcile brought-forward losses, capital allowances and donations even where no current claim is made. Dormancy does not erase earlier tax attributes. Record whether an ownership change or other event could affect their future use.
Save the filing acknowledgement. Check the View Corporate Tax Notices and Letters service for the submitted return and any later notice.
Notify IRAS promptly when business restarts
If a company with a waiver restarts business or begins receiving income, IRAS requires notification within one month. Use the earlier of the business recommencement date or the date income is earned or received.
In addition, Prepare the new activity, effective date, contact details and updated business profile where applicable. Reinstate the ECI and annual tax calendar after checking which filings apply.
A one-off receipt needs analysis rather than automatic treatment. Explain the facts to IRAS where the company remains otherwise dormant and follow the authority’s required submission route.
Avoid late-filing assumptions
The current IRAS late-filing guide confirms that a dormant company must still file unless it has a waiver. IRAS may issue an estimated assessment and take enforcement action when a return remains outstanding.
For this reason, Paying a composition amount does not replace the return. If an estimated assessment is issued, review the objection and payment rules immediately rather than waiting for the dormant filing to correct itself.
The Singapore transfer-pricing workflow remains the tax pillar cornerstone. The YA 2026 return-form guide covers active-company form selection, while the corporate tax calendar sets the wider dates. The Corporate and International Tax Consulting hub lists related guidance.
Dormant company tax filing becomes simple when the records show no business and no income, the correct return is filed and the separate ACRA work is not overlooked. The label alone is never enough.