All COR applications have to be e-Filed via myTax Portal from 1 Jun 2017
In line with Government’s direction to harness technology for enhanced productivity, all COR applications have to be e-Filed via myTax Portal from 1 Jun 2017. Paper applications will no longer be accepted from this date onwards.
Online via myTax Portal
Log in to mytax.iras.gov.sg to apply.
You can apply for COR online for:
a. the current Year of Assessment (YA);
b. the next YA; or
c. up to two previous YAs.
For example, in the year 2017, the company may apply COR for YA 2017, YA 2018, and YAs 2015 to 2016.
Company staff or tax agents must first be authorised for ‘Corporate Tax Matters‘ via the e-Services Authorisation System (EASY) to log in and apply for COR on behalf of the company.
IRAS will process your application within 7 working days of receiving the application and mail the COR to the company’s registered address. Please allow up to 4 working days to receive it in your mail.
Once your application is processed (within 7 working days), a duplicate copy of the approved COR will be made available in mytax.iras.gov.sg. You will also have the option to print or download the approved COR.