Tax Reference Number : 201403098H

Date : 30 Apr 2024

SPARKY CONTROL PTE. LTD.

8 EU TONG SEN ST
#14-94
SINGAPORE 059818

(059818C)

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File Your Corporate Income Tax Return for Year of Assessment (YA) 2024

Dear Sir/ Madam

You are required to file your company's Income Tax Return between 01 Jul 2024 and 30 Nov 2024. It is an
offence if you do not file your company's Income Tax Return by the due date. You may be subject to penalties
of up to $5,000.

What do you need to do?

1. Ensure you are authorised via Corppass to access IRAS' digital services.
30 Nov 2. File your company's Income Tax Return at myTax Portal by 30 Nov 2024.

For eligible companies, seamless and simplified tax filing is available.

We are sending you this additional information because you may be eligible for simplified filing, Form C-S or
Form C-S (Lite). Please refer to the Annex to determine which Income Tax Return to file.

Subscribe to e-Notifications for IRAS Digital Notices

Most companies are now receiving digital notices from IRAS. Please update your email address(es) and
notification preference via the "Update Notice Preferences" digital service to receive timely notifications when
your company's notices are ready for viewing at myTax Portal.

Yours faithfully

NG WAI CHOONG
COMPTROLLER OF INCOME TAX

Website: www.iras.gov.sg • myTax Portal: mytax.iras.gov.sg

Tel: 1800 356 8622

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ANNEX

You can file the simplified Income Tax Return, Form C-S or Form C-S (Lite), if all the following conditions
are met for YA 2024:
• The company is a Singapore-incorporated company.
• The company has annual revenue of S$5 million or below.
• The company derives only income taxable at 17%#.
• The company is not claiming carry-back relief, group relief, investment allowance, foreign tax credit
and tax deducted at source.
#Exceptions where a company deriving income that is tax exempt can file Form C-S or Form C-S (Lite):
• One-tier tax exempt Singapore dividends, and/ or
• Specified foreign-sourced income exempted from tax under S13(8) of the Income Tax Act 1947.

For more details of the qualifying conditions, please refer to When to File Form C-S/ Form C-S (Lite)/
Form C.

Yes, my company is eligible

The company has annual
revenue of S$200,000 or
below
No, my company is not
eligible
The company has annual revenue of
S$5 million or below

• File your Income Tax
Return using Form C-S
(Lite).
• This is a simplified form
with only six essential
fields to be completed.
• Refer to
Guidance on Filing
Form C-S/ Form C-S
(Lite).
• File your Income Tax Return • File your Income Tax
using Form C-S. Return using Form C.
• You may also file Form C-S • Refer to
seamlessly via software. Adopt Guidance on Filing
#SeamlessFilingFromSoftware Form C.
(#SFFS) to automate the
preparation and filing of Form C-
S directly to IRAS with a few
clicks of buttons.
• Refer to
Guidance on Filing Form C-S/
Form C-S (Lite).

Website: www.iras.gov.sg • myTax Portal: mytax.iras.gov.sg

Tel: 1800 356 8622

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