User Guide (Company): Object/Revise Assessment

Step Action/ Note

Logging in to myTax Portal – Go to https://mytax.iras.gov.sg

1 Select My Organisation’s/Business’ Tax Matters.

2 Click SingPass or IRAS PIN.

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

SingPass users

1 Enter SingPass ID and SingPass.

2 Click on Login.

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

SingPass users

1 Enter My Organisation Tax Reference Number.

2 Click Login.

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

IRAS PIN users

1 Enter My Tax Reference Number and My IRAS PIN.

2 Enter My Organisation Tax Reference Number.

3 Click Login.

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

Main Menu

1 Select the e-service from the left-hand menu: Corporate Tax > Object / Revise Assessment

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

Objection/Revision

1 Click File New Objection/Revision to Corporate Income Tax. (continue on page 8) OR Click View Filing Summary (Filing Pending Approval) for approving a preparer’s submission. (continue on page 7)

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

Objection/Revision Summary (Filing Pending Approval)

1 Select the record and click Proceed to retrieve the information.

Notes: 1. Submission of records under:

“Filing Pending Approval” is available when you are authorised as Approver.

2. Select the record and click Remove if you wish to cancel a filing.

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User Guide (Company): Object/Revise Assessment

Step Action/ Note

1 Select the relevant Year of Assessment.

2 Select one of the following: - Revise/Object Estimated Chargeable Income (ECI) - Revise Form C (Notice of Assessment is not issued yet) - Object to Notice of Assessment (NOA)

3 Click Go to Objection/Revision Page.

Note: 1. You will be prompted with relevant error message if the objection is not applicable for the selected item. Please re-select based on the message.

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User Guide (Company): Revise ECI

Step Action/ Note

Revise Estimated Chargeable Income (ECI)

1 Click Yes if the company qualifies for tax exemption for new start-up companies.

2 Select the First YA upon incorporation if the company qualifies for the Tax Exemption.

3 Enter the revised ECI amounts that corresponds to the appropriate tax rate.

4 Enter the Reason for objection/Revision.

5 Click Go to Confirmation Page.

Note: 1. The information entered by the

preparer will be populated if the approver is retrieving the record from Objection/Revision Summary (Filing Pending Approval).

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User Guide (Company): Revise ECI

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Step Action/ Note

Confirmation Page

1 Verify the information entered.

2 Enter your Designation and Contact No..

3 Click Submit to IRAS if you are authorised as Approver OR Click Submit to Approver if you are authorised as Preparer .

Notes: 1. You can click Amend to edit the

information entered. 2. You can click Print

Confirmation Page to print or save a copy of the confirmation page.

3. The submission by Preparer can be retrieved by the Approver from the Objection/Revision Summary (Filing Pending Approval).

User Guide (Company): Revise ECI

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Step Action/ Note

Acknowledgment Page

1 You will receive an acknowledgement upon successful submission.

2 Click Print Acknowledgement Page to print or save a copy of the Acknowledgement.

Note: 1. Acknowledgement No. will only

be provided for successful submission to IRAS. No Acknowledgement No. will be provided for submission pending Approver’s action.

User Guide (Company): Object to ECI

Step Action/ Note

Online objection/revision to ECI is disallowed.

1 Enter the Reason for objection/Revision.

2 Click Go to Confirmation Page.

Note: 1. Refer to page 10 and 11 for steps

on Confirmation and Acknowledgement pages.

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User Guide (Company): Revise Form C

Step Action/ Note

Revise Form C

1 Enter the Reason for Revision.

2 Attach file(s) if applicable. This can only be done by approver. Refer to page 14.

3 Click Go to Confirmation Page.

Note: 1. The information entered by the

preparer will be populated if the approver is retrieving the record from Objection/Revision Summary (Filing Pending Approval).

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User Guide (Company): Revise Form C

Step Action/ Note

File Attachment

1 Click Attach to attach document.

2 Click Browse to select the file to upload.

3 Select the file to upload and click Open.

3 Click Attach Document.

Notes: 1. Additional files can be attached via

click to add row hyperlink. 2. Click Delete if the attached file is not

required.

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User Guide (Company): Revise Form C

Step Action/ Note

Confirmation Page

1 Verify the information entered

2 Enter your Designation and Contact No..

3 Click Submit to IRAS if you are authorised as Approver or Click Submit to Approver if you are authorised as Preparer

Notes: 1. You can click Amend to edit the

information entered. 2. You can click Print Confirmation

Page to print or save a copy of the confirmation page.

3. The submission by Preparer can be retrieved by the Approver from the Objection/Revision Summary (Filing Pending Approval).

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User Guide (Company): Revise Form C

Step Action/ Note

Acknowledgement Page

1 You will receive an acknowledgement upon successful submission.

2 Click Print Acknowledgement Page to print or save a copy of the Acknowledgement.

Note: 1. Acknowledgement No. will only be

provided for successful submission to IRAS. No Acknowledgement No. will be provided for submission pending Approver’s action.

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User Guide (Company): Object to NOA

Step Action/ Note

Object to Notice of Assessment (NOA)

1 Enter the Date of Notice of Assessment.

2 If the objection is after 2 months from the date of NOA, please complete the Reason for late Objection.

3 Enter the Objection Details by completing: - Category - Description of Item under Objection - Amount under Objection (S$) - Grounds of objection

4 Check the box if you are objecting to 5 or more items. Please submit the details via file attachment(s).

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User Guide (Company): Object to NOA

Step Action/ Note

Object to Notice of Assessment (NOA) (continue from page 17)

5 Select from Checklist (if the objection is in relation to a tax adjustment finalised previously).

6 Attach file(s) if applicable. This can only be done by approver. Refer to page 19.

7 Click Go to Confirmation Page.

Note: 1. The information entered by the

preparer will be populated if the approver is retrieving the record from Objection/Revision Summary (Filing Pending Approval).

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User Guide (Company): Object to NOA

Step Action/ Note

File Attachment

1 Click Attach to attach document.

2 Click Browse to select the file to upload.

3 Select the file to upload and click Open.

3 Click Attach Document.

Notes: 1. Additional files can be attached via

click to add row hyperlink. 2. Click Delete if the attached file is not

required.

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User Guide (Company): Object to NOA

Step Action/ Note

Confirmation Page

1 Verify the information entered.

2 Enter your Designation and Contact No..

3 Click Submit to IRAS if you are authorised as Approver or Click Submit to Approver if you are authorised as Preparer .

Notes: 1. You can click Amend to edit the

information entered. 2. You can click Print Confirmation

Page to print or save a copy of the confirmation page.

3. The submission by Preparer can be retrieved by the Approver from the Objection/Revision Summary (Filing Pending Approval).

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User Guide (Company): Object to NOA

Step Action/ Note

Acknowledgement Page

1 You will receive an acknowledgement upon successful submission.

2 Click Print Acknowledgement Page to print or save a copy of the Acknowledgement.

Note: 1. Acknowledgement No. will only be

provided for successful submission to IRAS. No Acknowledgement No. will be provided for submission pending Approver’s action.

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