After Filing Form C-S/ Form C-S (Lite)/ Form C

Key requirements

Straightforward affairs may be assessed largely on the declared figures, but that does not prevent later compliance checks or requests for evidence. More complex returns may receive an estimated assessment while detailed review continues. Keep the submitted computation and supporting records accessible so queries can be answered consistently. Check the Notice of Assessment against the return and understand whether it is estimated or final for the relevant review stage. Where disagreement remains, follow the objection procedure and applicable time limit stated by IRAS. An objection does not suspend the duty to pay assessed tax by its payment deadline; any resulting excess is adjusted or refunded after revision.