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The Inland Revenue Authority of Singapore (IRAS) has published guidance on the Corporate Income Tax Filing Season 2023. The guidance covers: Filing of the Corporate Income Tax Return, including: how to file via mytax.iras.gov.sg; what corporate income tax return should be filed (Form C-S, Form C-S (Lite), or Form C); and whether a corporate income tax return needs to be filed for the year of assessment 2023 (financial year 2022); Preparing a Tax Computation, including: what income is taxable; what expenses are deductible and what are the common tax reliefs and deductions for companies; what are the common filing mistakes...