The application can be done by an officer of the company using IRAS’s myTax Portal or by submitting the Application for Waiver of Income Tax Return (Form C-S/C) Submission by a Dormant Company form physically to IRAS. The outcome will be sent to the company’s registered address within two months for online applications and within three months for hardcopy applications. Once a company has been granted a waiver, the company will not need to submit a yearly application form to IRAS and the waiver will cease once the company recommences business.