If my company has low revenue or made a loss, do I still need to file tax returns?

Often yes—many companies still have annual corporate tax filing obligations even if profit is low or negative. The form you file (e.g., C-S / C-S Lite / Form C) depends on eligibility conditions that can change year to year. Clean bookkeeping matters even more in loss years, because it supports the numbers and helps you use losses properly later (where applicable).