Singapore legislation

Regulation 5

of Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) Regulations 2022

Regulation 5

Reporting of reportable donations

Amended byS 46/2023 wef 08/02/2023

Subregulation 1

For the purposes of section 16A(2)(b) of the Act, every donation report of a religious group, and its accompanying declaration under section 16A(4) of the Act, must be —

(a)

in the appropriate form;

(b)

completed in the English language and in accordance with any directions that may be specified in the appropriate form; and

(c)

given to the competent authority using the electronic system provided by the Government for that purpose.

Subregulation 2

For every reportable donation that is not an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars about the relevant donor of the reportable donation:

(a)

for a relevant donor who is an individual —

(i)

the individual’s identity particulars;

(ii)

the nationality and date of birth of the individual; and

(iii)

the contact address (whether or not in Singapore) of the individual; (b)for a relevant donor which is an entity —

(i)

the identity particulars of the entity; and

(ii)

the contact address (whether or not in Singapore) of the entity;

(c)

the amount of the donation (including its equivalent in Singapore dollars when it was accepted);

(d)

the manner in which the donation was made and the date when it was received and accepted by the religious group;

(e)

any particular purpose for which the donation was made, if any.

Subregulation 3

Amended byS 46/2023 wef 08/02/2023

For the purposes of section 16A(3) of the Act, a religious group that is incorporated, registered or otherwise formed on or before 31 December 2022, must give to a competent authority, no later than 1 April 2024, a donation report, and its accompanying declaration under section 16A(4) of the Act, respecting reportable donations it accepted during each of the following reporting periods:

(a)

the initial reporting period —

(i)

starting 1 November 2022 and ending on (and including) 31 December 2022, unless sub‑paragraph (ii) applies; or

(ii)

starting on the day the religious group is incorporated, registered or formed (being after 1 November 2022), and ending on (and including) 31 December 2022;

(b)

the reporting period starting 1 January 2023 and ending on (and including) 31 December 2023.

Read in full context — Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) Regulations 2022 →