Suggest a correction

Issue of tax deduction receipts

Charities (Institutions of A Public Character) Regulations

Match the official source exactly.

What needs fixing?

Wrong or mistyped textWrong structure or numberingWrong title or detailsDuplicated content

Proposed text

—(1) An institution of a public character must not issue any tax deduction receipt for any donation that is not a tax deductible donation.(2) [Deleted by S 122/2019 wef 01/03/2019](3) A tax deduction receipt shall be in such form as may be specified by the Commissioner or the Sector Administrator and shall —(a)incorporate the following statement:“This receipt is for your retention. This donation is tax deductible and the deduction will be automatically included in your tax assessment as you have provided your Tax Reference number (e.g. NRIC/FIN/UEN). You do not need to claim the deduction in your tax form.”;(b)state the name of the Sector Administrator, where applicable; (ba)state the amount or value of the donation received;(c)be serially numbered; and(d)in the case of a donation that qualifies for tax deduction under section 37AB of the Income Tax Act 1947, state that the donation is made under the Overseas Humanitarian Assistance Tax Deduction Scheme.(4) [Deleted by S 122/2019 wef 01/03/2019](5) [Deleted by S 122/2019 wef 01/03/2019](6) Where there is a change in the name of an institution of a public character, the institution of a public character shall issue every tax deduction receipt under its new name with immediate effect from the date of such change.(7) An institution or a fund must not issue any tax deduction receipt —(a)after its approval as an institution of a public character has expired;(b)during the period of suspension of its approval as an institution of a public character under regulation 6; or(c)after its approval as an institution of a public character has been revoked under regulation 6.(8) [Deleted by S 122/2019 wef 01/03/2019]

What's the problem? (required)

Source link (optional)

Describe the problem (and edit the text or pick an issue type) to submit.

Suggestions are submitted anonymously. No account or personal information is required or sent.