For the categories of societies listed below, the majority of the Committee Members must be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens or Singapore Permanent Residents. Foreign Diplomats shall not serve as Committee Members. a) Religious societies.b) Societies which identify themselves publicly as or whose membership is confined exclusively to members of a single race.c) Any society whose object, purpose or activity, whether primary or otherwise, is to represent; promote any cause or interest of; or discuss any issue relating to a class of persons defined by reference to their gender or sexual orientation.d) Any society whose object, purpose or activity, whether primary or otherwise, is to promote or discuss the use or status of any language.e) Any arts groups except those promoting classical music/works.
For societies categorized as below, the majority of the Committee Members must be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens. Foreign Diplomats shall not serve as Committee Members.
a) Any society whose object, purpose or activity, whether primary or otherwise, is to represent persons who advocate; promote; or discuss any issue relating to any civil or political right (including human rights, environmental rights and animal rights).
If you are submitting the list of the latest committee members elected at your recent Annual General Meeting, you should file an Annual Returns with ROS. There is no need to submit the Change of Management Committee Details as the latest office-bearers would have been reflected in the Annual Returns.
However, if the change of office-bearers occurred in the middle of their term of office e.g. changes due to resignation or death, change of residential address, etc., you should submit a Change of Management Committee Details to ROS. For Change of Management Committee Details, please provide supporting documents such as resignation letter, minutes of meeting effecting the change etc.
Please visit ROS’ website at www.ros.mha.gov.sg to submit the Annual Returns or Change of Management Committee Details.
The income tax obligations of a registered society on determination of income are provided under section 11 of the Income Tax Act. A registered society has to comply with the obligations under the Societies Act and Income Tax Act.
For more information on taxation of registered societies and filing of income tax returns, please refer to https://www.iras.gov.sg/irashome/Other-Taxes/Clubs-and-Associations/Working-out-your-taxes/Know-What-is-Taxable-and-What-is-Not/.
For instructions on preparing a tax computation for your society, please refer to the "Basic Tax Calculator" at https://www.iras.gov.sg/irashome/Businesses/Companies/Working-out-Corporate-Income-Taxes/Basic-Corporate-Tax-Calculator/ .
Yes, the President, Honorary Treasurer, Secretary or any other member of the Management Committee has to update the changes on Form P1 or write to:The Comptroller of Income TaxClubs & Associations, Trust and Gaming Branch 55 Newton Road, Revenue HouseSingapore 307987 For more details, please refer to https://www.iras.gov.sg/irashome/Other-Taxes/Clubs-and-Associations/Filing-your-taxes/Filing-Tax-Return--Form-P1--/-Updating-Address-or-Office-Bearer/.
Taxpayers must file their tax returns and pay on time. Each year, a minority of taxpayers fail to do so. Penalties may be imposed on those who do not comply with their filing or payment obligations.
Taxpayers are given one month from the date of the Notice of Assessment (NOA) to pay the tax. If the tax is not paid or is paid late, the following penalties may be imposed on the tax unpaid after due date:- 5% penalty- 1% additional penalty- When the 5% penalty has been imposed, a Demand Note will be issued, showing the unpaid tax and penalty. Payment has to be made within one month.
For more details, please refer to https://www.iras.gov.sg/irashome/Other-Taxes/Clubs-and-Associations/Filing-your-taxes/Late-Filing-or-Non-Filing-of-Tax-Returns/.
File tax return (Form P1)
The President, Honorary Treasurer, Secretary or any other member of the Management Committee is required to submit the Income Tax Return Form P1 and the Original audited/certified statement of accounts to the Comptroller of Income Tax by 15 Apr each year. If the club/association is dormant, i.e. does not receive any income, you may apply for a waiver of Form P1 submission by completing this form:
How long would I be
able to save my draft application/submission in the Integrated Registry of Societies Electronic
Please note that the draft
application/submission would be purged from the system if no action to verify and submit the
application/submission is taken after 30 days.