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On 25/11/2015, you requested the version in force on 25/11/2015 incorporating all amendments published on or before 25/11/2015. The closest version currently available is that of 01/01/2012.
Issue of tax deduction receipts
—(1)  A registered grant-making philanthropic organisation shall, upon receipt of every tax deductible donation, issue a printed tax deduction receipt.
(2)  A tax deduction receipt issued under paragraph (1) shall be in such form as the Comptroller may specify and shall —
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.”;
[S 150/2012 wef 01/01/2012]
be serially numbered; and
be signed by either the treasurer of the registered grant-making philanthropic organisation or by any person to whom such function is delegated by its trustees.
(3)  A registered grant-making philanthropic organisation shall be liable to pay to the Comptroller a financial penalty under section 37(18B) of the Act if —
it has issued a tax deduction receipt which ought not to be issued; or
it has issued a tax deduction receipt showing an amount higher than the amount of tax deductible donation received.
History for Provision '8 Issue of tax deduction receipts'.
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Formal Consolidation
15 February 2007
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Informal Consolidation
10 April 2012
S 150/2012