On 23/05/2013,
you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 10/04/2012.
No. S 150
Income Tax Act
Income Tax
(Grant-Making Philanthropic Organisations)
(Amendment) Regulations 2012
(Grant-Making Philanthropic Organisations)
(Amendment) Regulations 2012
In exercise of the powers conferred by section 37(18A) of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
1. These Regulations may be cited as the Income Tax (Grant-Making Philanthropic Organisations) (Amendment) Regulations 2012 and shall be deemed to have come into operation on 1st January 2012.
2. Regulation 8(2) of the Income Tax (Grant-making Philanthropic Organisations) Regulations 2009 (G.N. No. S 546/2009) is amended by deleting sub-paragraph (a) and substituting the following sub-paragraph:
“(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.”;”.
[R032.009.2834.V1; AG/LLRD/SL/134/2010/32 Vol. 1]