【求科普】有做企业会计师的朋友么？请教关于donation和免税的事情一个在新加坡本地注册的企业对本地教育机构（就比如国大）捐款后，企业税如何减免的？
谢谢～
something in principle.
Pursuant to Income tax act S2(1), an educational institution not operated for profit is under the category of “an institution of a public character” (IPC).
Donation to an IPC is qualified for tax deduction, pursuant to S107, income tax act.
S37(3) provides for the deduction of donations on a preceding calendar year basis, but if your co.’s accounting year does not end on 31 Dec, the deduction is on a preceding accounting year basis.
Better ask your corporate secretary for details about donation and tax deduction, and the utilization of tax deduction.
Donation to an IPC is qualified for tax deduction, pursuant to S107, income tax act.
S37(3) provides for the deduction of donations on a preceding calendar year basis, but if your co.’s accounting year does not end on 31 Dec, the deduction is on a preceding accounting year basis.
Better ask your corporate secretary for details about donation and tax deduction, and the utilization of tax deduction.
Huasing Association 1999 - 2013