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        • Charging GST (Output Tax)
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      • General GST Schemes
        • General GST Schemes
        • Cash Accounting Scheme
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        • Approved Contract Manufacturer and Trader (ACMT) Scheme
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        • Other Services
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    • Stamp Duty
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        • For Property
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      • For Property-Holding Entities ('PHE')
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      • For Shares
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    • International Tax
      • International Tax
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        • International Tax Agreements Concluded by Singapore
        • List of DTAs, Limited DTAs and EOI Arrangements
        • Exchange of Information Arrangements
        • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
        • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
      • Common Reporting Standard (CRS)
        • Common Reporting Standard (CRS)
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        • CRS Registration and Deregistration
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        • Getting It Right - CRS Compliance
        • Basic information for account holders of Financial Institutions
      • Crypto-Asset Reporting Framework (CARF) 
        • Crypto-Asset Reporting Framework (CARF) 
        • CARF Overview and Latest Developments
      • Foreign Account Tax Compliance Act (FATCA)
        • Foreign Account Tax Compliance Act (FATCA)
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      • Singapore's Competent Authorities for International Tax Agreements
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      • Dispute Prevention and Resolution
        • Dispute Prevention and Resolution
        • Mutual Agreement Procedure and Arbitration
        • Advance Pricing Arrangements (APAs)
        • International Compliance Assurance Programme (ICAP)
      • Country-by-Country Reporting (CbCR)
      • Transfer Pricing
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        • Basics of Withholding Tax
        • Overview of Withholding Tax (WHT)
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      • Payments to Non-Resident Company
        • Payments to Non-Resident Company
        • Payments that are Subject to Withholding Tax
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        • Payments to Non-Resident Director
        • Board director
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        • Remuneration of non-resident director
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        • Payments to non-resident professional (consultant, trainer, coach, etc.)
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        • Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
        • Non-resident public entertainer
        • Tax obligations of non-resident public entertainer
        • Treatment of income for non-resident public entertainer
        • Withholding tax calculations for non-resident public entertainer
        • Exemption of income for non-resident public entertainer
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      • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Tax obligations for SRS withdrawal
        • Calculating withholding tax
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        • Late payment or non-payment of Withholding Tax (WHT)
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        • Voluntary disclosure of errors for reduced penalties
        • Tax Evasion or Fraud
    • Pillar 2 Top-up Taxes
      • Pillar 2 Top-up Taxes
      • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
        • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
        • e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
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        • Guide for Administrators or Trustees
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        • Filing Estate/ Trust Income Tax (Form T)
        • Paying Estate/ Trust Income Tax
      • Gambling Duties
        • Gambling Duties
        • Basics of Gambling Duties
        • Betting, Lotteries and Sweepstakes
        • Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
      • Casino Tax
        • Casino Tax
        • Filing & Paying Casino Tax
        • Income Tax Treatment for International Market Agents & Representatives
        • Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
      • Charities
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        • Tax Deduction Scheme for Grantmakers
        • Donations & Tax Deductions
      • Bodies of Persons
        • Bodies of Persons
        • Overview of bodies of persons & income that is taxable 
        • Filing Clubs and Associations Income Tax
        • After Filing Form P1
        • Paying Taxes or Claiming Refunds
        • FAQs
      • Estate Duty
        • Estate Duty
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        • Estate Duty Glossary
        • FAQs
        • Estate Duty Forms
        • Getting Estate Duty Clearance
        • How to Calculate Estate Duty
        • Late Payment or Non-Payment of Estate Duty
        • Trust (including income from Estates)
        • How to Pay
  • Schemes
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      • Government Schemes
      • Enterprise Innovation Scheme (EIS)
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        • Progressive Wage Credit Scheme (PWCS)
        • PWCS Glossary
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        • Zero GST (ZG) Warehouse Scheme
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        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
    • Individual Income Tax
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      • Angel Investors Tax Deduction Scheme (AITD)
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      • Withholding Tax on SRS
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      • View more
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      • Submit EIS Enhanced Deduction/ Allowance Records
      • View EIS Notices/ Letters
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      • Check Statuses relating to Corporate Income Tax
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      • Access Tax Agent e-Services
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      • Update Corporate Profile/ Contact Details
      • View more
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      • View Account Summary
      • Apply/ Withdraw for Owner-Occupier Tax Rates
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      • View more
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      • Digital Services for Property Professionals
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Endorsement of Market Value for Donations of Real Property (PDF, 24.5KB)

Sep 2013

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Application for Certificate of Residence for Registered Charities

Jul 2024

Inland Revenue Authority of Singapore

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Last updated on 29 October 2025