Clubs and associations which have gone into liquidation or are going to be dissolved or de-registered must submit all outstanding returns and accounts to The Comptroller of Income Tax Clubs & Associations.
Clubs, trade associations, management corporations or town councils which have gone into liquidation or are going to be dissolved or de-registered must submit all outstanding returns and accounts (up to the date of liquidation or de-registration) to:
The Comptroller of Income Tax
Compliance, Clubs, Trust and Gaming Branch
55 Newton Road, Revenue House
Singapore 307987