The income tax obligations of a registered society on determination of income are provided under section 11 of the Income Tax Act. A registered society has to comply with the obligations under the Societies Act and Income Tax Act.

For more information on taxation of registered societies and filing of income tax returns, please refer to https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/overview_bodiesofpersons.

For instructions on preparing a tax computation for your society, please refer to the "Basic Tax Calculator" at https://www.iras.gov.sg/irashome/Businesses/Companies/Working-out-Corporate-Income-Taxes/Basic-Corporate-Tax-Calculator/.