2017/07/23 TPRI application process 宗教团体免税申请

- July 24, 2017

TPRI (tabung pengurusan rumah ibadat) is a provision under S44(6) where religious organisation can apply tax exemption where the organisation can issue tax exempt receipt for donors who donated a sum of money for religious purpose.

One of the primary objective of TPRI is to encourage donors to contribute money to the religious organisation by allowing donors to enjoy the personal income tax benefits where the sum donated are exempt from tax.

On the hand, the organisation have to maintain a separate account and prepare a separate annual accounts statement and get it audited by external auditor and submit to IRD via e-filing.

Below are some steps, documentation and process to help those organisations who wish to apply for tax exempt.

1. Get a copy of the latest guidelines from IRD.
2. Prepare a simple rules and regulations for your organisation TPRI.
3. Prepare a letter, attached all documents and submit to IRD.
4. IRD will send acknowledgement letter.
5. IRD may request for more info or documents.
6. Regular follow up with the assign official for fast turnaround.
7. Once IRD issues approval letter, understand the terms and conditions for the approval, submit a sample of the format receipt.
8. Once approval for the format receipt is obtained, get printer to print the receipt book.
9. Prepare documents to open a bank account under the TPRI xxxxx where xxxxx is the organisation name.
10. You could start to operate the TPRI account.
11. At year end, prepare accounts, get it audited by the appointed external auditor.
12. Perform e-filing for the TPRI account. A separate tax ref will be given to the organisation.

An organisation may need to maintain two sets of accounts, one for existing accounts and another one for TPRI. TPRI accounts need to audited by external auditors.

TPRI S44(6) 是政府提供给宗教团体可以发出免税收据给于捐款者便利。

其中一项目地是捐款者可以得到扣个人所得稅的优惠。

当你的团体得批准，你的团体需有两个财务管理方案，收支，付款单，收据，银行户口分开。TPRI 的账目需要外部查账核准。也需要个别呈报给 IRD. IRD 会发出另一个E-filing 户口给你的团体。

以下是申请的过程和一些文件供参考；

1。参考IRD关于TPRI 的指南。

2。准备一份贵会关于TPRI 运作条款和规定。

Samples documents and letters:

Point 2 - rules and regulations