Professional Documents
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Ministry of Health Annual Return of Tax-Deductible Receipts For Institution
Ministry of Health Annual Return of Tax-Deductible Receipts For Institution
Name Of IPC:
IPC Reg. No:
Name Of Fund/Programme Approved
for IPC Status
Effective Date Of IPC Status
Approved Tax-Deductible Period:
Duration (In Years):
Information Declared For The Period :
Total
A Tax-deductible donations $
B Income and donations received from other sources $
C Total Income $
D Total Expenditure $
E Excess/(Deficit) of total income over expenditure (C - D)
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Part II - Additional information for IPC Specific accounts / funds:
Outstanding amount to be
raised
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PART IV: AUDITOR’S REPORT RELATED TO TAX-DEDUCTIBLE RECEIPTS
Our examination was made in accordance with Singapore Standards on Auditing and,
accordingly, included such tests of the accounting records and such other auditing
procedures as we considered appropriate in the circumstances. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the amounts of tax-deductible donations shown on the attached Return of Tax-
Deductible Receipts (marked for identification) totalling $_______ are in accordance with the
documents and records kept by [name of IPC] and have been included in accordance with
the relevant terms and conditions specified by the Ministry of Health.
During the course of our examination, nothing has come to our attention to cause us to
believe that:
a) Tax-deductible receipts were issued for donations other than outright cash donations;
b) Donations for which tax-deductible receipts have been issued were used for activities
other than those approved by the Regulations;
c) The internal accounting controls over the issue and custody of tax-deductible receipts
were inadequate;
d) There were significant contravention of the Regulations regarding the administration
of tax-deductible receipts;
e) Donations were used in contravention with the objects of the Fund.
Our report is solely for the purpose set forth in the first paragraph of this Auditor’s Report
Related to Tax Deductible Receipts and for your information, and is not to be used for any
other parties other than to the Ministry of Health. This report relates only to the items
specified in the Return and does not extend to any financial statements of the Fund, taken
as a whole.
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Charities Act and all the Regulations – wef 1 May 2007
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