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A society is defined in the Societies Act as a club, company, partnership or association of 10 or more persons, whatever its nature or object, and not already registered under any other law.
For the categories of societies listed below, the majority of the Committee Members shall be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens or Singapore Permanent Residents. Foreign Diplomats shall not serve as Committee Members.
For societies categorized as below, the majority of the Committee Members shall be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens. Foreign Diplomats shall not serve as Committee Members.
Under the Maintenance of Religious Harmony Act (MRHA), religious groups will have to comply with the following leadership requirements:
The Registry of Societies does not issue any registration number or license to a society.
In 2009, the government introduced a Unique Entity Number (UEN) for all entities registered in Singapore such as businesses, local companies, limited liability partnerships, societies, representative offices, healthcare institutions and trade unions. UEN shall be used by these entities as their identification number in their interaction with government agencies.
For societies that make online payment for its registration, a UEN will be assigned immediately.
For societies that make payment via other methods for its registration, the UEN will be sent one day after the Registry has received the payment. A society should quote the UEN in all correspondences with this Registry and other government agencies.
Under the Societies Act, there is no certificate of registration for societies.
If you wish to know if a registered society is in existence, you may seek verification via our website's "Society Search" function and print the results.
Registered societies are generally self-governing. A society has to abide by the rules of its constitution and the prevailing laws in Singapore. Obligations under the Societies Act include the following:
The above submissions / applications can be sent to ROS via the ROS eServices.
If you are submitting the list of the latest committee members elected at your recent Annual General Meeting, you should file an Annual Returns with ROS. There is no need to submit the Change of Management Committee Details as the latest office-bearers would have been reflected in the Annual Returns.
However, if the change of office-bearers occurred in the middle of their term of office e.g. changes due to resignation or death etc., you should submit a Change of Management Committee Details to ROS. For Change of Management Committee Details, please provide supporting documents such as resignation letter, minutes of meeting effecting the change etc.
Please visit ROS eServices to submit the Annual Returns or Change of Management Committee Details.
The information can be downloaded as follows:
An application for a permit must be made to the Gambling Regulatory Authority.
Trade-related societies should not be used as a vehicle to facilitate collusion between members as this may infringe section 34 of the Competition Act (Cap 50B). For example, recommendations issued by a society on prices its members should charge and agreements or arrangements amongst society members to exchange information pertaining to their current/future prices, may be an infringement. More information on competition issues may be found at http://www.cccs.gov.sg.
For foreign alumnus, membership is restricted to residents of Singapore.
Current copies of Gazettes may be obtained from www.toppanleefung.com. Copies of past Gazettes may be purchased from Legal Publishing, Toppan Leefung Pte. Ltd, 1 Kim Seng Promenade, #18-01/06, Great World City East Tower, Singapore 237994 (Tel: 6826 9600).
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/.
Yes, the President, Honorary Treasurer, Secretary or any other member of the Management Committee has to update the changes on Form P1 or write to:
The Comptroller of Income Tax
Clubs & Associations, Trust and Gaming Branch
55 Newton Road, Revenue House
Singapore 307987
For more details, please refer to https://www.iras.gov.sg/taxes/other-taxes/clubs-associations/filing-clubs-and-associations-income-tax/filing-tax-returns-(form-p1)-
Taxpayers must file their tax returns and pay on time. Penalties may be imposed on those who do not comply with their filing or payment obligations. If the society does not file the Income Tax Return (Form P1) and the Original Audited/Certified Statement of Accounts to the Comptroller of Income Tax by 15 Apr, IRAS may issue:
Taxpayers must file their tax returns and pay on time. Each year, a minority of taxpayers fail to do so. Penalties may be imposed on those who do not comply with their filing or payment obligations.
Taxpayers are given one month from the date of the Notice of Assessment (NOA) to pay the tax. If the tax is not paid or is paid late, the following penalties may be imposed on the tax unpaid after due date:
File tax return (Form P1)
The President, Honorary Treasurer, Secretary or any other member of the Management Committee is required to submit the Income Tax Return Form P1 and the Original audited/certified statement of accounts to the Comptroller of Income Tax by 15 Apr each year.
If the club/association is dormant, i.e. does not receive any income, you may apply for a waiver of Form P1 submission by completing this form:
Examples of internal management issues: Election procedures of office bearers, amendments to constitutions or passing of audited statements of accounts at general meetings.
Registered societies are self-governing entities, bounded by their Constitutions. The Constitution is a private contractual agreement governing the rights and liabilities of its members.
While ROS strives to assist members of the public on issues relating to the regulation of societies, we do not interfere in the internal management of societies by the Management Committee or take action in matters including but not limited to the following:
Societies are advised to take action within their own rules / Constitution to remedy the problem, seek arbitration or legal advice, if necessary.
Please note that the draft application/submission would be purged from the system if no action to verify and submit the application/submission is taken after 6 months.
Any club, company, partnership or association of 10 or more persons, whatever its nature or object should seek registration with ROS, unless you are any of the following:
The income and property of the Society whensoever derived shall be applied towards the promotion of the objects of the Society as set forth in its Constitution and no portion thereof shall be paid or transferred directly or indirectly by way of dividend or bonus or otherwise howsoever by way of profit to the persons who at any time are or have been members of the Society or to any of them or to any person claiming through any of them.
There should be 10 or more persons in your society before it is liable for registration.
If your society does not fall under any of the types of societies listed in the Schedule of the Societies Act, you are eligible to seek registration under the automatic registration process. Societies that wish to register under Automatic Registration will need to declare that they are eligible for Automatic Registration. Do note that under the Societies Act, the Registrar of Societies is empowered to order an automatically registered society to, after its registration, change its name or its rules, if he is of the opinion that the rules of the society if unchanged, would be contrary to national interest or prejudicial to the public peace, welfare or good order in Singapore.
Societies that do not qualify for Automatic Registration shall submit their registration under the Normal Registration process.
For the categories of societies listed below, the majority of the Committee Members shall be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens or Singapore Permanent Residents. Foreign Diplomats shall not serve as Committee Members.
For societies categorized as below, the majority of the Committee Members shall be Singapore Citizens. In addition, the President, Secretary, Treasurer and their deputies shall be Singapore Citizens. Foreign Diplomats shall not serve as Committee Members.
Under the Maintenance of Religious Harmony Act (MRHA), religious groups will have to comply with the following leadership requirements:
If your society falls under any of the types of societies listed in the Schedule of the Societies Act, you should seek registration under the normal registration process. The average processing time under the normal registration process may be two months or more, on a case-by-case basis.
If your society does not fall under any of the types of societies listed in the Schedule of the Societies Act, you are eligible to seek registration under the automatic registration process. Societies that wish to register under Automatic Registration will need to declare that they are eligible for Automatic Registration. Do note that under the Societies Act, the Registrar of Societies is empowered to seek clarification with applicants where required so as to ascertain whether a society qualifies for the automatic registration route; move applications from automatic registration to normal registration route for further assessment; reject an application submitted via the automatic route; and order an automatically registered society to, after its registration, change its name or its rules, if he is of the opinion that the rules of the society if unchanged, would be contrary to national interest or prejudicial to the public peace, welfare or good order in Singapore.
Societies can submit their applications at ROS eServices. The 3 key office bearers of the society, i.e. President, Secretary and Treasurer will be required to verify and submit the application online using their Singpasses. The constitution of the proposed society shall be in Microsoft Word format while other supporting documents should preferably be in pdf, jpg or png format. All documents submitted to ROS shall be in English only.
Applicants are strongly advised to verify that the information furnished is complete and accurate. The registration of any society procured by fraud or misrepresentation at the point of application can be basis for dissolution of the society by the Minister. For furnishing false information to any public servant, a person may be charged under section 182 of the Penal Code, the penalty of which is imprisonment up to 2 years or with fine or with both.
A society may only conduct its activities after its registration has been published in the Gazette.
It is an offence for a society to conduct its activities before its registration is approved by ROS. Under Regulation 3 of the Societies Regulations, you would be guilty of an offence and would be liable on conviction to a fine not exceeding $1000 and, where the breach is a continuing one, to a further fine not exceeding $100 for every day after the first day during which the breach continues.
Please refer to the fees as prescribed in the Societies Regulations.
Under the Societies Act, a society may only change its name with the prior approval in writing of the Registry of Societies.
If the society is registered IPC/Charity, the society is required to seek the support of the Commissioner of Charities before submitting an application to the Registry of Societies for change of name.
A society can submit its application for change of name via ROS eServices. A society is required to submit its application after the resolution to change the name is passed at a general meeting of members, in accordance with the society's constitution. The President and Secretary are required to verify and submit the application online. Supporting documents for attachment should preferably be in docx, pdf, jpg or png format. The file size of each attachment should not exceed 5Mb.
If the society is registered IPC/Charity, it is required to provide a letter from the Commissioner of Charities, supporting the society's proposed name when submitting the application to the Registry of Societies.
Agency | Words |
Ministry of Education Council for Private Education | Academy, College, Institute (with exception of an alumni) |
Ministry of Foreign Affairs | Asean |
National Heritage Board | Bras Basah.Bugis |
Urban Redevelopment Authority | Bayfront, Marina Centre, Marina South, Marina East, Straits View, Greater Southern Waterfront, Downtown Core, Raffles Place, Boat Quay, Clarke Quay, Robertson Quay, Empress Place, Civic District, CBD, Orchard Road, Mount Sophia, Fort Canning, Emerald Hill, Kallang Riverside, Paya Lebar Central, Jurong Lake District, Lakeside, Jurong Gateway, Rail Corridor, Southern Ridges, Gillman Village, Round Island Route, Marina Bay, Singapore River, Kampong Glam. |
Singapore Tourism Board | Orchard, Tanglin, Somerset, Scotts, Sentosa, HarbourFront, Merlion. |
Urban Redevelopment Authority Singapore Tourism Board | Little India, Chinatown, Kreta Ayer, Telok Ayer, Tanjong Pagar, Bukit Pasoh, Ann Siang Hill, Duxton. |
Spring Singapore | Standards Board |
Any relevant authority | Council, Government, Ministry, National, Republic, Registry, State, Temasek. |
The registered address is defined as the address of the society that is kept and maintained with the Registry of Societies as the registered address of the society. This can be a physical location or virtual office. The Registry of Societies will send all correspondences to your society's registered address. Societies should ensure that any changes to their registered address are updated with the Registry.
Under the Societies Act, a society may only change its registered address with the prior approval in writing of the Registry of Societies.
A society can submit its application for change of registered address via ROS eServices. The President and Secretary are required to verify and submit the application online. Supporting documents for attachment should preferably be in docx, pdf, jpg or png format. The file size of each attachment should not exceed 5Mb.
The Registry of Societies will send all correspondences to your society's registered address. Your society's mailing address should be the same as your registered address. Societies should ensure that any changes in their registered address are updated with the Registry.
The constitution of a society is a set of rules and regulations that binds the members of the society. Societies may draft their own constitutions or choose to use or modify ROS' Constitution Guide.
Under the Societies Act, a society may only change its rules with the prior approval in writing of the Registry of Societies.
If the society is registered IPC/Charity, the society is required to seek the support of the Commissioner of Charities before submitting an application to the Registry of Societies for amendment of rules.
A society can submit its application for amendment of rules via ROS eServices. Societies are required to submit their applications after the resolution to amend the constitution is passed at a general meeting of members, in accordance with the society's existing constitution. The President and Secretary are required to verify and submit the application online. Proposed amendments should be submitted in Microsoft Word (docx) format. Supporting documents for attachment should preferably be in docx or pdf format. The file size of each attachment should not exceed 5Mb.
If the society is registered IPC/Charity, it is required to provide a letter from the Commissioner of Charities, supporting the society's proposed amendments when submitting the application to the Registry of Societies.
For general guidelines in drawing up your society's constitution, please see Constitution Template with Guidelines for reference. The constitution shall be written in English only.
Under the Societies Act, a society may only use any flag, symbol, emblem, badge or other insignia with the prior approval in writing of the Registry of Societies.
A society can submit its application for use / change of symbol via ROS eServices. A society will have an option to replace an existing symbol or add a new one. The President and Secretary are required to verify and submit the application online. The new proposed symbol should be attached in jpg format. The file size of each attachment should not exceed 5Mb.
A society is required to submit an Annual Return to the Registry of Societies within one month of every annual general meeting held, or if no meeting is held, within one month after the close of the society's financial year.
The Annual Return consists of the details of the Management Committee Members holding office for the year and shall include a copy of the accounts (income and expenditure and balance sheet) of the last financial year of the society, duly certified by the society's auditors or a qualified company auditor in accordance with Societies Regulation 7(1)(b).
The Annual Returns should be submitted to the Registry of Societies within one month of every annual general meeting held, or if no meeting is held, within one month after the close of the society's financial year. A copy of the accounts (income and expenditure and balance sheet) of the last financial year of the society, duly certified by the society's auditors or a qualified company auditor in accordance with Societies Regulation 7(1)(b) must be attached.
Yes, it is a requirement under the Societies Regulations for societies to submit their Annual Returns within one month after the holding of their Annual General Meeting, or if no meeting is held, once in every calendar year within one month after the close of its financial year.
The information provided in the Annual Return should contain the latest update on the society and its office-bearers.
A society can submit its Annual Return via ROS eServices. It is a requirement under the Societies Regulations for a society to submit its Annual Return within one month after the holding of their Annual General Meeting, or if no meeting is held, once in every calendar year within one month after the close of its financial year. The information provided in the Annual Return should contain:
The current President, Secretary and Treasurer are required to verify and submit the application online. Statement of accounts duly signed by the society's auditors or qualified company auditors should be attached in docx, pdf, png or jpg format. The file size of each attachment should not exceed 5Mb.
The Annual Returns should be submitted together with the audited Accounts.
A statement of accounts lists a society's income, expenditure, assets and liabilities for the financial year. A sample statement of accounts can be downloaded as follows:
A society that does not have any monetary transactions, assets or liabilities for the financial year need not submit a statement of accounts. The society is however, required to declare in writing that it does not have any monetary transactions, assets or liabilities for the financial year.
It is a measure of the net wealth of a society, after meeting its financial obligations. In accounting terms, society's funds are the residual of recognised assets less recognised liabilities (i.e. Total Assets - Total Liabilities).
A society is required to refer to its constitution for auditing requirements. Where the gross income or expenditure of the society exceeds $500,000 in that financial year, Section 4 of the Societies Regulations requires that the accounts be audited by a qualified company auditor.
The society is required to comply strictly with the rules in its constitution in effecting its own dissolution. Thereafter, society needs to submit its voluntary dissolution via ROS eServices together with the following supporting information / documents:
There is no need to submit the list of immovable properties acquired by your society and the list of trustees to ROS.
Please seek reference from your society's Constitution.
A trustee can either be an individual or a company, as may be stipulated in your society's constitution.
Payment via ROS eServices can be made using credit cards, debit cards or though e-wallets such as Google Pay and Apple Pay. The following credit cards are supported by STRIPE:
Alternatively, if you wish to pay in person preferably by NETS at ROS service counter, please book an appointment via the ROS Appointment Form at least 3 working days in advance. The Registry of Societies has stopped accepting cash and cheque payments over the counter since 1 April 2016 and 1 August 2018 respectively.
A copy of the receipt will be sent to your email address once you have successfully completed your online transaction.
Please refer to the fees as prescribed in the Societies Regulations.
A society should hold its Annual General Meeting in accordance with the provision in the society's constitution.
Your society's constitution is a private contractual agreement among members. The holding of an Annual General Meeting is a rule in your society's constitution. Your members must agree to any changes in the month the Annual General Meeting is supposed to be held. If the change is to be permanent, the members would have to pass a resolution at a General Meeting to change the rule. Thereafter, an application to amend this rule must be made to the Registry of Societies. The change has to be approved by the Registry of Societies before it can be adopted by the society.
Constitutions and Annual Returns (excluding audited statements of accounts) may be purchased via the Purchase Document function in ROS eServices. A fee of $10 is payable.
Upon successful payment, you will be shown the receipt for the payment and a web link to download the documents you have purchased. This web link will only be available for 7 days from the time of purchase in the "Document Purchased" tab on the dashboard after you have login to ROS eServices via Singpass. The receipt and web link will also be emailed to you.
Members of the public are encouraged to purchase available documents online via the Purchase of Documents e-service at ROS eService. The following options are available for the purchase of documents:
1) No Certified True Copy Required - $10
2) Certified True Copy Required - $65 search fee
Additional $5 fee per page for successful document extraction
3) All other documents not available online (e.g. statement of accounts) - $65 search fee
Additional $5 fee per page for successful document extraction
All document purchase fees are non-refundable.
For certified true copy and all other documents not available online, Registry of Societies will contact you within 3-5 working days for the purchase upon successful payment of $65 search fee through the document purchase e-service.
ROS eServices is an online system launched on 2 May 2024 to enable members of the public and registered societies to transact with the Registry of Societies for all main services, e.g. checking whether an organisation is a registered society, applying for the registration of a society, submitting Annual Returns, etc. Payment for Registry of Societies' services can also be made online using a credit card.
Singpass is the common password used to transact online with different Government agencies. With Singpass, you no longer need to remember different passwords when transacting with Government agencies. Singpass provides greater authenticity on the person transacting online.
Please visit www.singpass.gov.sg to check your eligibility for Singpass.
Please visit www.singpass.gov.sg for more information.
The file size limit for each attachment is 5 MB.
Please refer to the user guides or contact us if you need any assistance on using ROS eServices. You may enquire or provide feedback on system related issues using our feedback form.
The Registry of Societies does not issue Corppass to societies.
Only your society's Corppass Administrator is able to create a Corppass User account for you. Please approach your Corppass Administrator to register a Corppass User account. If you need further assistance, please contact Corppass Support at 6635 3530 or email support@corppass.gov.sg.
For assistance on Corppass, please call Corppass Support at 6335 3530 or email support@corppass.gov.sg. You can also fix a one to one appointment with them.
If you already have a Corppass account for your society, you are advised to log in using Corppass account. With effect from 1 Sep 2018, you would only be able to use Singpass for the registration of new societies. For all other digital services, you are required to login in using your Corppass account.
The representative of the secretarial firm can use his/her Singpass to log in to ROS eServices for registration application and purchase of documents. However, the firm cannot use its Corppass account to create applications or submissions on behalf of registered societies.
For societies, Registered Officer(s) ("ROs") refer to the President, Secretary and Treasurer.
You would need to update the records of the latest office bearers of your society with the Registry of Societies by submitting an Annual Returns or a Change of Management Committee Details. Thereafter, the information will be updated to facilitate your Corppass registration. Please submit an Annual Return to update ROS of the latest Committee Members elected at the last Annual General Meeting. Otherwise, please submit a Change in Management Committee Details if there are any ad-hoc changes in Committee Members in between Annual General Meetings.
The Registry of Societies does not provide contact details of the office-bearers to Corppass Office. The names of the Registered Officers are updated to ACRA after the Registry of Societies has filed the Annual Returns/Change of Management Committee Details.
Please log on to Corppass website https://www.corppass.gov.sg. Under the "Services" option, look for "Find your Corppass Admin".
The Corppass Administrator of the society shall create Corppass user accounts for the newly elected President, Secretary and Treasurer before the society submits its Annual Returns. This is to enable the President, Secretary and Treasurer to verify the Annual Returns using their Corppass account.
Yes, the Registered Officer can be the Corppass Administrator and Corppass Administrator account can be used to verify applications and submissions.
The Maintenance of Religious Harmony Act (MRHA), enacted in 1990, provides for powers to maintain religious harmony in Singapore based on two principles: (i) followers of different religions should exercise moderation and tolerance towards one another and their beliefs, and not instigate religious enmity or hatred; and (ii) religion and politics should be kept separate.
In October 2019, amendments were made to the Act to strengthen the Government's ability to safeguard against and respond more effectively to threats to our religious harmony.
Under MRHA, religious groups will have to:
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All religious groups that are incorporated under the Companies Act, registered under the Societies Act, or any other body of persons whose purpose is the promotion of any religion, religious worship or the practice, conduct, teaching, or propagating of any religious belief, shall be subjected to the requirements of MRHA.
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"Religious group", under MRHA, includes -
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The governing body of a religious group, under MRHA, refers to the group of elected/appointed individuals to whom the leadership responsibilities of the religious group is entrusted to. The leadership responsibilities include
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Religious groups with difficulties meeting the leadership requirements may be granted exemptions on a case-by-case basis.
To learn more about the application process, religious groups may email to MHA_RFPD@mha.gov.sg.
Under MRHA, the term "foreign affiliation" refers to an arrangement with a foreign principal where the religious group is accustomed to act in accordance with its instructions, or where the foreign principal exercises total or substantial control over the religious group's activities.
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Appointed Day, under the MRHA, refers to the date of commencement of the amendments made to MRHA. The Appointed Day is 1 November 2022.
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Religious groups registered as societies under the Societies Act can access ROS website to make the declaration via either one of the two iROSES Digital-eServices, ie. Annual Returns or Change of Management Details.
-Annual Returns (if the religious group's governing body was elected at an Annual General Meeting for which an Annual Returns submission for 2022 has not been submitted to ROS).
OR
-Change of Management Details (for all other circumstances regardless of how recent the last update had been made to ROS).
You may visit https://go.gov.sg/mrha-faq to access a list of Frequently-Asked-Questions (FAQ) related to MRHA. For any further queries, you may email Registry of Foreign and Political Disclosures (RFPD) at MHA_RFPD@mha.gov.sg for assistance.