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General
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1.
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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.
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2.
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| 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. |
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Societies which identify themselves publicly as or whose membership is confined exclusively to members of a single race. |
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Any society whose object, purpose or activity, whether primary or otherwise, is to represent; promote any cause or interest of; or discuss any issue relating to a class of persons defined by reference to their gender or sexual orientation. |
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Any society whose object, purpose or activity, whether primary or otherwise, is to promote or discuss the use or status of any language. |
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Any arts groups except those promoting classical music/works. |
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| 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. |
| a) |
Any society whose object, purpose or activity, whether primary or otherwise, is to represent persons who advocate; promote; or discuss any issue relating to any civil or political right (including human rights, environmental rights and animal rights). |
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| Under the Maintenance of Religious Harmony Act (MRHA), religious groups will have to comply with the following leadership requirements: |
| a) |
The President, Secretary and Treasurer (or their equivalent roles) have to be Singapore Citizens or Singapore Permanent Residents; and |
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| b) |
The majority of the religious group's governing body have to be Singapore Citizens. |
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3.
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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.
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4.
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| 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.
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5.
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| 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:
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Maintain proper accounts and records of the transactions and affairs of the society for a period of at least 5 years; |
| b) |
Submit an Annual Return and its audited statement of accounts to the ROS annually; |
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Apply to change its name, place of business and rules; |
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Apply to use any flag, symbol, emblem, badge or other insignia; |
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Submit an audited statement of accounts (income and expenditure and balance-sheet) within 60 days of the conclusion of any fund-raising appeal; |
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Submit a certificate upon its voluntary dissolution. |
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| The above submissions / applications can be sent to ROS via the iROSES. |
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6.
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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' website at www.ros.mha.gov.sg to submit the Annual Returns or Change of Management Committee Details.
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7.
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| The information can be downloaded as follows: |
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8.
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An application for a permit must be made to the Gambling Regulatory Authority.
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9.
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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.
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10.
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For foreign alumnus, membership is restricted to residents of Singapore.
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11.
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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).
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12.
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13.
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14.
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| 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: |
- an estimated Notice of Assessment (Tax has to be paid within one month, based on IRAS' estimated Notice of Assessment)
- a penalty for not filing
- Court Summon
- Warrant of Arrest, or take legal action. For more details, please refer to https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/filing-clubs-and-associations-income-tax/late-filing-or-non-filing-of-tax-returns
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15.
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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:
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- 5% penalty
- 1% additional penalty
- When the 5% penalty has been imposed, a Demand Note will be issued, showing the unpaid tax and penalty. Payment has to be made within one month.
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| For more details, please refer to https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/filing-clubs-and-associations-income-tax/late-filing-or-non-filing-of-tax-returns.
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16.
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| 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.
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| 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:
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17.
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| 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: |
| i. |
Validity of General Meetings / the manner in which General Meetings are conducted. |
| ii. |
Election procedures of Committee Members / Who are the rightful Committee Members. |
| iii. |
Interpretation of Society's Constitution / amendments to Constitution. |
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How the resolutions were passed at General Meetings / number of votes which can be counted at General Meetings. |
| v. |
Disagreements on the strategic direction of the Society. |
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| Societies are advised to take action within their own rules / Constitution to remedy the problem, seek arbitration or legal advice, if necessary. |
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18.
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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 30 days.
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1.
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| 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: |
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a) |
Any company registered under any written law relating to companies for the time being in force in Singapore. |
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b) |
Any company or association constituted under any written law.
| ba. Any limited liability partnership registered under the Limited Liability Partnerships Act (Cap. 163A). |
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c) |
Any trade union registered or required to be registered under any written law relating to trade unions for the time being in Singapore. |
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d) |
Any co-operative society registered as such under any written law. |
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e) |
Any mutual benefit organizations registered as such under any written law relating to mutual benefit organizations for the time being in force in Singapore. |
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f) |
Any company, association or partnership, consisting of not more than 20 persons formed for the sole purpose of carrying on any lawful business that has for its object the acquisition of gain by the company, association or partnership, or the individual members thereof. |
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g) |
Any class, society or association of foreign insurers carrying on insurance business in Singapore under any foreign insurer scheme established under Part IIA of the Insurance Act (Cap. 142). |
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h) |
Any school or management committee of a school constituted under any law regulating schools for the time being in force in Singapore. |
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| 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. |
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2.
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There should be 10 or more persons in your society before it is liable for registration.
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3.
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| a) |
Normal Registration process:
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The types of societies that are listed in the Schedule of the Societies Act shall seek registration under the normal registration process. |
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Once ROS has given in-principle approval to the registration and notified the applicant, the society will be registered when ROS receives the registration fee. |
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The society can commence its activities after its registration has been published in the Gazette. |
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| b) |
Automatic Registration process:
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The types of societies that are not listed in the Schedule of the Societies Act are eligible to seek registration under the automatic registration process. |
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A society has to submit its registration application together with a declaration and payment of the registration fee. Once it is registered, the society can start its activities. |
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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. |
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4.
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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.
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5.
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Societies that do not qualify for Automatic Registration shall submit their registration under the Normal Registration process.
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6.
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| 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. |
| a) |
Societies which identify themselves publicly as or whose membership is confined exclusively to members of a single race. |
| b) |
Any society whose object, purpose or activity, whether primary or otherwise, is to represent; promote any cause or interest of; or discuss any issue relating to a class of persons defined by reference to their gender or sexual orientation. |
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Any society whose object, purpose or activity, whether primary or otherwise, is to promote or discuss the use or status of any language. |
| d) |
Any arts groups except those promoting classical music/works. |
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| 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. |
| a) |
Any society whose object, purpose or activity, whether primary or otherwise, is to represent persons who advocate; promote; or discuss any issue relating to any civil or political right (including human rights, environmental rights and animal rights). |
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| Under the Maintenance of Religious Harmony Act (MRHA), religious groups will have to comply with the following leadership requirements: |
| a) |
The President, Secretary and Treasurer (or their equivalent roles) have to be Singapore Citizens or Singapore Permanent Residents; and |
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| b) |
The majority of the religious group's governing body have to be Singapore Citizens. |
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7.
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| 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 is about two months. |
| 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. Registration is immediate for those who qualify under the Automatic Registration process. 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. |
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8.
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| a) |
Information on the society
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Name of the society (and 2 more alternative names for Normal Registration process) |
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Place of Business (defined as the place where the books and records of the society will be kept) |
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Constitution (DOCX, 0B) of Society in English |
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Email, telephone and/or Fax Nos |
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Letters of affiliation, where necessary, in English |
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Constitution of affiliated body, where necessary, in English |
| Letters of approval or support from relevant government agencies, schools, organisations, personalities, etc, where necessary, in English |
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Information on the Members
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Full Name of Proposed Member, NRIC No. / FIN / Passport No., Date of Birth, Country of Birth |
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Title of Office-bearer (e.g. President, Secretary, Treasurer, Ordinary Member, etc), Equivalent Post |
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Residential Address |
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Nationality, Resident Status in Singapore |
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Gender, Marital Status, Race, Religion |
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Contact Information (e.g. email address, residential telephone no., mobile no.) |
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Highest Educational Level, Present Employment Status, Name of Employer/Company, Position/Job Title, Address of Company, Office No. |
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Present Membership in Other Registered Societies, if any (Name of Society, Position in Society) |
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Other information
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Singpasses of the President, Secretary and Treasurer of the society. |
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Email addresses of the President, Secretary and Treasurer of the society. |
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Name, address, email and telephone no. of a Contact Person for the application. |
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Additional Questions if you are applying under normal registrations:
1 What are the other two alternative names - in order of preference - that your society would like to be called? What is the meaning and significance of the alternative names? Where applicable, please also provide the foreign language characters (e.g. Chinese, Arabic, Tamil etc.) of the alternative names.
2 What are the sources of funds for the society, apart from those mentioned in the constitution?
3 Was the society previously in existence? If so, where was it and why was it not registered then? Was it registered under any written law?
4 What is the expected size of membership?
5 Will any foreigners be employed? If so, who are they (name, date of birth and passport number)? How long will they be working here?
6 Does the proposed society represent the interests of any ethnic group? Is the membership restricted to any
particular ethnic community? If so, please state the ethnic group.
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| e) |
Additional Questions if you are a religious society
| A "religious society" refers to any society conducting worshipping activities or studying any religious text pertaining to any deity or deities. |
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Catholic or Christian Societies
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What is the Christian denomination of the proposed society? |
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Will the society publish any literature in Singapore for dissemination outside Singapore and vice-versa? In what languages will the literature be published? |
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Please state the church each protem member is currently attending. |
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Please provide us with the religious leader's curriculum vitae including his name, NRIC No./Foreign Identification No. (FIN)/Passport No., nationality and religious background. |
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Is the proposed society under or intending to come under any umbrella Christian organisation, locally or overseas? If so, please state the name of the organisation. |
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Buddhist or Taoist Societies
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What are the deities that will be worshipped/revered/paid homage to? What do they symbolise? (Names in Chinese characters must also be provided, where applicable.) |
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What are the religious beliefs of the society (i.e whether it is Buddhism, Taoism, Confucianism, a combination of them, etc.)? |
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Will the proposed society be conducting any classes? If yes, please state the texts to be used. |
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Please provide us with the religious leader's curriculum vitae including his name, NRIC No./Foreign Identification No. (FIN)/Passport No., nationality and religious background. |
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Hindu Societies
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What are the deities that will be worshipped/revered/paid homage to? What do they symbolise? |
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What are the religious beliefs of the society? |
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Will the proposed society be conducting any classes? If yes, please state the texts to be used. |
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Please provide us with the religious leader's curriculum vitae including his name, NRIC No./Foreign Identification No. (FIN)/Passport No., nationality and religious background. |
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Other Religious Societies
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What are the deities that will be worshipped/revered/paid homage to? What do they symbolise? (Names in Chinese characters must also be provided, where applicable) |
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What are the religious beliefs of the society? |
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Will the proposed society be conducting any classes? If yes, please state the texts to be used. |
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Please provide us with the religious leader's curriculum vitae including his name, NRIC No./Foreign Identification No. (FIN)/Passport No., nationality and religious background. |
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9.
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Societies can submit their applications via the Integrated Registry of Societies Electronic System (iROSES). 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 or tif 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.
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10.
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A society that is registered under normal registration can conduct its activities after its registration has been published in the Gazette.
A society that is registered under the automatic registration process can carry out its activities upon 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.
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11.
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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 $500 and, where the breach is a continuing one, to a further fine not exceeding $50 for every day after the first day during which the breach continues.iety that is registered under the automatic registration process can carry out its activities upon 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.
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12.
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Please refer to the fees as prescribed in the Societies Regulations.
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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.
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2.
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A society can submit its application for change of name via iROSES. 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.
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3.
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A society's proposed name should not be the same or similar to that of another entity that is already registered. To check, you may refer to the Unique Entity Number (UEN) website,https://www.uen.gov.sg.
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Please provide a letter of support from the relevant authorities if you are using any of the following words as part of the name of the proposed society:
| 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. |
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The word "Singapore" or its abbreviation is generally allowed to be used at the end of the society's name, eg. ABC Society Singapore to indicate the society's place of registration. This is provided that it does not nearly resemble the name of some other society as is likely to deceive the members of the public or members of either society. A letter of support from a relevant government authority is required if the society intends to use the word "Singapore" in front of a society's name. |
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A society will only be allowed to use the word "Foundation" in its name if it is an institution or association with a permanent fund dedicated to charitable, educational, religious, research or other benevolent purpose, and the society is financed by a donation or legacy to aid the society's intended charitable purposes or an endowment for such society. |
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The place of business is defined in the Societies Act as the place where the records and books of accounts of a society are kept. The Registry of Societies will send all correspondences to your society's place of business. Societies should ensure that any changes to their place of business are updated with the Registry.
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2.
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Under the Societies Act, a society may only change its place of business with the prior approval in writing of the Registry of Societies.
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3.
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A society can submit its application for change of place of business via iROSES. 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.
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4.
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The place of business is defined in the Societies Act as the place where the records and books of accounts of a society are kept. Registered societies should ensure that their place of business is updated with ROS. |
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The following addresses are prohibited from use as the society's place of business:
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HDB flat |
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PO Box |
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Undeveloped sites, eg. Mukim Lot 8 |
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Mobile premises, eg. Containers |
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Unofficial addresses, eg. Rooftops, void decks |
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Public places, eg. hawker stalls/stores |
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Embassy / High Commission |
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Virtual Office which is an internet website |
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A letter of consent from the relevant authorities is required if the following addresses are used as the society's place of business:
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Community Centre |
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Government agencies or statutory boards, schools and hospitals |
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5.
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The Registry of Societies will send all correspondences to your society's place of business. Your society's mailing address should be the same as your place of business. Societies should ensure that any changes in their place of business are updated with the Registry.
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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' Guide Constitution (DOCX, 0B).
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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.
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A society can submit its application for amendment of rules via iROSES. 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. The link for iROSES is www.ros.mha.gov.sg.
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4.
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For general guidelines in drawing up your society's constitution, please see ROS' Constitution Guide(DOCX, 0B) for reference. The constitution shall be written in English only.
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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.
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2.
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A society can submit its application for use / change of symbol via iROSES. 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.
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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).
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2.
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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.
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3.
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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.
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4.
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| A society can submit its Annual Return via iROSES. 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:
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| a) |
The latest update on the society and its office-bearers. |
| b) |
A copy of the statement of 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 Regulations 7(1)(b) must be attached.
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| 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. |
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The Annual Returns should be submitted together with the audited Accounts.
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| 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: |
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Sample statement of accounts |
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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.
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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).
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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.
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| Fund-raising appeal as defined under Societies Regulations, means the soliciting or receiving from the public or any class of the public or from members of the society of any money or property (whether for consideration or otherwise) which is made in association with a representation that the whole or any part of its proceeds is to be applied for - |
| a) |
charitable, benevolent or philanthropic purposes; |
| b) |
any specific purposes, whether or not charitable, benevolent or philanthropic, but does not include the collection of membership fees from members of the society. |
| "Proceeds" in relation to a fund-raising appeal , means all money or other property given (whether for consideration or otherwise) in response to the fund-raising appeal. |
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2.
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Societies may, with the approval from relevant authorities, raise funds from members and/or public for whatever purposes. For more information on fundraising permits, please contact the Licensing Division at 6835 0000 or the Charities Unit at 6337 6597.
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A society is required to submit a statement of accounts relating to the fund-raising appeal, within 60 days of the conclusion of any fund-raising appeal. A society can submit its fund-raising appeal via iROSES. The President, Secretary and Treasurer are required to verify and submit the fund-raising appeal online. Documents for attachment should preferably be in docx, pdf, png or jpg format. The file size of each attachment should not exceed 5Mb.
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| 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 iROSES together with the following supporting information / documents: |
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Date of General Meeting at which resolution to dissolve the society was passed |
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Total number of members and number of eligible voting members of the society as at date of General Meeting |
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Number of members present at General Meeting |
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Number of members who voted in favour and number who voted against dissolution |
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Amount of remaining funds and method of disposal |
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Effective date of dissolution |
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The minutes of the general meeting at which the resolution to dissolve the society is passed, duly signed by the President/Secretary. The minutes of meeting must state the reason for dissolution and reflect the details of dissolution as outlined above. |
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The agenda, proxy slips and attendance sheet. |
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Particulars of all the office-bearers |
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Final Audited Income & Expenditure and Balance Sheet of the society and past audited accounts if these have not been submitted before. |
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Documentary evidence to show that the remaining funds of the society had been disposed off in accordance with its rules pertaining to dissolution (e.g. receipts). |
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Bank statement to show that the society's account has been closed and no balance is left. |
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Documentary evidence to show that the society has cleared its tax matters with the Controller of Income Tax. |
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If the society is registered IPC/Charity, it is required to provide a letter of no objection from the Commissioner of Charities when submitting its voluntary dissolution to the Registry of Societies. |
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There is no need to submit the list of immovable properties acquired by your society and the list of trustees to ROS.
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Please seek reference from your society's Constitution.
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A trustee can either be an individual or a company, as may be stipulated in your society's constitution.
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| Payment via iROSES 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: |
| a) |
MasterCard |
| b) |
Visa |
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American Express (Amex) |
| 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. ROS has stopped accepting cash and cheque payments over the counter since 1 April 2016 and 1 August 2018 respectively. |
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Once you have completed your transaction successfully online, you may print a copy of the online receipt for your record at the acknowledgement page. A separate hardcopy receipt will not be issued by ROS.
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Please refer to the fees as prescribed in the Societies Regulations.
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A society should hold its Annual General Meeting in accordance with the provision in the society's constitution.
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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 ROS. The change has to be approved by ROS before it can be adopted by the society.
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Constitutions and Annual Returns (excluding audited statements of accounts) may be purchased via the Purchase Document function in iROSES. A fee of $10 is payable.
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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 48 hours from the time of purchase. The receipt and web link will also be emailed to you.
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Members of public are encouraged to purchase available documents online via the Purchase Document digital service at our website. For documents which are not available online, members of public can purchase it in person at ROS service counter by booking an appointment via the ROS Appointment Form at least 3 working days in advance. Please bring along identification documents such as NRIC for purchase.
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iROSES is the acronym of the Integrated Registry of Societies Electronic System. It is an online system launched on 10 April 2017 to enable members of the public and registered societies to transact with ROS for all of ROS' main services, e.g. checking whether an organisation is a registered society, applying for the registration of a society, submitting a returns, etc. Payment for ROS' services can also be made online using a credit card.
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| The recommended system requirements are: |
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Pentium IV 2GHz PC and above with 1GB RAM |
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Windows XP SP2, VISTA & above |
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Best viewed with Internet Explorer 9.0, FireFox 47, Chrome 51.0.2704, Safari 5.1 & above |
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Latest Java Development Kit installed |
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Persons who are eligible for Singpass are required to transact on iROSES using Singpass. Persons who are not eligible for Singpass may create an iROSES account.
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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.
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You may register an iROSES account.
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iROSES accounts are for persons who are not eligible for Singpass. It is not difficult to create an iROSES account. By creating / registering your own account, it will allow you to select a userid that you prefer.
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At the iROSES account login page, click on Forget Password. You will then be prompted to key in the FIN/Passport number and e-mail address.
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At the iROSES account login page, click on Forget Password. You will then be prompted to key in the FIN/Passport number and e-mail address.
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11.
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The file size limit for each attachment is 5 MB.
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Please refer to the user guides or contact us if you need any assistance on using iROSES.
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ROS does not issue Corppass to societies.
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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.
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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.
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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.
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The representative of the secretarial firm can use his/her Singpass to log in to iROSES for registration application and purchase of documents. However, the firm cannot use its Corppass account to create applications or submissions on behalf of societies.
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For societies, Registered Officer(s) ("ROs") refer to the President, Secretary and Treasurer.
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You would need to update the records of the latest office bearers of your society with ROS 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.
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ROS does not provide contact details of the office-bearers to Corppass Office. The names of the Registered Officers are updated to ACRA after ROS has filed the Annual Returns/Change of Management Committee Details.
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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.
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11.
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Yes, the Registered Officer can be the Corppass Administrator and Corppass Administrator account can be used to verify applications and submissions.
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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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a) |
Comply with the following leadership requirements - (a) The President, Secretary and Treasurer (or their equivalent roles) have to be Singapore Citizens (SCs) or Singapore Permanent Residents (SPRs); and (b) the majority of the religious group's governing body have to be SCs. |
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Disclose to MHA, any single-time donation of SGD 10,000 or more if they are not from SCs or SPRs.
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Declare to MHA the religious group's affiliation to foreign individuals or organisations, who/which are in a position to exert control over them. |
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| Visit this page for more information. |
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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.
Visit this page for more information.
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3.
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| "Religious group", under MRHA, includes - |
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a) |
any company or other corporate body incorporated under the Companies Act (Cap. 50) or any other written law for the purpose of promoting any religion, religious worship or dealing with religious affairs or practising, conducting, teaching or propagating any religious belief; and |
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b) |
any body of person, whether or not registered as a society under the Societies Act (Cap. 311), whose object is the promotion of any religion, religious worship or the practice, conduct, teaching or propagating of any religious belief. |
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| Visit this page for more information. |
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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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the direct involvement in the management of the properties (including donations) belonging to the religious group; and |
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b) |
having the capacity, on behalf of the religious group, to influence the appointment of the religious leaders of the religious group or any institutions affiliated or associated with the religious group. |
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| Visit this page for more information. |
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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.
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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.
Visit this page for more information.
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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.
Visit this page for more information.
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8.
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Religious groups registered as societies under the Societies Act can access ROS website ( www.ros.mha.gov.sg) 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).
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-Change of Management Details (for all other circumstances regardless of how recent the last update had been made to ROS).
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9.
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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.
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If you are unable to find an answer to your query, please submit your Feedback to let us know how we can help you.
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Registry of Societies