一个在新加坡本地注册的企业对本地教育机构（就比如国大）捐款后，企业税如何减免的？

谢谢～

Pursuant to Income tax act S2(1), an educational institution not operated for profit is under the category of “an institution of a public character” (IPC).

Donation to an IPC is qualified for tax deduction, pursuant to S107, income tax act.

S37(3) provides for the deduction of donations on a preceding calendar year basis, but if your co.’s accounting year does not end on 31 Dec, the deduction is on a preceding accounting year basis.

Better ask your corporate secretary for details about donation and tax deduction, and the utilization of tax deduction.