Open the donation year
After company login, enter the corporate-tax donation-view service and select the calendar year. The records concern donations to approved Institutions of a Public Character. Match the year to the donation’s actual date rather than assuming the selection is an assessment year.
When records become available
The guide says donations made during the current year become viewable from January of the following year and provides the preceding three calendar years. A current-year donation missing before that January is therefore not necessarily missing from IRAS’s underlying information. This four-page edition was published on 1 September 2018 and is a records-viewing workflow, not all donation-deduction rules.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗