Clubs, trade associations, management corporations, town councils and pension and provident funds

  
      Due dates for filing
     
      Type of form
      
      Due date for payment of tax
      
     15 April
    
      Form P1 - Associations, Clubs and other Societies Income Tax Return
     
     (a) Within 1 month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller
     
     15 April
    
      Election Form for Bodies of Persons for Carry-Back of Capital Allowances and Trade Losses
     
     Not applicable
     
      Before the due date for the filing of Form P1
     
      Application for Waiver to Submit Income Tax Return (Form P1) by a Dormant Club/Association
    
     Not applicable