Apply for Commissioner General’s approval
A charitable organization that wishes to be approved by Commissioner General for the purposes of income tax is required to submit a completed Registration of Charitable Organizations (MIRA 103) form to MIRA together with all necessary supporting documents.
Registration of Charitable Organizations (v.20.1)
- Section 21(a) of the Income Tax Act (Law Number 25/2019) allows a deduction in respect of donations made by a person to a charitable organization approved by the Commissioner General.
- Section 12(d) of the Act exempts such organizations from Income Tax.
- Organizations falling within sections 21(a) and 12(d) of the Act who wish to be approved by the Commissioner General are required to submit this application to MIRA under Chapter 6 of the Income Tax Regulation (2020/R-21) as amended.
- You may upload the filled out form using the button below, or, submit the form to your nearest MIRA counter.
