Topic resources
NGO/NPO Tax & Compliance
Browse the guidance and official references below for NGO/NPO Tax & Compliance. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- ASB — NFRS for SMEs carve-out notice, 2081/03/27
- ASB — NPO definition notice, 2076/08/24
- ASB NAS for NPOs 2018
- ASB Notices
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- Social Welfare Council
- ICAN — Ratification of NPO and SME reporting carve-outs, 2081/05/05
- ICAN — Model financial statements under NAS for NPOs
- ICAN — Official NPO model financial-statement folder
- ICAN — NPO model financial-statement workbook, May 2025
Check the source and period
Use the law and instructions for the relevant year and transaction date.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.