Automatic Exchange of Information (CRS and FATCA)

For Reporting SGFIs to submit an application for CRS registration.

Reporting SGFIs that are registered with the United States Internal Revenue Service for Foreign Account Tax Compliance Act ("FATCA") are required to provide their FATCA registration information to IRAS using this Digital Service.

You do not need to log in to myTax Portal to use this Digital Service.

1. Singapore Tax Reference Number of the Reporting SGFI, if available.
2. Singapore Tax Reference Number of the trustee if your financial institution is a Trust.
3. Singapore Tax Reference Number of a Point of Contact if:
   
   a. your financial institution is not a Trust; or
   
   b. your financial institution is a Trust and has a Singapore non-individual Trustee.
   
   

   Passport Number is required if the Point of Contact does not have a Singapore Tax Reference Number.

4. Letter of Authorisation for the Point of Contact.
   

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF

Processing

Your application will take about 3 weeks to be processed. Once the application is processed, IRAS will send an email to the Reporting SGFI's Point of Contact or trustee to inform the person of the registration outcome. 

IRAS CRS FAQs (PDF, 447KB): Refer to Section G - Registration Requirements

Apply for CRS Registration e-Service User Guide (PDF, 606KB)

Sample Letter of Authorisation for the Reporting SGFI's director or principal officer to authorize an individual as the FI's Point of Contact (DOC, 25KB)

Sample Letter of Authorisation for trustee of a Reporting SGFI (that is a trust) to authorise an individual as the FI's Point of Contact (DOC, 25KB)

For members of the public to check if an entity is registered with IRAS as a Reporting SGFI for CRS purposes.

You do not need to log in to myTax Portal to use this Digital Service. 

1. The entity's Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); or
2. Name of the entity.
   

For Reporting SGFIs to view their AEOI registration details.

Reporting SGFIs that have provided IRAS with their FATCA registration information can also update^ their Sponsor and Trustee (where applicable) Global Intermediary Identification Number (GIIN).

Log in to myTax Portal, Select More > AEOI > Update/ View FI AEOI Profile.

^A Third Party of the Reporting SGFI will not be able to update the AEOI registration information of the FI.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

Submission

NA

Processing

All changes will be effected immediately.

For users of the AEOI Digital Services to update their designation and contact details with IRAS. Users can also select the type of email alerts that they wish to receive from IRAS on AEOI matters relating to the Reporting SGFI.

Log in to myTax Portal, Select More > AEOI > Update/ View My Profile.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

Submission

NA

Processing

All changes will be effected immediately.

For Reporting SGFIs to view their address and appointed Point of Contact for AEOI purposes.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

For Reporting SGFIs that are trustees and have agreed to assume the reporting obligations of a Trustee-Documented Trust (TDT), to maintain a record of the TDT with IRAS for AEOI reporting.

Log in to myTax Portal, Select More > AEOI > View/ Edit Trustee-Documented Trusts

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).
3. Use the TDT PDF form if you choose to create or update multiple TDT records using a PDF form instead of creating the records individually online.

Submission

(For updating/ creating multiple TDT records)

Time required: 5 minutes

Maximum file size: 2MB

Acceptable file type: PDF

Processing

For online updates, all changes will be effected immediately.

For updating/ creating of multiple TDT records, the request will take about 2 to 3 days to process. Once the request is processed, IRAS will send an email to the Reporting SGFI’s Point of Contact and other authorised users (who are subscribers of the email alert) to inform the person to log in to myTax Portal to view the processing results using the View AEOI Notices/ Letters Digital Service. 

PDF Form to create or update multiple TDT records (PDF, 540KB)

View and Edit TDT e-Service User Guide (PDF, 460KB)

For Reporting SGFIs to search the AEOI Digital Services transactions that were performed by their authorised users.

Log in to myTax Portal, Select More > AEOI > View AEOI Digital Service Transaction History.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

For Reporting SGFIs to view the status of their CRS/FATCA Returns that were submitted by their authorised users. 

Log in to myTax Portal , Select More > AEOI > View CRS/FATCA Return Status

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

For Reporting SGFIs to submit their annual CRS or FATCA returns.

Log in to myTax Portal, Select More > AEOI > Submit CRS or FATCA Return.

1. Your Singpass.
2. The Reporting SGFI's Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); and
3. CRS or FATCA Return, where applicable.

Submission

Time required: 5 minutes

Maximum file size: 5MB

Acceptable file types: XML, PDF

Processing

Online submissions of nil return will be processed by the next calendar day.

Online submissions of CRS or FATCA return via file upload will be processed within 2 to 3 days. Once the submission is processed, IRAS will issue a notice to the Reporting SGFI if the submitted CRS or FATCA return is (i) rejected due to File or Record Level Error(s), (ii) accepted with Record Level Error(s) or (iii) accepted without errors. An email will be sent to the Reporting SGFI’s Point of Contact to inform the person to log in to myTax Portal to view the notice using the AEOI Notices/Letters Digital Service.  

Submit CRS or FATCA Return e-Service User Guide (PDF, 455KB)

CRS

IRAS XML Schema User Guide for CRS Return (Third Edition) (PDF, 4,440KB)  

List of IRAS CRS File and Record Level Errors (PDF, 240KB)

CRS Fillable PDF Return Form Version 2.0 (PDF, 3494KB)

FATCA

US IRS FATCA XML Schema V2.0 User Guide (PDF, 1,182KB) (US IRS' Publication 5124)

IRAS Supplementary XML User Guide for Preparing the FATCA Reporting Data File (PDF, 255KB)

List of IRAS FATCA File and Record Level Errors (PDF, 239KB)

FATCA Fillable PDF Return Form (PDF, 410KB)

For Reporting SGFIs to view the (i) status or (ii) the details^ of the Account Reports that have been submitted to IRAS.

Log in to myTax Portal, Select More > AEOI > View Submitted Financial Account Report.

^A Third Party of the Reporting SGFI will not be able to view the details of the Account Reports submitted to IRAS.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

For Reporting SGFIs to view IRAS-issued notices/ letters on AEOI matters. (Records for current and past 3 years are available)

Log in to myTax Portal, Select Notices/ Letters > AEOI

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

For Reporting SGFIs to correspond with IRAS on AEOI matters.

When composing an email on AEOI matters, please select:

Tax Category = AEOI

Taxpayer Group = CRS or FATCA

Log in to myTax Portal, Select Email Us

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); and
3. Supporting document, where applicable.

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF

Processing

Your request, enquiry will generally be responded to within 2 weeks. IRAS may also contact you to seek clarification.

For Reporting SGFIs to submit an application to deregister for CRS and/or provide IRAS with their FATCA deregistration information.

Log in to myTax Portal, Select More > AEOI > Apply to deregister for AEOI^.

^A Third Party of the Reporting SGFI will not be able to access this Digital Service.

1. Your Singpass.
2. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR);
3. Cover letter for deregistration; and
4. Supporting documents (e,g, a copy of the final gazette for entities that have been struck off).

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF

Processing

Your application will take about 3 weeks to be processed. Once the application is processed, IRAS will send an email alert to the Reporting SGFI’s Point of Contact to inform the person to log in to myTax Portal to find out the processing results.

Apply to deregister for AEOI e-Service User Guide (PDF, 337KB)

Sample cover letter for deregistration (DOC, 29KB)