A complete guide on Singapore Tax Identification Number (TIN) - 2024

Navigating tax identification numbers in Singapore can be challenging. Many have struggled, but mastering it is crucial for compliance and success in the Lion City.

In this comprehensive guide with Singapore government insights, you’ll learn about:

• What a Singapore tax identification number (TIN) is for residents, foreigners, local and foreign companies;
• What to do with your tax ID number;
• A step-by-step process for obtaining a TIN;
• How to manage and update your tax reference number.

Ready to get your Singapore tax identification number and ensure smooth operations for your business and legal compliance for yourself? Let’s dive in.

1. What is the Singapore tax identification number (TIN)?

A Singapore Tax Identification Number (TIN) is a unique combination of letters or numbers assigned to individuals and businesses for tax purposes with government agencies, mainly IRAS. 

• The tax identification number for Singapore companies, both local and foreign, is its unique entity number or UEN;
• Tax ID number for foreigners working/residing in Singapore or holding a Work Pass (Employment Pass, Immigration Pass) is the foreign identification number or FIN;
• For Singapore citizens or permanent residents of Singapore, the tax reference number is the NRIC number or national registration identification card number;
• For individuals or entities without an NRIC/FIN or a UEN, the Inland Revenue Authority of Singapore will issue the following identifiers: a tax reference number  (ASGD) or the income tax reference number (ITR).

2. Overview of tax identification numbers for Singapore citizens and permanent residents

2.1. NRIC format

If you are a Singapore citizen and permanent resident, your tax reference number is the same as your NRIC number. You will use this tax number for statutory procedures such as filing taxes.

The NRIC will have the format like this: #0000000@, whereas

#

• This is a letter that can be "S", "T", "F", "G" or “M” depending on the status of the holder.
• Singapore citizens and permanent residents born before the year 2000 are assigned the letter "S". 
• Singapore citizens and permanent residents born in and after 2000 are assigned the letter "T".

0000000 

• This is a 7-digit serial number assigned to the document holder 
• For those born in 1968 and after, the NRIC number starts with their year of birth (e.g., 71xxxxx# for someone born in 1971).
• For those born in 1967 and earlier, the NRIC number commonly begins with 0 or 1 and does not relate to the year of birth.
• Those who became permanent residents or citizens before 1967 (Non-native Singaporeans) are assigned numbers starting with 2 or 3.
• Those becoming Singapore permanent residents or citizens after 2008 have numbers starting with 4 or 5.
• The remaining numbers are randomly assigned according to the issuance number.

@ - Checksum alphabet: The last character is a checksum alphabet used for verification.

2.2. How do you get your tax identification number as a Singapore citizen and permanent resident?

As a citizen or permanent resident, you will automatically get your TIN based on your national registration identity card number. You don't need to apply separately for the TIN in this case. You can find this number labeled as “Identity Card No.” on the front side of your National Registration Identity Card (NRIC).

3. Overview of tax identification numbers for foreigners (Singapore non-residents)

If you are a foreigner who plans to work and reside in Singapore, your income tax id number will be your foreign identification number (FIN). The FIN will be issued by the Ministry of Manpower (MOM).

The FIN will have the format like this: #0000000@, whereas:

#

• Employment or student passes issued before 2000: FIN starts with the letter "F".
• Employment or student passes issued in and after 2000: FIN starts with the letter "G".
• Employment or student passes issued in and after 2022: FIN starts with the letter "M".

0000000 

• This is a 7-digit serial number assigned to the document holder 
• The remaining numbers are randomly assigned according to the issuance number.

@ - Checksum alphabet: The last character is a checksum alphabet used for verification.

3.1. How do you get your Singapore tax identification number as a foreigner?

For Employment Pass Holders

The Immigration and Checkpoints Authority (ICA) assigns you your foreign identification number (FIN) when you receive your Employment Pass. You can find this identifier on the work pass provided by the Ministry of Manpower (MOM).

For Other Long-Term Pass Holders

If you hold other long-term passes such as a Dependent Pass or a Long-Term Visit Pass, the ICA will also assign your FIN. Like Employment Pass holders, your FIN will be printed on your pass or official documents issued by MOM.

To check or see your valid TIN (which is FIN in this case), you must register a Unique Account with the Inland Revenue Authority of Singapore (IRAS) through their online portal or sign up using your SingPass account,

4. Overview of tax identification numbers for Singapore local and foreign companies

4.1. UEN number format

Suppose you are a business owner/entrepreneur who wants to find your tax ID number for your local or foreign Singapore companies. In that case, the tax identification number is also the company’s unique entity number or UEN.

This is a nine or ten-digit alphanumeric identifier which is issued by the Accounting and Corporate Regulatory Authority (ACRA). 

The UEN is used for all business-related identification and tax purposes, like:

• Upgrade company information with ACRA;
• Apply for import and export permits with SC;
• Make CPF Payments to CPFB (CPFB issues an additional sub-code for this purpose)
• File tax returns with IRAS

The UEN varies based on factors, including entity type, year of issuance, and the agency issuing the UEN.

Note: : Identification number cannot be blank and must not have preceding space(s). Those highlighted in bold are fixed prefixes and the symbol for UEN format is as follows

• D is a space 
• C is a check alphabet 
• F for Foreign Companies
• N is a number
• YYYY/TYY/SYY/RYY is the year of registration ('T' represents '20', 'S' represents '19' and 'R' represents '18'., for example, T08 is 2008, R00 is 1900, S89 IS 1989)
• PQ is a Singapore company type

Typical issuance agency for UEN

4.2. How can you get your UEN for your Singapore company?

You can only receive your unique entity number if you register a business/company in Singapore.  The process to receive your UEN is as follows

1. Choose your company type. If you are a foreigner incorporating a company in Singapore, you must have a professional registered agent like Global Link Asia Consulting to support you along the way  (This is a legal compliance).
2. Register your company with ACRA.
3. Get your normal UEN or a SUN (Special unique entity number): A SUN allows business owners to remember their UEN and get a “beautiful number” (according to Asia culture and Feng Shui) when transacting with government agencies.

5. What to do if you lose your Singapore tax identification number?

• For Singapore citizens and permanent citizens losing their NRIC, you should apply for a replacement through the Immigration and Checkpoints Authority (ICA)
• For foreign work pass holders losing their Work Pass, you should submit a replacement application through the Ministry of Manpower (MOM) or ICA.
• For business losing their certificate of incorporation, you can check your official ACRA registration documents online or consider buying your physical certificate of incorporation.

6. How can Global Link Asia Consulting help you help you set up and manage your Singapore company?

No matter what stage you are, a startup, a running business, or a company wanting to expand overseas, Global Link Asia Consulting can help you on your mission.

We can help you:

• Register a company in Singapore;
• Open a corporate bank account in Singapore with a 99% success rate;
• Appoint a reliable nominee director and an experienced secretary;
• Choose the right company types for tax optimization in Singapore;
• Apply for Singapore business licenses;
• Get an affordable, professional registered office address for business;
• Support to open, authenticate, and manage Stripe Paypal Business in Singapore, Hong Kong, and the U.S;
• Handle all your tax accounting needs, timely annual filings, auditing, and more.

7. FAQs about Singapore tax identification number

We offer a comprehensive range of accounting and tax services for Singaporean companies. Our services include:

• Tax Consulting including corporate income tax, GST tax, contractor tax, and more.
• Monthly/Annual Tax Accounting services in accordance with Singapore accounting standards (SFRS).
• QuickBooks Consulting and Licensing.
• Corporate Income Tax Return Preparation
• GST Tax Return Preparation.

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