A twenty-two-page October 2021 portal guide
The source estimates ten minutes to submit, with FI/trustee identification, point-of-contact identification/contact details and appropriate authorisation ready. It covers FI registration with a Singapore tax reference number and a fund-manager-filed trust in one route, and trustee-filed trusts in another. These are screenshots/instructions correct at 23 October 2021; ten minutes is preparation/submission effort, not approval time.
Answer the entry questions accurately
The landing page asks whether the FI has a Singapore tax reference number and whether it is a trust. For a non-trust FI with a number, the first route illustrates Yes/No. The heading also covers a fund-manager-filed trust, but the text’s instruction to answer No is explicitly conditional on not being a trust. Do not mark a real trust as non-trust just to copy that example. For the trustee route answer trust Yes and tax-number Yes/No according to the actual facts.
FI identity, selected regime and four classifications
Choose ASGD, ITR, UEN-Business, UEN-LocalCo or UEN-Others as appropriate and enter the FI’s tax reference number. For a trustee-filed trust without that number, enter the trust name. Select CRS registration, FATCA registration-information provision, or both. Screenshots also require the relevant FI types: Depository Institution, Investment Entity, Custodial Institution or Specified Insurance Company. The guide is a registration workflow, not a classification ruling.
First reporting year and both GIIN fields
For each selected regime enter the first calendar year becoming a Reporting Singaporean FI with due-diligence/reporting duties; the example 2017 is not a default for every entity. FATCA GIIN is the identifier received from IRS registration. Enter sponsor GIIN if a sponsor assumes obligations and FI’s own GIIN as applicable; for a Sponsored Closely Held Investment Vehicle the instruction also uses the sponsor’s GIIN in the FI field. CRS year, FATCA year, Singapore reference number and GIIN are different data.
Authorised contact details in the FI route
POC must be an authorised individual IRAS can approach for AEOI. Enter NRIC/FIN/ASGD tax reference number, or passport plus issuing country if no Singapore reference; name, designation, email, mobile/office contact. Screenshot adds email re-entry confirmation. Name/designation/email/confirmation are starred; the source lists both phone fields but does not mark them both as mandatory. Obtain the appropriate authorisation letter rather than assuming any employee is the contact.
Trustee type and identity details
Trustee route selects Individual Trustee or Non-Individual Trustee, then trustee details. The depicted non-individual screen requires Singapore tax reference, name, email and office telephone; fax is unstarred. For a non-individual trustee, separately complete its authorised POC’s ID/passport-country, name, designation, email plus confirmation and contact details. These are trustee/POC details, not a substitute for the trust’s identity in step 2.
Upload different documents for the two routes
The FI route uploads FI-POC authorisation, using the correct FI or trustee template. The trustee route uploads trust deed/agreement and trustee-POC authorisation. Individual trustees do not require a POC authorisation letter, but the deed/agreement requirement is separately stated. Screenshots allow PDF with maximum 2 MB per attachment; distinguish this limit from the ten-minute estimate. Read the current service requirements if the portal version has changed.
Declarations, declarant fields and confirmation
The two declaration boxes confirm authority to submit for the FI and correctness/completeness of information/documents. Complete declarant name, designation, contact and email; the depicted screen has a verification-code field. Submit then choose Yes to proceed or No to cancel in the confirmation dialogue. This article explains the process; copying an example’s name/contact is not valid applicant information.
Acknowledgement is submission, not registration approval
Both routes finish with Successful Submission showing entity, acknowledgement number and date/time. SaveAs PDF/Print retains the receipt. The screenshot note expects average processing around three weeks, then outcome email to POC/trustee, with Check CRS Registration Status service for enquiry. That is the source 2021 expectation, not a guaranteed present SLA; successful submission is not proof approval has already occurred.
Keep source evidence and review the applicable classification
Store submitted information, authorisations/deed, acknowledgment and outcome together. This guide does not determine whether an entity is a reporting FI, create a GIIN by itself, or set every annual CRS/FATCA filing requirement. Its first-year example and 2021 sample acknowledgment identify historical screenshots. Use substantive official CRS/FATCA guidance alongside the workflow and retain the original PDF for full screens.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗