The three authorisation stages
The guide published 30 March 2023 is for non-UEN entities using Automatic Exchange of Information (CRS and FATCA). It separates selecting services for the entity, assigning them to its own users, and authorising a tax-agent firm. For these entities, the AEOI service alone is insufficient: the administrator must select and assign For Non-UEN Entity Only alongside the relevant IRAS service. That additional service associates access with the IRAS-issued ASGD/ITR/UF tax reference.
Prepare the entity and personnel details
Before assigning access, prepare staff full names and email addresses, with the IRAS services each needs. Have the foreign entity’s own IRAS tax reference ready. The screenshots use sample references such as A1234567E and T01UF2345A; these illustrate the field and are not references to copy into a real authorisation. When appointing an agent, also identify the intended firm accurately by its UEN/entity ID or name.
Select both services for the entity
In Corppass, open e-Service Access and Select Entity’s e-Services. Use the search bar to find IRAS services. Tick Automatic Exchange of Information (CRS and FATCA) and For Non-UEN Entity Only, then Next. This organisational selection precedes either staff assignment or agent authorisation; a personal login or an enabled entity service does not by itself give an individual submission access.
Enter the non-UEN reference and review
In the AEOI details, the guide directs administrators to leave Effective RY From and Effective RY To blank so the Approver can submit for all reporting years. In For Non-UEN Entity Only, enter the entity’s IRAS-issued tax reference in ASGD/ITR/UF. Proceed with Next, review the selected services and reference, then Submit. The confirmation says the services are ready for assignment, so continue to the relevant staff or agent route rather than treating selection as the completed authorisation.
Assign both services to own users
Under e-Service Access, choose Assign Selected e-Services. Select the intended user or users and Next. Different service permissions for different users must be assigned separately. From the previously enabled list, select both For Non-UEN Entity Only and AEOI, then Next. If the required service is absent, the illustrated page provides a link to add it to the entity first.
Set Approver access and avoid reporting-year restrictions
For AEOI select Approver. Leave Effective RY From/To blank as instructed for all reporting years. For Non-UEN Entity Only again enter the entity’s ASGD/ITR/UF reference. The guide also instructs leaving the Approver’s Authorisation Effective Date and Authorisation Expiry Date blank; the screenshot annotations partly attach this note beside the non-UEN details, while the review screen lists both services. Follow the guide’s intended unrestricted-year configuration rather than inserting historical screenshot dates. Review the assignment and Submit.
Confirm staff access and allow processing time
Check the confirmation that the e-services have been assigned to the selected users. The PDF asks users to allow three days before logging into myTax Portal. This is a stated processing allowance, not confirmation that a CRS or FATCA return has been submitted. The completed procedure grants access to the service; reporting content and successful return submission remain separate.
Find and select the tax-agent firm
For the agent route, open Third Party and Authorise Third Party Entities. Search by the firm’s UEN/entity ID or name; partial-name searches are allowed and return a list of matching entities. Verify the intended firm, tick it and Next. The next list contains only enabled services that permit third-party authorisation. Select both For Non-UEN Entity Only and the relevant AEOI service, not just one, then Next.
Complete the agent’s role and reference details
Assign Approver for the agent’s AEOI service. Leave Effective RY From/To blank so the agent can submit all reporting years. Enter the client foreign entity’s IRAS ASGD/ITR/UF reference for the non-UEN service, and follow the guide’s blank Approver authorisation-effective/expiry-date instruction. Review the firm, both services, role and client reference; Submit to confirm. The confirmation says the agent has access and will receive a notification. Allow three days before the tax agent logs into myTax Portal, as the source instructs.
Use the dated guide within its scope
The guide is an authorisation walkthrough, not the test for whether an entity is a reporting financial institution or the substantive CRS/FATCA reporting rules. It does not show the tax-agent firm’s later internal staff-delegation workflow. The March 2023 screenshots include historical menus and sample identities, so the live portal may use different navigation. Preserve the substantive requirements: both services, the correct client tax reference, Approver and appropriate unrestricted reporting-year settings.
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 ↗