What is a Taxpayer Identification Number in Singapore?

In Singapore, every taxpayer is assigned a unique number by the Inland Revenue Authority of Singapore (IRAS) to facilitate accurate tax administration and compliance. This tax identification number Singapore system enables authorities to identify each taxpayer, maintain transparency, and ensure proper tax collection.

Entrepreneurs, corporations, and investors rely on this system to manage their financial obligations seamlessly. In this article, we will examine the purpose and function of a taxpayer identification number, its role in Singapore’s fiscal framework, and why it is essential for businesses operating in one of the world’s most reputable financial jurisdictions.

Key information

• The Tax Identification Number (TIN) in Singapore is issued by the Inland Revenue Authority of Singapore (IRAS) to identify individuals and entities for tax purposes.
• Individuals use their National Registration Identity Card (NRIC) number or Foreign Identification Number (FIN) as their TIN.
• Companies and other entities use the Unique Entity Number (UEN) assigned by the Accounting and Corporate Regulatory Authority (ACRA).
• A valid TIN is required in all tax submissions, correspondence with IRAS, and certain financial transactions.
• Foreign businesses operating in Singapore must register for a TIN to meet tax reporting and compliance obligations.

What is Tax Identification Number Singapore?

A Tax Identification Number (TIN) in Singapore is a unique nine- to ten-character code assigned to individuals and entities that are subject to taxation. It acts as an official identifier for tax reporting, compliance, and financial transactions.

In Singapore, individuals use their NRIC or FIN as their TIN, while entities use a Unique Entity Number (UEN) issued by government agencies.

Purpose and function

Managed by the Inland Revenue Authority of Singapore (IRAS), the TIN facilitates accurate record-keeping and efficient communication between taxpayers and the government. In particular, it enables IRAS to track filings, assess liabilities, and process returns accurately, eliminating confusion and duplication.

Moreover, this single identifier applies across all tax-related matters, including Goods and Services Tax registration, income declarations, and corporate tax filings. A business TIN lets Singapore authorities detect irregularities, monitor taxpayer activities, and carry out targeted audits more effectively. Hence, using it enhances transparency and reduces administrative errors across the system.

Importance for businesses and individuals

The use of a TIN reinforces Singapore’s reputation for reliability and integrity in financial governance. By making sure that every taxpayer is properly identified, the system promotes fairness, accountability, and a well-organized tax environment that benefits both businesses and individuals in Singapore.

Different types of Singapore Tax Identification Number

Singapore’s taxation framework accommodates a broad range of taxpayers. To maintain precision and efficiency, the government provides several forms of Tax Identification Numbers (TINs). These identifiers reflect the taxpayer’s residency status, employment, or registration type, allowing the authorities to manage filings and obligations effectively.

TINs for individuals

Every person in Singapore receives a specific TIN that corresponds to their legal and residency category.

Singapore citizens and Permanent Residents

Local citizens and permanent residents are identified through their National Registration Identity Card (NRIC), issued at birth or upon obtaining residency.

The NRIC contains details such as name, date of birth, and nationality. Most importantly, this document carries a unique code that remains constant throughout a person’s lifetime and is used as their Tax Reference Number (TRN) for all dealings with IRAS.

Role of the Tax Reference Number (TRN)

The TRN plays a central part in both financial and legal activities. It is required not only for annual income declarations but also for:

• Opening local bank accounts
• Applying for credit or loans
• Submitting employment paperwork
• Managing contributions to the Central Provident Fund (CPF)

Through linking fiscal and administrative data under one reference, the government simplifies processes and monitors accountability across the system with ease.

Foreign individuals residing in Singapore

Foreign residents use the Foreign Identification Number (FIN), which serves as their TIN during their stay or employment in the country. The Immigration and Checkpoints Authority (ICA) issues the FIN, and it appears on all long-term and work passes provided by the Ministry of Manpower (MOM).

Eligibility requires holding a valid work permit or work pass, such as an Employment Pass, S Pass, Work Permit, or Dependant’s Pass. It enables the administration to track income and confirm compliance for non-residents participating in the local economy.

The FIN remains linked to the individual for the duration of their authorization to live or work in Singapore. Once the pass expires or changes, records remain traceable for historical and regulatory purposes.

TINs for business entities

Registered businesses, companies, and other organizations operate under the Unique Entity Number (UEN), which functions as their official tax and administrative code. Introduced in 2009, the UEN replaced the earlier TRN format to unify corporate identification across agencies.

The Accounting and Corporate Regulatory Authority (ACRA) issues this number when a firm registers or incorporates. It serves as the single point of reference in transactions with government bodies, financial institutions, and other stakeholders.

The UEN is required for:

• Filing corporate income tax with IRAS
• Registering for Goods and Services Tax (GST)
• Applying for operational licenses or permits
• Opening and managing corporate bank accounts
• Submitting employment and CPF data

Types of entities using the UEN

The UEN applies to various structures, such as:

• Private and public limited companies
• Sole proprietorships and partnerships
• Limited liability partnerships (LLPs)
• Societies, charities, and non-profit associations

Entities not eligible for a UEN

Some entities do not require or qualify for a UEN. These include individuals not formally registered with ACRA, entities with only temporary dealings with a government body, or internal divisions of a larger company.

Nevertheless, keep in mind that specific authorities may assign sub-entity identifiers for internal coordination if needed.

Simply put, the use of NRIC, FIN, and UEN underscores Singapore’s commitment to precision, integrity, and administrative efficiency. Through this structured system, IRAS and other agencies maintain high standards of governance, while both local and global individuals or corporations benefit from a clear, organized framework.

The structure of a taxpayer identification number singapore

Identification numbers in Singapore follow distinct patterns depending on whether they belong to individuals or entities. Each format carries specific information that assists the authorities in verifying identity, tracking compliance, and managing tax obligations accurately.

Let’s familiarize ourselves with the structure of your TIN to better understand how it is used.

Individual TIN structure 

Individual TINs in Singapore come in two main forms:

• The National Registration Identity Card (NRIC) number for citizens and permanent residents, and
• The Foreign Identification Number (FIN) is for foreign individuals working or residing in Singapore.

Both share the same general format:

Format	Example	Description
#0000000@	S1234567A	# represents a prefix letter identifying the holder’s status, followed by seven digits and a checksum letter at the end.

The format can be broken down as follows:

Prefix (#): The first letter indicates the status and the time period of issuance.

• S – Singapore citizens and permanent residents registered before 2000
• T – Singapore citizens and permanent residents registered from 2000 onward
• F – Foreigners with FINs issued before 2000
• G – Foreigners with FINs issued from 2000 onward
• M – Individuals issued with new series FINs (typically associated with certain passes introduced by the Ministry of Manpower)

7-digit serial number (0000000): A unique numeric sequence assigned to the holder.

Checksum alphabet (@): A verification letter automatically generated based on an algorithm to make sure the number is valid.

For example, the NRIC number S7654321B belongs to a Singapore citizen registered before the year 2000. The prefix “S” and checksum “B” are system-generated elements that help prevent duplication and fraud.

You can find more details on the NRIC and FIN structures in the official OECD Singapore TIN guidance as well.

Entity TIN structure

Businesses, companies, and other organizations use the Unique Entity Number (UEN) as their TIN. Unlike personal identifiers, UENs are issued by the Accounting and Corporate Regulatory Authority (ACRA) or other designated agencies. They consist of 9 or 10 alphanumeric characters, depending on the entity type and registration period.

Below is a summary of common formats:

Entity type	Format	Example
Business (Registered with ROB)	NNNNNNNNC	12345678A
Local Company (Registered with ROC)	YYYYNNNNNC	201912345Z
Other Entities (Societies, LLPs, etc.)	SYYPQNNNNC / TYYPQNNNNC	T21LL0001B
Foreign Company	F000NNNNNC / FDDDNNNNNC	F1234567C

Every component of the UEN has a specific meaning:

• D: Digit placeholder (space)
• C: Check alphabet
• N: Numeric
• YYYY: Year of issuance
• TYY / SYY: Year prefix: “T” represents 20XX and “S” represents 19XX
• P/Q*: Letters assigned according to entity type or registration sequence

For instance, in the UEN 201912345Z, “2019” represents the year of incorporation, the following digits identify the company, and the final alphabet “Z” serves as a checksum letter.

*The entity type codes for PQ in UEN format are as follows:

Code	Meaning	Issuing agency
LP	Limited Partnership	Accounting and Corporate Regulatory Authority (ACRA)
LL	Limited Liability Partnership	ACRA
FC	Foreign Company	ACRA
PF	Public Accounting Firm	ACRA
PB	Public Accounting Corporation	ACRA
FM	Financial Market Infrastructure	Monetary Authority of Singapore (MAS)
EP	Registered Entity under specific Acts	Relevant government agency (e.g., Ministry of Law, Ministry of Education)

These structures help agencies verify data instantly and link all relevant filings and transactions to the correct entity. Whether a business registers with ACRA, the Registry of Societies, or another government department, its UEN remains constant throughout its operational life.

More notes on the TIN structure

• The identification number must always be entered in full, with no blank spaces or missing characters.
• Prefix letters such as “S,” “T,” “F,” “G,” and “M” are fixed and must not be altered.
• Both individual and entity identifiers are designed to reduce human error and enhance accuracy in data processing.

How do I get a tax identification number in Singapore?

Having understood the structure and purpose of a Tax Identification Number (TIN), the next logical step is to learn how to obtain one. Let’s explore the steps below.

TIN application process for individuals

Singapore citizens and permanent residents

Singaporeans and permanent residents do not need to apply separately for a TIN. It is automatically assigned as part of the National Registration Identity Card (NRIC) number issued by the Immigration and Checkpoints Authority (ICA). This number serves as the official TIN and is used consistently throughout one’s lifetime for tax filing, employment records, and other government interactions.

Foreign individuals with a valid work pass

Foreigners residing or working in Singapore must obtain a Foreign Identification Number (FIN), which serves as their Singapore TIN. The application process involves several key steps:

Step 1: Secure a valid pass from the Ministry of Manpower (MOM) or ICA

A FIN is issued automatically once the Employment Pass, S Pass, Dependant Pass, or Long-Term Visit Pass is approved. The FIN appears on the issued card or pass.

Step 2: Create an IRAS account

Foreigners who need to file taxes or declare income must register for a Unique Account on the Inland Revenue Authority of Singapore (IRAS) website or log in through SingPass. The account links directly to their FIN for tax administration purposes.

Step 3: Complete and submit the required details

The system will prompt for key information such as full name, FIN, contact details, and employment particulars. All information you submit should match the official data registered with MOM or ICA.

Step 4: Verification and issuance

The IRAS will review the submission to confirm the applicant’s eligibility. Once verified, the TIN number singapore (commonly known as a Tax Reference Number) is activated. Processing typically takes around five working days.

TIN application process for business entities

Businesses in Singapore use the Unique Entity Number (UEN) as their TIN. The UEN is assigned automatically once the business is registered with the Accounting and Corporate Regulatory Authority (ACRA) or other relevant agencies.

Step 1: Choose a business entity type

Select an entity structure suitable for your goals. Options include private limited companies, limited liability partnerships, and sole proprietorships. The chosen structure determines tax treatment and reporting obligations.

Step 2: Reserve a company name

Submit your preferred business name for approval through ACRA’s BizFile+ portal. The name must be unique and not infringe on existing trademarks. Approval typically occurs within one working day unless further review is required.

Step 3: Register with ACRA
Once the name is approved, file the company incorporation documents, including:

• Details of shareholders and directors
• Registered office address
• Company constitution
• Share capital information

All submissions must be completed online through BizFile+, and government fees are payable upon filing.

Step 4: Obtain your UEN

After successful registration, ACRA issues the Certificate of Incorporation. The UEN, which doubles as your company’s TIN, is printed on this certificate. The number will allow your business to engage with all government agencies and financial institutions for regulatory and tax purposes.

Step 5: Register for additional tax accounts (if applicable)

Certain entities may also need to register for Goods and Services Tax (GST) with IRAS or apply for customs permits if they import or export goods. All registrations are linked to your UEN.

Once issued, your UEN is permanent and does not expire. It remains valid for the lifetime of the entity unless the business is deregistered.

Transactions requiring the use of a Singapore Tax Identification Number

Below are key transactions where quoting your TIN is essential.

Tax filing

Both individuals and entities must present their TIN when submitting income tax returns. For citizens and permanent residents, it aligns with the National Registration Identity Card (NRIC) or Tax Reference Number (TRN). And businesses use their Unique Entity Number (UEN).

Opening bank accounts

Financial institutions in Singapore require applicants to disclose their TIN when establishing personal or corporate bank accounts. This practice supports regulatory obligations, so institutions can verify the tax status of account holders with ease.

Central Provident Fund (CPF) contributions

Employers and businesses making contributions to the Central Provident Fund Board (CPF) must supply the TIN of the business entity and of employees. The government will then track the relevant social security contributions and tie each transaction to the correct tax identity. 

Import/Export permits

Companies engaged in international trade must provide their TIN when applying for import or export permits and when declaring trade-related income or expenses. The identifier allows monitoring of cross-border flows to ensure appropriate taxation under Singapore’s trade and tax regulations.

In these cases, the TIN serves as a central reference linking your tax identity with financial, employment, and trade activities in Singapore. Hence, it’s important to make sure your TIN is correctly used in these transactions to avoid administrative delays or legal penalties.

Managing your Tax Identification Number: Key practices for efficiency

Effective management of your tax identification number in Singapore strengthens compliance and prevents unfavorable errors. Here are some key practices to optimize efficiency:

Maintain accurate tax records

• Keep financial and tax documents for at least five years from the Year of Assessment. These include invoices, tax filings, bank statements, and IRAS correspondence.
• Always include your TIN in official records to avoid discrepancies and simplify audits.

Monitor and verify tax obligations

• Check your filings regularly and confirm that the correct identifier is used.
• Set reminders or use accounting software to track submission dates and detect irregularities early.

Stay updated on tax regulations

Review IRAS updates and subscribe to official alerts to stay informed about any changes to reporting requirements. Staying current helps you apply your TIN correctly and avoid compliance issues.

Following these practices helps manage your tax identification number efficiently, at the same time keeping your business operations compliant and reliable. However, a more effective approach is to work with BBCIncorp experts.

Simplify your TIN process with BBCIncorp Singapore

At BBCIncorp, we make incorporating your company in Singapore a seamless experience. Our team manages every step of the process, from company registration to obtaining your Tax Identification Number, so you can focus on launching your business with confidence.

When you choose our services, your TIN application is automatically handled as part of the setup. We coordinate with ACRA and IRAS to make sure all filings are completed accurately and on time, freeing you from the complexity of paperwork and compliance checks.

We also provide ongoing support in accounting, tax filing, and corporate secretary services to keep your business compliant and efficient. With years of experience serving global entrepreneurs, BBCIncorp delivers a reliable, transparent, and professional service experience.

Visit our website or contact BBCIncorp at service@bbcincorp.com to start your Singapore business today.

Conclusion

The tax identification number singapore (TIN) Singapore remains a vital component of the nation’s tax framework. In addition to meeting compliance obligations, it also facilitates business operations through the submission of proper tax reports, regulatory submissions, and financial transactions.

Understanding the various TIN types, their structure, and effective management is therefore essential for every business operating in Singapore.

For those incorporating a company in Singapore, BBCIncorp provides full support with TIN application and ongoing compliance services to help your business operate with confidence and efficiency. Get in touch with our team now for timely assistance!

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