Your Guide to Tax Identification Number (TIN) in Singapore

What is a Tax Reference Number?

A Tax Reference Number (TRN) is a unique identifier issued by the Inland Revenue Authority to all citizens, permanent residents, and non-residents in Singapore. The primary purpose of issuing these unique identifiers is to help IRAS identify all taxpayers in Singapore and ensure they meet their respective tax liabilities. Without this critical number, you cannot file, manage, or pay your taxes. Through this, the Singaporean government has streamlined the process of tax monitoring.  

Understanding Tax Identification Number (TIN) in Singapore

What is A Tax Identification Number(TIN)?

When filing taxes or interacting with government agencies for specific tasks, the government will ask you to furnish a unique set of alphanumeric combinations to identify you. This identification key is called a Tax Identification Number or a TIN.  

Think of TIN as similar to your bank account number. Every individual and organization has a bank account number explicitly generated for them. Without a bank account number, it wouldn't be possible to identify the correct account. A TIN allows governments and government agencies to process tax-related transactions. 

Who Assigns Tax Identification Number in Singapore? 

If you are an individual based in Singapore, you will be assigned a Tax Reference Number by the Inland Revenue Authority of Singapore. Suppose you are a business or any other kind of organization. In that case, you will be given a Tax Identification Number, specifically known as a Unique Entity Number (UEN), by the Accounting and Corporate Regulatory Authority of Singapore (ACRA) or other relevant government agencies. 

Types of Tax Identification Numbers in Singapore  

As mentioned, your Singapore TIN number or Singapore tax number is the cornerstone for tax monitoring issued by the IRA. This number and its format vary depending on the entity of the holder. For instance, the TIN is different for individuals and businesses. Before moving on to that, you must understand the different types of Singapore TIN numbers. 

National Registration Identity Card (NRIC)

If you are a citizen or a permanent resident in Singapore, you will be assigned an NRIC number, which also doubles up as the tax reference number (TRN). It consists of nine or ten digits and helps identify the holder as an individual for taxation purposes. An interesting characteristic of this identifier is the first digit of the NRIC, which represents whether you were born before or after 2000. For instance, if you are born before 2000, your TRN will start with an S, and for those born post 2000, it starts with a T. 

Foreign Identification Number 

The Singapore tax number for foreign nationals is also known as the Foreign Identification Number (FIN). It consists of nine alphanumeric characters. If you are a foreign national residing here and have a valid work permit, you will be assigned a FIN. To qualify for a FIN you need a work or long-term permit, such as an Employment permit or Immigration Pass issued by the Ministry of Manpower (MOM) or the Immigration and Checkpoints Authority (ICA). The FIN assists the government in ensuring that foreign residents fulfil their tax responsibilities while residing and working in Singapore.

Unique Entity Number 

Even businesses registered in Singapore are assigned a tax number known as the Unique Entity Number (UEN). Whether it is a business, local company, foreign company, or a society registered in Singapore, a UEN must be obtained from government agencies. The UEN can consist of nine or ten alphanumeric characters, and it provides basic identifying information such as the type of the business entity, the year of registration, and the company's status. 

How is a Singapore TIN Structured for Businesses?

Whether you apply for a Tax Reference Number or a Unique Entity Number (UEN) as a business, your Tax Identification Number in Singapore will be nine to 10 digits long, comprising alphanumerics. 

The sequence comprises a nine to 10-digit combination of numbers and letters in both cases. For businesses, your UEN will be nine digits long. Local companies will be given TINs that are 10 digits long. Foreign companies also have TINs that are 10 digits long. You may be assigned a nine or 10 digits long TIN as an individual. Suppose you are a Singaporean citizen or a Permanent Resident of Singapore. In that case, you can use your National Registration Identity Card (NRIC) to apply for a TIN, which will typically be nine characters long. As a foreign citizen, you will be issued a TIN based on your foreign Identification Number (FIN). 

What is the Importance of Singapore Tax Identification Number? ‍

Individuals and businesses require a tax identification number to meet certain compliance requirements to access tax filing services, especially to file taxes. Here are some other uses of TIN in Singapore.

1. To open a bank account

You must submit government-issued tax documents displaying your TIN to open a bank account in Singapore.

2. Needed for financial compliance

The most important reason to have a Singapore tax identification number is financial compliance as prescribed by the government. This number ensures the government can monitor whether those residing in Singapore are fulfilling their tax obligations or not. As an individual or a business, when filing your taxes for a financial year with the Inland Revenue Services of Singapore, you must furnish your TIN to access your tax-filing page. For this reason, it becomes essential that all individuals and organizations keep a record of their TIN, especially during tax-filing season. 

3. Making Central Provident Fund Payments 

As a business, when you remit Central Provident Fund (CPF) payments to your employees, you will be required to disclose your own and your employees' TINs. That helps the government keep track of CPF payments and levy taxes accordingly. 

4. Import and Export Permits 

Another important transaction that requires the TIN is when your business engages in importing or exporting products and services. The government needs clarity about the money spent or generated from foreign sources. The foreign income or expense will be taxed accordingly. 

5. Updating Information 

Suppose you want to update your Information on the Accounting and Corporate Regulatory Authority of Singapore's Bizfile system. In that case, you must use the TIN to access the site and make the required changes. 

What Are The Types of TIN and How Are They Structured?

As discussed before, the TIN for individuals, businesses and other organizations differ depending on the kind of entity. Here are the different formats used. 

Business TIN format 

Singapore's TIN number is also known as a UEN for businesses. It usually consists of nine or ten alphanumeric characters. Here are all the UEN formats for different business entities in Singapore. 

‍If you are a business, look out for a TIN structure similar to one of the following types:  

• UEN – Business (ROB)
• UEN – Local Company (ROC)
• UEN – Others

A business's Unique Entity Number is a standard entity identification number registered with Singapore's Accounting and Corporate Regulatory Authority. The usual format for a business UEN comprises nine characters - NNNNNNNNC - where N numbers and C is a check alphabet. For local companies, a Unique Entity Number is a standard entity identification number registered with Singapore's Accounting and Corporate Regulatory Authority, structured as YYYYNNNNNC. As you can see, these are ten characters long, where YYYY refers to the year of incorporation, N is a unique set of numbers, and C is a check alphabet. Entities apart from local and other businesses, such as foreign companies, non-profit organizations or individuals, are also issued entity identification numbers. They are usually in the following formats: 

• UEN for a registered business consists of 9 digits, and the format is NNNNNNNNC.
• The UEN for local companies consists of 10 digits, and the format is YYYYNNNNNC.
• The UEN for entities not classified as ROB or ROC is SYYPQNNNNC or TYYPQNNNNC.
• The UEN for foreign companies consists of 10 digits and the format is F000NNNNN. 

Here is simplified table for what each of the letters used in the tax format stands for: 

• C denotes a check alphabet
• N denotes a unique set of numbers
• YYYY denotes the year of incorporation
• S and T denote the century in which the number was issued
• PQ denotes the entity type or issuing agency
• FC denotes a foreign company
• LL denotes limited liability partnerships
• LP denotes limited partnerships
• PF denotes a Public Accounting Firm
• D denotes a space 

Individual TIN format

Singapore tax numbers for individuals consist of seven digits, and the format is the same for TRNs and FINs. They contain a special character, serial numbers, and a checksum alphabet. 

If you are an individual, your TIN may be as follows: 

• NRIC/FIN - #0000000@ 

• Where # is an alphabet that could be "S", "T", "F" or "G", which is assigned depending upon your status. As a Singaporean citizen or a resident born before 2000, you will be allotted the letter "S". If you are born in, and after 2000, you will be given the letter "T". As a foreigner holding employment or a student pass issued before 2000, your TIN will begin with the letter "F". If you are a foreigner holding employment or a student pass issued in and after 2000, you will be assigned the letter "G" 
• Where 0000000 is a seven-digit serial number.   As a citizen or a permanent resident born in 1968 and after, your NRIC number will begin with your birth year, e.g. 80xxxxx#. If your birthday is in or before 1967, the NRIC number does not relate to the year of birth and most often begins with 0 or 1. As a non-native Singaporean born before 1967, you will be assigned numbers starting with 2 or 3 after receiving your permanent residency or citizenship. These are assigned randomly based on the issuance number. Subsequent numbers are only for people obtaining permanent residency or citizenship after 2008 ("4" or "5") 
• @ is a checksum alphabet

How to Check Tax Identification Number Singapore

How to Check Tax Identification Number For Individuals 

As a citizen, you can get your Tax Identification Number from your Singapore National Registration Identity Card. Use the guide above to identify the alphanumeric characters that are your TIN. If you are a foreigner, you can check your Unique Account, SingPass or Foreign Identification Number (FIN) for your TIN.

How to Check Singapore Company Tax Identification Number

To check for your company's TIN or the UEN, go to the BizFile website. The next thing to do is to search the company's name in the search bar. You can also get another entity's UEN. First, check whether the entity is registered with the ACRA or any other agency. You can search for the UEN of another company registered with ACRA here.  

How to Apply for a Tax Identification Number in Singapore

Applying for a Tax Identification Number in Singapore differs for individuals, companies and other organizations. 

As an individual, you can apply for your Singapore TIN by doing the following:

• First, start using your Tax Registration Number by creating an individual account with the Inland Revenue Authorities of Singapore. You can do this online, or you can approach the organization directly. Alternatively, you can sign up on the SingPass website. 
• To continue with the application, the IRAS system will ask you to submit your National Registration Identity Card Number if you are a citizen of Singapore. The IRAS system will ask for your Foreign Identification Number for foreign nationals.
  
• After inputting all the Information, you can submit your application. 
• Once you are done submitting your application, the IRAS will review all your Information, following which they will send you a Tax Reference Number within five working days. 

The IRAS issues TINs only to individuals. The process is slightly different for businesses, societies, trade unions, and other organizations.

‍If you are a business entity, you will have to go through one of the following agencies to obtain your Unique Entity Number:

• You can approach The Accounting and Corporate Regulatory Authority to obtain a Unique Entity Number for local businesses and foreign companies. 
• The Ministry of Manpower issues Unique Entity Numbers to trade unions. 
• The Registry of Societies needs to be approached for Unique Entity Numbers for societies. 
• You can approach the Ministry of Culture, Community, and Youth for Unique Entity Numbers for non-profit organizations and charities. 
• Depending upon the nature of the organization, the Ministry of Communications and Information (MCI), the Ministry of Defense (Mindef), and the Singapore Land Authority (SLA) can also issue Unique Entity Numbers to organizations.

If you are looking for assistance to incorporate your company, whether you are a startup or simply in the ideation stage, our Kickstart services can help you. Get professional advice on how to go about incorporating your business. We will guide you through every step of the way and assist you with getting your TIN/UEN. 

Managing Your Tax Identification Number: Best Practices 

By now, you realise the importance of having a violent TIN in Singapore. Use the following tips to ensure efficient management of your personal or business TIN.

Be aware of your tax responsibilities

First, you must be aware of your personal or business-related tax responsibilities. To do this, check your tax records regularly and ensure the information is accurate without discrepancies. If anything is a mess, rectify it immediately. Ensure you maintain physical and electronic records of all transactions, including bank statements and a valid Singapore tax identification number.

Update yourself regularly

Keep yourself updated with Singapore's latest tax laws, compliance requirements, and regulations to avoid penalties. This will also ensure you can make the most of any benefits, incentives, or deductions given by the government while filing taxes.

File taxes accurately 

Don't forget to file your taxes promptly. This applies to individuals and businesses alike. To ensure financial compliance, the best thing you can do is provide accurate documentation that includes a detailed and proper record of all financial transactions. Businesses and companies registered in Singapore must maintain financial records for at least five.

Final Word 

No matter who you are, if you reside in Singapore, it is mandatory for you to have a Tax Identification Number. As you may have now understood, TIN is beneficial to both individuals and organizations for various purposes apart from just tax filing. Individuals employed with a company require TIN to receive the Central Provident Fund contributions. Businesses need it to carry out import/ export trades and update all relevant information. 

This article should have helped you understand what is Tax Identification Number in Singapore, what a TIN looks like for individuals and businesses, how you can identify your TIN and the process of applying for a TIN. If you are a new business, you can approach Aspire to help you with incorporation and receive your TIN in no time.

Frequently Asked Questions:

What is a Singapore TIN number?

A Singapore TIN number is a distinct identifier allocated to persons and entities for taxation reasons. It is utilised for multiple financial transactions, such as tax submission and bank account establishment.

Who needs a TIN in Singapore?

All citizens residing in Singapore and businesses and companies registered in Singapore need a TIN for tax purposes. 

How can I apply for a TIN in Singapore? 

The IRAS automatically assigns a TIN to individuals when they register with it. Similarly, businesses and companies are also assigned one while registering with the Accounting and Corporate Regulatory Authority (ACRA). The minute foreigners work or start earning in Singapore, the IRAS assigns a TIN to them. 

Do I need a TIN for my business? 

Yes, your business will need a TIN to legally operate in Singapore. The IRAS automatically allocates this number when you register with the ACRA. 

What is the purpose of a TIN in tax filings? 

The TIN is the holder's unique identifier. It must be submitted while filing taxes to ensure tax compliance. It is also needed for efficient record keeping and serves as a tool for vital communication between the payer and tax authority. 

Can I use my TIN for non-tax purposes? 

The primary purpose of a TIN is taxation. So, there's no other possible non-tax use of it. After all, this unique identifier helps government agencies identify you or your business in Singapore's tax system. 

Do foreigners need a TIN in Singapore?  

A TIN is needed once you start working and earning, whether you are a foreigner or a foreign company registered in Singapore. 

Are there penalties for not having a TIN in Singapore?

Typically, a TIN is assigned whenever you register yourself or your business with the IRAS. However, any failure or delay in filing and paying taxes or non-compliance can attract penalties ranging from fines to legal consequences. 

Can I use my TIN in other countries?

Your TIN is specific to Singapore, and the taxation system varies from country to country. However, if you are a foreign resident or company registered in Singapore, your home country might request your TIN for taxation purposes to avoid double taxation.

Do I have to renew my UEN as a business owner?

Your UEN is a permanent identifier for your business and you don’t need to renew it. You need to ensure your UEN registration is updated with the Accounting and Corporate Regulatory Authority. 

Will I need a TIN for import and export in Singapore?

Yes, you will need a TIN or a UEN for any kinds of import and export permits in Singapore. It is mandatory to have a TIN to file corporate tax returns and get licenses for import/export.  
How do I verify my company's TIN?
To authenticate your company's TIN or UEN, go the BizFile website and search using your company's name. BizFile permits the search of UENs for other registered businesses in Singapore, which enables prompt verification of any company’s registration.    

What’s the process if I lose my TIN?

If you think someone has misused your TIN of if you cannot access it for some reason, you need to contact the IRAS and report the issue. They will assist you to secure your tax and financial information.