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Unique Entity Number

About the UEN

From 1 Jan 2009, all entities that are registered in Singapore, such as businesses, local companies, limited liability partnerships (LLPs), societies, representative offices, healthcare institutions and trade unions, will have a Unique Entity Number (UEN) as its identification number. UEN shall be for registered entities as NRIC is for Singapore citizens.

The UEN shall replace all other identification numbers issued by different government agencies, including IRAS, and should be used for interaction with government agencies.

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Your Organisation – How you will be affected

If your organisation is a local company or business registered with the Accounting and Corporate Regulatory Authority (ACRA), your existing ACRA registration number will be your UEN.

An organisation that is not a business or local company registered with ACRA (e.g. foreign companies, limited liability partnerships, societies etc.), will be issued a new UEN by the respective agency. This UEN shall replace the organisation’s existing Tax Reference Number and it should use this UEN to transact with IRAS.

Visit the UEN website  for more information.  At this website, organisations can also search for their UENs. Simply click on the tab, “Search for UEN” on the left-hand menu.

Organisations should take note of the following when interacting with IRAS:

1. With effect from 1 Jan 2009, organisations interacting with IRAS via myTax Portal should quote their UEN as their reference numbers, or use the UEN to log into the various IRAS e-Services.

2. The following groups of GST-registered traders will continue to use their GST Registration Number (GSTN) to interact with IRAS on GST matters, including  GST e-Services:

  • An individual sole-proprietor who  is GST-registered;
  • Organisations registered under the GST Group registration;
  • Organisations registered under the  GST Divisional registration.

This is because GST Groups and GST Divisions exist only for the purpose of GST and are therefore identified by their GSTN. GST registrations for individual sole-proprietors are in the sole-proprietors’ own names and not in the names of their sole-proprietorship businesses. As individuals are not issued with UEN, they are identified by their GSTN for GST matters.

As the UEN does not replace the GST registration number, GST-registered traders will continue to show their existing GST registration numbers on tax invoices, simplified tax invoices and receipts. To search for GST registration number click here.

3. Organisations without UEN will continue to use their existing Tax Reference Numbers (e.g.   ASGD or ITR number) to interact with IRAS. To search if you have a UEN, go to http://www.uen.gov.sg,  click on the tab, “Search for UEN” on the left-hand menu.  

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Log in to myTax Portal or EASY

Step 1 : Log in to http://mytax.iras.gov.sg by selecting “My Organisation’s / Business’ Tax Matters” or “My Client’s Tax Matters”; or log in to EASY at https://mytax.iras.gov.sg/easy  
Step 2 : Under “My Organisation Tax Reference Number”, select the correct reference type from the dropdown list: “UEN-LOCAL CO”, “UEN-BUSINESS”, “UEN-OTHERS”, “GSTN”, “ASGD” or “ITR”. Please refer to the reference table below.
Step 3 : Key in the UEN (number), GSTN, ASGD or ITR.

Thereafter, please proceed with the e-Services as usual.

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FAQs on UEN

We have also compiled a list of Frequently Asked Questions (FAQ) for UEN relating to IRAS matters.  Click here  to access to them.

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Selecting the correct “Organisation Tax Reference Number” type at myTax Portal

Organisation type  Tax Reference Number to choose 
Local Companies with UEN
(yyyynnnnnX format)
Select "UEN-LOCAL CO" and enter the number
(e.g. 200312345A) [previously known as "ROC"]
Foreign Companies with UEN
(TyyPQnnnnX format)
Select "UEN-OTHERS" and enter the number
(e.g. T08FC1234A) [previously known as "ROC"]
Local Businesses (exclude sole-proprietors for GST) / Partnerships with UEN
(nnnnnnnnX format)
Select "UEN-BUSINESS" and enter the number
(e.g. 52912345A) [previously known as "ROB"]
Limited Liability Partnerships with UEN (TyyPQnnnnX format) Select "UEN-OTHERS" and enter the number
(e.g. T08LL1234A)
Clubs, Associations, Societies, Government Agencies & Others with UEN
(TyyPQnnnnX format)
Select "UEN-OTHERS" and enter the number
(e.g. T08SS1234A)
Others without UEN Select "ASGD" and enter the number (e.g. A2500123J) or
Select "ITR" and enter the number (e.g. 2001123456X)
Organisations under GST group registration

Select “GSTN” and enter the number
(e.g. M91234567X  or MR2345678A)

Please log in using respective individual member’s Tax Reference Number to:

  • Apply for Declaration of Agents
Organisations under GST divisional registration

Select “GSTN” and enter the number
(e.g. M91234567X or MR2345678A)

Please log in using the Parent entity’s Tax Reference Number to: 

  • Apply for Major Exporter Scheme
Sole Proprietorships owned by individual person for GST Select “GSTN” and enter the number
(e.g. M91234567X or MR2345678A)

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Last Updated on 17 April 2009


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