Automatic Exchange of Information (AEOI)

From 1 September 2018, CorpPass will be the only login method for online corporate transactions with the Government. You must first be authorised via CorpPass before you can log in to AEOI e-Services via myTax Portal. Follow the step-by-step guides on how to set up CorpPass.

Name of e-Service Description Please have the following information ready before using the e-Service Estimated Submission and/or Processing Time Guides/FAQ
Apply for CRS Registration

For Reporting SGFIs to submit an application for CRS registration.


Reporting SGFIs that are registered with the United States Internal Revenue Service for Foreign Account Tax Compliance Act ("FATCA") are requested to provide their FATCA registration information to IRAS using this e-Service.


You do not need to log in to myTax Portal to use this e-Service.

  1. Singapore Tax Reference Number of the Reporting SGFI, if available.
  2. Singapore Tax Reference Number of the trustee if your financial institution is a Trust.
  3. Singapore Tax Reference Number of a Point of Contact if:

    a. your financial institution is not a Trust; or

    b. your financial institution is a Trust and has a Singapore non-individual Trustee.
  4. Passport Number is required if the Point of Contact does not have a Singapore Tax Reference Number.

  5. Letter of Authorisation for the Point of Contact.

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF


Processing

Your application will take about 3 weeks to be processed. Once the application is processed, IRAS will send an email to the Reporting SGFI's Point of Contact or trustee to inform the person of the registration outcome. 

CRS Registration FAQs

Sample Letter of Authorisation for the Reporting SGFI's director or principal officer to authorize an individual as the FI's Point of Contact

Sample Letter of Authorisation for trustee of a Reporting SGFI (that is a trust) to authorise an individual as the FI's Point of Contact

Check CRS Registration Status

For members of the public to check if an entity is registered with IRAS as a Reporting SGFI for CRS purposes.

You do not need to log in to myTax Portal to use this e-Service. 

  1. The entity's Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); or
  2. Name of the entity.
N.A.  
View/ Update FI AEOI Profile 

For Reporting SGFIs to view their AEOI registration details.

Reporting SGFIs that have provided IRAS with their FATCA registration information can also update^ their Sponsor and Trustee (where applicable) Global Intermediary Identification Number (GIIN).

Log in to myTax Portal, Select More > AEOI > Update/ View FI AEOI Profile.

^A Third Party of the Reporting SGFI will not be able to update the AEOI registration information of the FI.

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

Submission

NA

 

Processing

All changes will be effected immediately.

 
 
View/ Update My Profile 

For users of the AEOI e-Services to update their designation and contact details with IRAS. Users can also select the type of email alerts that they wish to receive from IRAS on AEOI matters relating to the Reporting SGFI.

Log in to myTax Portal, Select More > AEOI > Update/ View My Profile.

 
  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

Submission

NA

 

Processing

All changes will be effected immediately.

 
 
View AEOI Contact Details 

For Reporting SGFIs to view their address and appointed Point of Contact for AEOI purposes.

Log in to myTax Portal, Select Account > Profile > View AEOI Contact Details. 
  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).
 
N.A.   
View/ Edit Trustee-Documented Trusts 

For Reporting SGFIs that are trustees and have agreed to assume the reporting obligations of a Trustee-Documented Trust (TDT), to maintain a record of the TDT with IRAS for AEOI reporting.

There is also a feature for the trustees to create or update multiple TDT records using a PDF form.

Log in to myTax Portal, Select More > AEOI > View/ Edit Trustee-Documented Trusts

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).

Submission

(For updating/ creating multiple TDT records)

Time required: 5 minutes

Maximum file size: 2MB

Acceptable file type: PDF


Processing

For online updates, all changes will be effected immediately.

For updating/ creating of multiple TDT records, the request will take about 2 to 3 days to process. Once the request is processed, IRAS will send an email to the Reporting SGFI’s Point of Contact to inform the person to log in to myTax Portal to view the processing results using the View AEOI Notices/ Letters e-Service. 

PDF Form to create or update multiple TDT records 
View AEOI e-Service Transaction History 

For Reporting SGFIs to search the AEOI e-Services transactions that were performed by their authorised users.

Log in to myTax Portal, Select More > AEOI > View AEOI e-Service Transaction History.

 
  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).
N.A.  
Submit CRS Return 

For Reporting SGFIs to submit their annual CRS returns.

Log in to myTax Portal, Select More > AEOI > Submit CRS Return.

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN;
  3. The Reporting SGFI's Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); and
  4. CRS Return, where applicable.

Submission

Time required: 5 minutes

Maximum file size: 5MB

Acceptable file types: XML, PDF


Processing

Online submissions of nil return will be processed by the next calendar day.

Online submissions of CRS return via file upload will be processed within 2 to 3 days. Once the submission is processed, IRAS will issue a notice to the Reporting SGFI if the submitted CRS return is (i) rejected due to File or Record Level Error(s) or (ii) accepted with Record Level Error(s). An email will be sent to the Reporting SGFI’s Point of Contact to inform the person to log in to myTax Portal to view the notice using the AEOI Notices/Letters e-Service.

No notice will be issued to the Reporting SGFI if the submitted CRS return does not have either File or Record Level Error.

IRAS XML Schema User Guide for CRS Return (Second Edition)   

List of IRAS CRS File and Record Level Errors

Fillable CRS Return Form

View Submitted Financial Account Report 

For Reporting SGFIs to view the (i) status or (ii) the details^ of the Account Reports that have been submitted to IRAS.

Log in to myTax Portal, Select More > AEOI > View Submitted Financial Account Report.

 

^A Third Party of the Reporting SGFI will not be able to view the details of the Account Reports submitted to IRAS.

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).
N.A.  
View AEOI Notices/ Letters 

For Reporting SGFIs to view IRAS-issued notices/ letters on AEOI matters.

Log in to myTax Portal, Select Notices/ Letters > AEOI

 
  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN; and
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR).
N.A.  
Email Us on AEOI matters 

For Reporting SGFIs to correspond with IRAS on AEOI matters.

When composing an email on AEOI matters, please select:

Tax Category = AEOI

Taxpayer Group = CRS or FATCA

Log in to myTax Portal, Select Email Us

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN;
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); and
  4. Supporting document, where applicable.

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF


Processing

Your request, enquiry will generally be responded to within 2 weeks. IRAS may also contact you to seek clarification.

 
 
Apply to deregister for AEOI 

For Reporting SGFIs to submit an application to deregister for CRS and/or provide IRAS with their FATCA deregistration information.

Log in to myTax Portal, Select More > AEOI > Apply to deregister for AEOI^.

 

^A Third Party of the Reporting SGFI will not be able to access this e-Service.

  1. Your Singapore Tax Reference Number (e.g. NRIC or FIN);
  2. Your SingPass or IRAS PIN;
  3. The Reporting SGFI’s Singapore Tax Reference Number (e.g. UEN, ASGD or ITR); and
  4. Supporting documents (e,g, a copy of the final gazette for entities that have been struck off).

Submission

Time required: 10 minutes

Maximum file size: 2MB

Acceptable file type: PDF


Processing

Your application will take about 3 weeks to be processed. Once the application is processed, IRAS will send an email alert to the Reporting SGFI’s Point of Contact to inform the person to log in to myTax Portal to find out the processing results.