Foreign-entity scope and three different identifiers
This guide is for foreign-registered entities without a local UEN that must file tax returns and already have an IRAS tax reference. An entity without a reference is directed to [email protected] with its Singapore activities and income nature, after which IRAS may seek clarification and issue a reference. The foreign registration number is issued in the home jurisdiction, the Corppass entity ID is issued on administrator registration, and the IRAS reference identifies tax records. They are not interchangeable. The guide allows two administrators and at most five active accounts including administrators.
Notify IRAS and prepare certified documents
Before Corppass registration, send IRAS the tax reference, entity name, incorporation date and country/region using the foreign-entity registration subject. Keep these particulars consistent with Corppass. Prepare the home-authority business registration document and, for an administrator without NRIC/FIN, an identity document. Non-English documents need the original and an English translation certified by the issuing country’s embassy or notarised in Singapore or the issuing country.
Administrator registration through Singpass or foreign ID
Choose the foreign-entity registration route. Singpass holders authenticate; users without NRIC/FIN use foreign-ID registration and upload personal identity evidence as well. In either route, enter the actual foreign business-registration number, not the IRAS tax reference, and supply matching entity/contact details and documents. Decide on all-service access, enter the verification code, review and submit. The PDF gives five to ten working days and disallows a second foreign-ID administrator application during processing. Foreign users may need separate Singpass Foreign activation and IRAS identity matching.
Create and activate staff within the account cap
Use the Corppass entity ID from the administrator’s successful-registration email when choosing an entity. Individual user creation is immediate; Excel batch creation takes one working day and requires upload-history checks. Choose ordinary, enquiry or sub-admin rights, remove default all-service permission where needed and keep within five active accounts. Activate through the emailed reference or foreign registration number plus user identity, then the displayed code and Singpass or emailed OTP. Users without NRIC/FIN are restricted to app login and must update/register personal IRAS references where needed.
Pair tax services with the non-UEN linking service
Select the relevant corporate-tax service and the non-UEN-entity service together, entering the foreign entity’s IRAS reference for that linking service. Optional assessment-year ranges can restrict staff/agent access; no ending year means indefinite scope in the example. Both services must then be assigned, even if the administrator or user already has all-service access. That default alone does not establish the required IRAS linkage.
Direct assignment and the three-day wait
Select users and both services, assign preparer/approver role for corporate tax, configured year limits and effective dates. Enter the entity’s IRAS reference for the non-UEN service and its dates separately. Different service sets require separate user assignments. Review, submit and check success. The guide requires three days before staff log in to myTax Portal after assignment; account activation and service linkage are not the same event.
Batch assignment, identifiers and failures
The Excel method uses separate rows for tax and non-UEN services already selected. Enter Corppass entity ID, staff identity/name, role and dates, and the IRAS reference on the non-UEN row. Upload at most 10 MB, confirm record count and submit. Processing takes one working day, followed by a three-day wait after completion before portal login. Check processing/completed/error statuses; download failed rows, correct the errors and resubmit them. Do not substitute the IRAS reference for the Corppass entity-ID column.
Authorise the agent in both tax roles and linking service
Search the agent by UEN/entity identifier or name, including partial names. Assign corporate-tax services plus non-UEN access, grant both preparer and approver by repeating the role assignment, and set the intended year limits/dates. Enter the foreign entity’s IRAS reference for the linking service, review and submit. The guide also requires three days before the agent accesses the portal. Without the linking service, the two tax roles alone are incomplete for a non-UEN client.
Manage users and their rights
User management displays profiles, assigned services and history. Change status and its effective date when suspending or terminating; this edition describes dormancy suspension after 15 months and termination after 51 months without activity. Update email/mobile or change among ordinary, enquiry and sub-admin types, but not directly to administrator. Remove, edit or add assigned services and uncheck all-service access when narrowing rights. Active, inactive, suspended and terminated are different states.
Manage agents, entity services and assistance
Agent management displays profile, authorised services, history and users; remove the firm or edit/remove individual authorisations and add another through the same paired-service process. Entity-service management separately edits available roles/parameters, removes services or selects new ones. The source lists Corppass support at +65 6335 3530/[email protected] and IRAS myTax Mail/1800 356 8622. Its historical account rules, waiting times and service schedules belong to this PDF edition; follow current official prompts where they differ.
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.
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