FI and message identifiers
Submit electronically in myTax Portal; mailed printouts are rejected. Part I selects Singapore reporting FI or Trustee-Documented Trust and name/tax reference or TDT reference. Part II gives reporting year, DD-MMM-YYYY preparation date and unique 25-character Return/Message Reference ID. Daily three-digit sequence starts 000 then 001. One return has either new accounts or corrections, not both.
Capacity and TIN rules
Up to 40 accounts per PDF; additional returns need unique IDs. Missing TIN reasons are IRAS101 jurisdiction issues none, IRAS102 reporting not required, IRAS103 changed circumstance while obtaining self-certification/TIN, IRAS104 other. Each residence jurisdiction needs its own Account Report. Passive NFE with multiple reportable controllers needs one including NFE details per controller. Duplicating B/C speeds entry, not removal of separate reporting.
Account and monetary details
A records new/corrected/deleted type, prior document ID for correction/deletion and unique current ID up to 22 characters. B captures individual/entity/type, names, residence/TIN, birth and street/building/floor/unit/city/state/postcode/country. C includes account number, undocumented/closed/dormant status, balance, interest, dividends, gross proceeds/redemptions and other income. D gives controller type, name, residence/TIN, birth and structured address where applicable.
Mandatory validation
Use Part IV validation before submitting. Unvalidated returns are not accepted. Preserve distinctions between message IDs, account IDs and prior-report references; this form neither permits paper filing nor substitutes for CRS due diligence.
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.
Read the official PDF ↗