Electronic submission and version
The source is a three-page fillable FATCA Return marked Version 2.0. Submit it electronically through myTax Portal; a printed return posted to IRAS is not accepted. Its 40-account limit is the limit of each PDF return in this format, not a statement about every possible FATCA submission method.
Part I: the reporting SGFI
Enter reporting institution filer category, GIIN, name and Singapore tax-reference type and number. Where a sponsoring entity reports for a sponsored FFI, Part I identifies the sponsored FFI, including its GIIN in line 2, while Part II identifies the sponsor. For a trustee-documented trust, Part I identifies the trust: leave line 2 blank, choose TDT as entity-ID type and enter the IRAS-issued TDT reference in line 3b; identify the trustee in Part II.
Part II: sponsoring entity or trustee
Provide filer category, GIIN when acting as sponsor, name, Singapore tax reference and address. Address components are street, building, floor, suite or unit, city, state/province/region, postal code and jurisdiction. Keep institution and sponsor or trustee roles distinct.
Part III: return information and correction reference
Enter reporting year and preparation date in day–abbreviated month–year format. The 25-character return/message identifier distinguishes the return; the user-entered daily sequence begins 001 and rises by one for each further return that day. Choose new account information, correction or void as appropriate; do not mix new and correction information in one return. For correction or void enter the earlier reporting SGFI document reference, available through View Submitted Financial Account Report.
Part IV capacity and account identifiers
Each PDF takes up to 40 reportable accounts; additional returns require different unique return-reference IDs. An account document reference combines reporting SGFI or trustee GIIN, declaration date and up to 22 alphanumeric unique-reference characters. Enter the unique suffix and keep it for later corrections or voids. Section A offers New, Corrected, Amended or Void Data and requires the previous account document reference when changing earlier data.
Section B: account holder or payee
Select individual or entity and the appropriate entity type. Enter the individual’s first and last name or entity name, TIN without hyphens or separators, individual birth date and all address components: street, building, floor, unit, city, state/province/region, postal code and jurisdiction.
Section C: each U.S. controlling person
For a passive NFFE with more than one U.S. controlling person, create a separate account report for each and retain the entity account-holder details. Enter each person’s first and last name, TIN without separators, birth date and the same eight address components. The source provides duplication to reduce repeated entry; its notes mention Parts B/C while the rendered button mentions Parts B/D, so check the actual populated fields after duplication.
Section D and Part V
Enter account number, mark a closed account if it closed during the year, and report balance and interest, dividends, gross proceeds/redemptions and other amounts with the corresponding currency fields. The rendered form provides add, delete and duplicate account-report controls. Validate through Part V: the source expressly says an unvalidated return is not accepted. Validation is a prerequisite, separate from electronic submission.
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 ↗