Version and the three response routes
This twelve-page list was first issued 21 March 2018 and most recently updated 4 April 2025. IRAS notifies acceptance without errors, rejection, or acceptance with record errors. If rejected, no records were accepted: rectify and resubmit every original record, including error-free records, as Return with New Data, never a correction return. For an accepted return with record errors, or errors raised by a partner jurisdiction, submit a Correction CRS Return to correct or void affected records.
File checks 50001–50013
50001 download, 50002 decryption, 50003 decompression and 50004 signature errors do not apply to reporting to IRAS. For 50005/50006 scan and remove known threats before resubmission. 50007 requires validation against the prevailing CRS XML schema. 50008 concerns the MessageRefID format; 50009 requires a value never previously used. 50010 rejects test data in production: use OECD0–OECD3. 50011 production data in test and 50013 AES-key-size error do not apply to IRAS reporting. 50012 requires ReceivingCountry SG.
MessageRefID construction
Use reporting year YYYY + sender’s Singapore tax reference padded to ten characters with trailing hyphens if shorter + file creation YYYYMMDD + three-digit daily sequence 000–999. The reporting year is the calendar year of the account information. Uniqueness is required separately from syntactic correctness.
File checks 98001–98008
98001 requires MessageType CRS. 98002 requires the online reporting year to match ReportingPeriod; 98003 requires the online submission type to match MessageTypeIndic. 98004 prohibits mixing trustee-documented-trust account reports with ordinary reporting-FI account reports. 98005 requires the online FI and ReportingFI.TIN to match the CRS-registered reference, formatted Entity ID Type + space + Entity ID, for example ASGD A1234567D. 98006 requires TDT IDs belonging to trusts maintained by the FI. 98007 requires third-party AEOI authorisation. 98008 requires voiding an earlier nil return before new data.
Remaining file checks
98009 requires voiding every earlier account report for that reporting year before a nil return. 98010 requires an FI registered for CRS. 98014 requires the submitted AEOI return to match the TDT’s registered reporting type. The PDF prints 98014 with footnote marker 1; it is not a six-digit code 980141.
Record checks 60000–60010
60000 requires ISO-13616 IBAN format for OECD601; 60001 ISO-6166 ISIN format for OECD603. 60002 requires a non-negative balance: report a negative value as zero. 60003 requires zero for a closed account. 60004 excludes name type OECD201 SMFAliasOrOther. Under 60005 omit controlling persons for individuals or entity types CRS102/CRS103; 60006 requires them for CRS101 entities. 60007 allows one ReportingGroup per CrsBody. 60008, 60009 and 60010 exclude sponsor, intermediary and pool reporting respectively.
Record checks 60011–60016
60011 requires an individual’s residence code to be a reportable jurisdiction, except an undocumented account. 60012 requires either entity-holder or controlling-person residence to be reportable. 60013 requires FI residence SG; 60014 requires birth year between 1900 and the reporting year. 60015 requires at least one AccountReport; 60016 omits controlling persons for individual account holders.
DocRefID and codes 80000–80001
80000 requires a unique DocRefID. For ReportingFI, 80001 uses YYYY + the maintaining FI’s ten-character tax reference + FI + a 000–999 sequence incremented when that year’s FI particulars change. For AccountReport use YYYY + the maintaining FI’s ten-character tax reference + an FI-assigned unique reference of at most thirty characters. A TDT uses its issued TDT Reference ID; omit Entity ID Type and pad a short reference with trailing hyphens.
Correction references 80002–80007
80002 requires CorrDocRefID to identify the original account record; 80003 requires the latest valid version, not a record superseded by a correction. 80004 excludes CorrDocRefID from new data, while 80005 requires it for correcting or voiding. 80006 and 80007 prohibit CorrMessageRefID in DocSpec_Type and the message header respectively.
Data sequencing 80008–80015
80008 restricts OECD0 resent data to ReportingFI. 80009 requires deleting all associated account reports before deleting the FI. 80010 prohibits mixing new OECD1 with correction/deletion OECD2/OECD3; 80011 prohibits correcting or deleting a DocRefID twice in one message. 80012 requires the original reporting period. 80013 requires the same earlier-year DocRefID for resend; 80014 requires it still valid. 80015 requires CrsBody.
Jurisdiction splitting and undocumented accounts 98501–98505
98501 requires an undocumented individual holder’s residence code SG; 98502 requires that holder to be an individual. 98503 requires a separate account report for each individual residence jurisdiction. 98504 requires a separate report for each reportable controlling person of a passive NFE, and 98505 a separate report for each controlling-person residence jurisdiction.
Changes that require deletion and new data
98506 undocumented-status change, 98508 individual residence, 98509 entity residence, 98510 controlling-person residence and 98511 an undocumented account cannot be corrected in place: delete the affected report and submit a new account report with correct data. 98507 requires each DocRefID to be unique within the return.
Identifier jurisdictions and partner errors
98512 individual TIN.IssuedBy must match holder residence; 98513 controlling-person TIN.IssuedBy must match that person’s residence; 98514 organisation IN.IssuedBy must match entity residence. For 99999, IRAS contacts the FI with the partner jurisdiction’s custom error details. Revision dates also include 22 April 2019, 1 February 2021, 8 March 2022 and 8 October 2024.
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 ↗