Singapore FATCA XML Supplement: Local Identifiers and Missing TINs

Key steps and distinctions

Since 1 April 2020, Singapore reporting institutions submit FATCA returns through myTax Portal rather than IDES, including new, nil, amended, corrected and void returns. Prepare uncompressed XML files within the 5 MB limit; digital signing and encryption are not required. Corrections, amendments and voids should be submitted no earlier than the day after the original return. Both TransmittingCountry and ReceivingCountry use SG for submissions to IRAS. Leave Warning and Contact blank; IRAS communicates with the separately appointed Point of Contact. The recommended MessageRefId combines the GIIN, file-creation date and time, and a two-digit incremental sequence. DocRefId consists of the GIIN, a period and an identifier unique to that institution across all time, with a length from 21 to 200 characters. Missing U.S. TIN reporting is scenario-specific: the historical nine-A treatment for qualifying 2017–2019 preexisting accounts cannot be applied indiscriminately to later years. Check the relevant account category, indicia and applicable code table. Non-U.S. entity account holders have separate foreign-TIN or NA rules; these do not replace required U.S. TINs for U.S. entities.