Identify the trustee and prepare FATCA information
Part I requires the reporting Singapore financial institution’s tax reference; that institution is the trustee for these trustee-documented trusts. Before adding or editing FATCA records, update the trustee GIIN in the FI AEOI profile. The GIIN identifies the institution undertaking FATCA due diligence and reporting for the trust.
Add versus edit and year fields
For a new trust, its name is mandatory and a CRS start year, FATCA start year or both must be entered. For an edit, the existing TDT reference is mandatory. Each row includes action, trust identifier/name, Singapore tax reference where available, and separate CRS/FATCA effective-year from/to fields. Do not treat the two reporting regimes as a single year range.
Capacity and validation
The two pages provide forty-two numbered rows. Use a fresh PDF for more records beyond those pages. The final validation control must be used before submission; the form says unvalidated files will be rejected. Filling all visible rows is not the same as passing validation.
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 ↗