Singapore: CRS TIN guide issued

First edition of the common reporting standard taxpayer identification numbers guide

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December 4, 2024

The Inland Revenue Authority of Singapore (IRAS) on November 21, 2024, issued its first edition of the common reporting standard (CRS) taxpayer identification numbers (TINs) guide.

The aim of the guide is to assist reporting Singaporean financial institutions in reviewing the TIN information of their account holders. It contains the TIN and TIN-equivalent details for the reportable jurisdictions that reporting Singaporean financial institutions must report on. Note that the guide does not replace the need for reporting Singaporean financial institutions to exercise due diligence care and ensure that they rely on the latest information.

Read a November 2024 report prepared by the KPMG member firm in Singapore

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