In Singapore, “Tax Identification Number” is an umbrella term. There is no single universal number issued to everyone. Instead, different identifiers are used depending on whether the taxpayer is an individual or an entity. That design keeps government records clean and lets agencies interact with the right party quickly, but it can be confusing if you expect one standard TIN.
This guide explains what counts as a TIN in Singapore, how each number is issued, where to find and verify it, and when you will be asked to quote it. It also clears up common mistakes and gives a short history of how the current system came to be.
What is a TIN in Singapore?
A Tax Identification Number is the unique identifier IRAS and other public agencies use to recognise a taxpayer. In Singapore, three identifiers serve this purpose:
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NRIC for Singapore Citizens and Permanent Residents
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FIN for foreign individuals who hold immigration or work passes
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UEN for businesses and other entities
You will not apply for a generic “TIN.” You will use the appropriate identifier you already have or receive as part of another process. Citizens and PRs use NRIC for tax matters. Eligible foreign pass holders use FIN. Companies and other bodies use UEN.
Who Provides NRIC, FIN, and UEN?
For individuals, issuance is tied to identity and immigration status. The Immigration & Checkpoints Authority (ICA) issues NRIC to citizens and PRs.
Foreigners who receive an employment pass or long-term pass from ICA or the Ministry of Manpower (MOM) are assigned a FIN, and that FIN functions as the TIN for tax purposes while the pass is valid.
For entities, the Unique Entity Number (UEN) is created automatically during the company incorporation process. Most businesses register with ACRA via BizFile+ and receive the UEN immediately. Some non-ACRA entities, such as charities or societies, receive a UEN from the relevant sector regulator.
Put simply: the authority that creates your legal identity in Singapore also creates your tax identity, and you re-use that same identifier when dealing with IRAS and other agencies.
Understanding The Identifier Formats and Validation
Singapore identifiers follow standard patterns that many online forms validate. Getting the format right prevents errors and rejected submissions.
NRIC and FIN use the same structure: one prefix letter, seven digits, and a checksum letter at the end. NRIC typically starts with S or T. FIN most often starts with F or G, and occasionally M. Examples include S1234567D, T7654321K, F1234567N, G7654321P. Do not insert spaces or dashes.
UEN is either 9 or 10 characters. The pattern varies by entity type and year of registration. The table below shows typical looks you will encounter:
| Identifier | Who uses it | Typical pattern | Example look | Issued by |
|---|---|---|---|---|
| NRIC | Citizens, PRs | Letter + 7 digits + Letter | S1234567D | ICA |
| FIN | Foreign pass holders | Letter + 7 digits + Letter | G7654321N | ICA or MOM |
| UEN - local company | Companies (ACRA) | 4-digit year + 5 digits + Letter | 201312345A | ACRA |
| UEN - business (SP/Partnership) | Sole props, partnerships | 8 digits + Letter | 53123456K | ACRA |
| UEN - LLP | Limited Liability Partnership | Letter + 2-digit year + “LL” + 4 digits + Letter | T07LL1234A | ACRA |
| UEN - LP | Limited Partnership | Letter + 2-digit year + “LP” + 4 digits + Letter | T01LP1234B | ACRA |
| UEN - foreign company | Branches of foreign firms | Letter + 2-digit year + “FC” + 4 digits + Letter | S99FC1234A | ACRA |
| UEN - societies/charities | Non-ACRA entities | Letter + 2-digit year + entity code + 4 digits + Letter | T08SS0012A | Sector agency |
These examples are illustrative. Always key in your exact issued identifier and keep the trailing letter.
How to Obtain Your TIN (NRIC, FIN, or UEN)
There is no standalone TIN application. You receive the correct number as part of normal identity or registration steps. Citizens and PRs already have NRIC, which doubles as the tax reference. Foreigners receive a FIN when their pass is issued. Businesses receive a UEN automatically when the entity is registered.
If you are incorporating a company, filing through BizFile+ generates the UEN at the end of a successful submission. If you form a society or charity, the UEN is assigned when that registration is approved.
Where to Find and Verify Your TIN/UEN in Singapore
Individuals will see their number on their card. NRIC on the pink or blue NRIC, FIN on the work pass or long-term pass. For entities, UEN appears on the Certificate of Incorporation, the Business Profile, invoices, bank documents, and most official correspondence.
If you need to verify a counterparty’s UEN, you can search it on BizFile+ to confirm legal name and status. Many e-services also use Singpass and Corppass logins tied to these identifiers, so a mismatch is often caught at login.
Common Use Cases of Identifiers
Although your identifier sits in the background most of the time, there are recurring moments where you will be asked to provide it. The obvious cases are personal income tax filings and corporate income tax filings, as well as GST submissions for registered businesses.
Banks request the relevant identifier for KYC and account opening. Employers quote identifiers for CPF contributions and payroll. Traders use UEN when applying for import and export permits. Larger organisations will request NRIC, FIN, or UEN during supplier onboarding, e-invoicing, and screening checks. Financial institutions also rely on these numbers to meet AML/CFT, CRS, and FATCA reporting obligations.
In short, any process that needs to be sure who you are will ask for the correct identifier, and many systems validate the format before accepting your entry.
Privacy and Compliance: PDPA, CRS, and FATCA Considerations
Identifiers are sensitive. Treat them as personal or confidential data. On documents that do not legally require a full display, use masking such as S123****D for NRIC or FIN.
Keep copies in controlled systems with access limits and retention rules. If your business stores staff or customer identifiers, align your handling with the Personal Data Protection Act.
Banks and other financial institutions must collect TINs to meet CRS and FATCA rules. Providing the correct number avoids account restrictions and extra questionnaires.
Finally, do not print more identifier data than necessary on invoices or delivery notes unless a regulation or a government agency asks for the full value.
Common TIN Errors in Singapore and How to Avoid Them
A frequent error is entering a passport number where a TIN is requested. IRAS and most portals expect NRIC for citizens and PRs, FIN for foreign pass holders, and UEN for entities.
Another misstep is quoting a foreign TIN when filing in Singapore. Foreign tax numbers are relevant to foreign authorities, not to IRAS. Businesses also mix up UEN and GST numbers. UEN identifies the entity across government systems.
GST registration is a separate status, even if the GST number is derived from the UEN. Formatting creates friction too. Adding spaces or dashes to NRIC, FIN, or UEN will usually trigger validation failures. Lastly, ensure you are not swapping NRIC and FIN for individuals who change status. If someone becomes a PR, the NRIC replaces the FIN in future dealings.
A Short History From TRN to UEN (2008 to 2009)
Before 2009, agencies used a variety of business reference numbers and a Tax Reference Number for tax matters. That fragmented landscape created duplication and inconsistencies. In 2008 the Government announced the Unique Entity Number framework as a single, cross-government identifier for entities.
In 2009 the UEN went live and replaced legacy numbers for most interactions. The change made it easier to open accounts, apply for licences, file returns, and share data among agencies. For individuals, the approach stayed simple, the identity document number also serves the tax role.
Frequently Asked Questions
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Is my NRIC my tax ID?
Yes. For Singapore Citizens and Permanent Residents, NRIC functions as the tax identification number for IRAS and other government e-services.
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Can foreigners use FIN as TIN?
Yes. For foreign individuals holding eligible passes, FIN is the number used for tax filing and most official processes while the pass remains valid.
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Is UEN the same as a GST number?
No. UEN identifies your entity. GST registration is a separate status. If you are GST-registered, your GST number is linked to the UEN, but the concepts are distinct.
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How do I verify a company’s UEN?
Search the entity on BizFile+ to confirm its official name, UEN, and status. This is a standard step during supplier onboarding and AP checks.
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What if I do not have a FIN yet as a foreigner?
You cannot use a passport number in place of a Singapore TIN. Once your work or long-term pass is approved and issued, you will receive a FIN. Use that number for filings and official forms.
Putting It Into Practice
The easiest way to stay compliant is to anchor your tasks to the correct identifier from day one. If you are a citizen or PR, use NRIC for personal taxes and government interactions. If you are a foreign pass holder, use FIN until your status changes. If you run a business, use UEN across accounting, banking, payroll, GST, licensing, customs permits, and supplier onboarding.
Enter the value exactly as issued, keep copies secure, and train your team to recognise which number to ask for in each workflow. Doing those small things prevents login issues, failed submissions, and payment delays.
