Appendix A

Payer’s/Employer’s ID (Identification) Type and Number

This is the type and identification number (tax reference) of the Payer/Employer.  Refer to the table below for the Payer ID Type:

 

C = Check digit

N = Numeric

YYYY = Year

TYY = Year of issuance. ‘T’ represents ‘20’, e.g. T08 means year 2008

SYY = Year of issuance. ‘S’ represents ‘19’, e.g. S90 means year 1990

PQ = Entity type. E.g. ‘LL’ represents ‘Limited Liability Partnership’

 

ID No cannot be blank and must not have preceding spaces.

 

Payer ID Type

Description

Format of ID

UEN (Business)

-RCB Number for partnership and sole-proprietorship registered with RCB (Registry of Companies and Businesses)

          

-Business Registration Number issued by ACRA

Valid ROB as ‘NNNNNNNNC’

UEN (Local Company)

-RCB Number for company registered with RCB (Registry of Companies and Businesses)

 

-Company Registration Number issued by ACRA

Valid ROC as ‘YYYYNNNNNC’

ASGD

Tax Reference Number assigned by IRAS

Valid ASGD as ANNNNNNNC

 

ITR

Old Income Tax Reference Number previously assigned by IRAS

Valid ITR as 4NNNNNNNNC

UEN (Others)

 

Valid UENO as TYYPQNNNNC or SYYPQNNNNC

 

Legend:

Y refers to year

N refers to numeral

C refers to alpha check

 

 

Payee’s/Employee’s ID (Identification) Type and Number

This refers to the type and identification number (tax reference) of the Payee/Employee.  Refer to the table below for the ID Type:

 

Type

Description

Format of the ID

NRIC

Applicable for a Singapore Citizen or Permanent Resident

with prefix ‘S/T’

FIN

Applicable for a foreigner who is holding a work permit or employment pass

with prefix ‘F/G’

Immigration File Ref No (IMS)

Applicable to foreign workers. This number is issued by ICA to foreign workers

NNNNNNNNC

N is numeric and C is a check digit

Work Permit (WP)

Work Permit No.

N_NNNNNNNC (where _ is a space)

N is numeric and C is a check digit.

Malaysia I/C (M I/C)

Malaysian I/C.

Applicable only for the following designations:

  • Director

  • Seaman

  • Seamen

  • Seafarer

Consists of 7 to 8 alphanumeric characters or 12 numeric characters.

Passport No (PP)

Passport Number.

Applicable only for the following designations:

  • Director

  • Seaman

  • Seamen

  • Seafarer

 

 

ID No for type = MIC or PP, must not have preceding space

 

Type = NRIC

The format of the ID number must be captured with the prefix ‘S’ or ‘T’ (for NRIC issued with effect from the year 2000).  For example, S1234567A or T1234567A

 

Type = FIN

The format of the ID number must be captured with prefix ‘F’ or ‘G’ (for FIN issued with effect from the year 2000). For example, F1234567A or G1234567A

 

 

Do not use other types of identification numbers for Non-NRIC holders, e.g. Passport number, Malaysian I/C, Work Permit number, etc.