Singapore

Overview

Field	Value
Region	Asia-Pacific
ISO 3166-1	SG / SGP
Registry	ACRA (companies, LLPs, LPs, foreign branches); IRAS (some sole props); other issuing agencies for non-ACRA entities
Last updated	2026-05-06

Identifiers

Collect two identifiers from each business customer in Singapore and submit them as strings on the application body.

API field	Local name	Issuer
`businessInfo.taxId`	GST Registration Number	IRAS
`businessInfo.businessEntityId`	Unique Entity Number (UEN)	ACRA (companies, LLPs, LPs, foreign branches); IRAS (some sole props); other issuing agencies for non-ACRA entities

Tax ID: UEN + suffix (e.g., 202412345M); suffix format varies by entity type. Mandatory if taxable turnover exceeds SGD 1 million in 12 months. UEN itself is the corporate income tax reference; separate GST number only issued upon GST registration. Registration number: 9–10 alphanumeric characters. Format: pre-2009 companies nnnnnnnnX; post-2009 TyyPQnnnnX. Serves as universal cross-agency identifier.

Sector regulators

MAS · SGX · IRAS · IMDA · MOM

Legal structures

Local name	Abbreviation	Description
Private Company Limited by Shares	Pte Ltd	The dominant SME vehicle; 1–50 non-public shareholders; limited liability; shares are not freely transferable to the public; at least one resident director required (Companies Act s.145). Equivalent to a US LLC.
Public Company Limited by Shares	Ltd	Shares may be offered to the public and listed on SGX or remain unlisted; no cap on shareholders; subject to stricter governance and disclosure requirements under the Companies Act. Equivalent to a US C-Corp.
Public Company Limited by Guarantee	—	No share capital; members’ liability limited to a guaranteed amount; used exclusively for non-profit purposes such as charities, clubs, and professional bodies. Closest US equivalent: Nonprofit Corporation (501(c)(3)).
Variable Capital Company	VCC	Investment fund corporate vehicle under the Variable Capital Companies Act 2018 (effective 2020-01-14); must be managed by a MAS-licensed fund manager; may be structured as an umbrella with sub-funds. Closest US equivalent: Statutory/Business Trust (investment fund vehicle).
Limited Liability Partnership	LLP	Separate legal entity under the Limited Liability Partnerships Act 2005; all partners have limited liability for the partnership’s debts while retaining partnership flexibility. Equivalent to a US LLP.
Limited Partnership	LP	Registered under the Limited Partnerships Act 2008; requires at least one general partner with unlimited liability and one or more limited partners whose liability is capped at their contribution. Equivalent to a US LP.
General Partnership	—	An association of 2–20 persons carrying on business in common for profit; not a separate legal entity; all partners bear unlimited personal liability for partnership debts. Registered with ACRA under the Business Names Registration Act. Equivalent to a US General Partnership (GP).
Sole Proprietorship	—	A business owned and operated by a single individual; not a separate legal entity from the owner; the owner bears unlimited personal liability for all business debts. Registered with ACRA under the Business Names Registration Act. Equivalent to a US Sole Proprietorship.
Branch of Foreign Company	Branch	A foreign company registered to carry on business in Singapore under Companies Act Part XI; not a separate legal entity from the parent; at least one authorised representative ordinarily resident in Singapore is required. Closest US equivalent: Branch/Rep Office.

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

Evidence area	Documents needed
Legal Registration	ACRA Business Profile
Constitutive Documents	Constitution of the Company
Tax Registration	GST Registration Certificate
Governance Records	All required: ACRA Business Profile + Central ROND
Signing Authority	Directors’ Resolution
Address	Any one of: Lease Agreement · Utility Bill · Bank Statement
Good Standing	Any one of: Certificate of Good Standing · ACRA Business Profile

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

Document	Proves
ACRA Business Profile (Bizfile extract)	Legal Registration, Governance Records, Good Standing
Constitution of the Company	Constitutive Documents
GST Registration Certificate (IRAS)	Tax Registration
Central ROND (ACRA)	Governance Records
Directors’ Resolution	Signing Authority
Lease Agreement	Address
Utility Bill (≤90 days old)	Address
Bank Statement (≤90 days old)	Address
Certificate of Good Standing (ACRA)	Good Standing
Sector-Specific License	MAS licence (banks, insurers, capital markets, payment services under PS Act 2019, DPT/VASP), SGX membership (brokers), IMDA licence (telecom)

Not applicable in Singapore: Operating Permit, Ownership Records. Skip these areas — no local artifact exists.

Collection notes

Legal Registration: Confirms UEN, incorporation date, entity type, status, registered address. Downloadable via Bizfile.
Constitutive Documents: Single document since 2016-01-03 (Companies (Amendment) Act 2014). Pre-2016 companies may hold legacy MoA + AoA pair, deemed a valid constitution.
Tax Registration: UEN doubles as corporate income tax reference; GST certificate only exists if registered for GST. If below SGD 1M threshold, collect UEN confirmation letter or ACRA profile as tax ID evidence.
Sector-Specific License: Collect relevant MAS licence certificate for any regulated financial activity; three licence types under PS Act 2019 (Money-Changing, Standard Payment Institution, Major Payment Institution).
Governance Records: Business Profile lists all current directors. CLLPMA 2024 adds ROND (Register of Nominee Directors) filed with ACRA; existing-company deadline was 2025-12-31.
Signing Authority: No common seal required since 2016. For foreign-use copies: Apostille issued by Singapore Academy of Law (Hague Apostille Convention, eff. 2021-09-16).
Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Good Standing: Purchasable via Bizfile. Distinct from the ACRA Business Profile extract. Also available for VCCs via vcc.bizfile.gov.sg.

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

Local role	Canonical API role	Description
Director	`CONTROLLING_PERSON`	Appointed to manage the company; at least one must be ordinarily resident in Singapore (CA s.145).
Managing Director	`CONTROLLING_PERSON`	Director delegated day-to-day management authority under the Constitution.
Nominee Director	`CONTROLLING_PERSON`	Appointed “by way of business” through a registered CSP (CSP Act 2024, eff. 2025-06-09); nominee status publicly visible on ACRA profile.
Authorised Representative	`LEGAL_REPRESENTATIVE`	Required for foreign branches; legally responsible person resident in Singapore.
VCC Manager	`LEGAL_REPRESENTATIVE`	VCC management company (MAS-licensed) under VCC Act 2018.
VCC Director	`CONTROLLING_PERSON`	Director of a VCC under VCC Act 2018; at least one must be ordinarily resident in Singapore.

Notes

UEN is the universal identifier — it doubles as the corporate income tax reference; a separate “tax ID” only exists if the entity is GST-registered. Below the SGD 1M threshold, there is no GST certificate to collect; rely on the ACRA Business Profile for tax ID evidence.
Pre-2016 companies may still hold a legacy Memorandum and Articles of Association pair rather than a single Constitution — both are legally valid; accept either format.
Two-wave 2025 reforms are live: CSP Act 2024 (eff. 2025-06-09) requires all nominee-director appointments to flow through a registered CSP; CLLPMA 2024 (eff. 2025-06-16) mandates ROND + RONS central filings. Existing companies had until 2025-12-31 to file ROND/RONS; non-filers face penalties up to SGD 25,000.

Overview

Reference

Latin America

Africa

Europe

North America

Asia (West, South & Central)

Asia-Pacific

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes

​Overview

​Identifiers

​Sector regulators

​Legal structures

​How documents combine

​Documents to collect

​Collection notes

​Person roles

​Notes

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes