> ## Documentation Index > Fetch the complete documentation index at: https://v2.docs.conduit.financial/llms.txt > Use this file to discover all available pages before exploring further. # Singapore > How to collect KYB documents from business customers in Singapore (SGP) when onboarding through the Conduit API. ## 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.