中文

Business Encyclopedia

A

Accounting and Corporate Regulatory Authority (ACRA)
Audited Financial Statement
Annual General Meeting (AGM)
Annual Report (AR)
Articles of Association
Apostille

B

BizFile
Business Grants Portal
Business Visa For Singapore
Business Profile

C

Central Provident Fund (CPF)
Certificate Of Residence (COR)
Common Reporting Standard
Common Seal
Companies Act (Cap. 50)
Company Constitution
Company Secretary
Company Stamp
CorpPass

D

Declaration of Solvency
Dependant’s Pass
Directors’ Resolution in Writing (DRIW)
Dividend
Dormant Company
Double Taxation Agreement (DTA)
Due Diligence

E

Electronic Register of Members (eROM)
Employment Pass (EP)
EntrePass
Enterprise Development Grant (EDG)
Estimated Chargeable Income (ECI)
Exempt Private Company (EPC)

F

Financial Year End (FYE)
Form 45
Form C-S/ C
Form C-S (Lite)
Fund Accounting

G

General Partnership
Goods and Services Tax (GST)
GovTech

H

Hedge Fund

I

Import/Export License
Income Tax
Initial Public Offering (IPO)
Inland Revenue Authority of Singapore (IRAS)
Intellectual Property Office of Singapore (IPOS)
Interim Dividend
IR21 Form
IR8A Form

J

K

Know Your Customer (KYC)
Knowledge Capital

L

Letter of Consent (LOC)
Limited Liability Company (LLC)
Limited Liability Partnership (LLP)
Limited Partnership (LP)
Liquidation (Court Order/Compulsory)
Liquidation (Voluntary)
Long Term Visit Pass (LTVP)

M

Ministry of Manpower (MOM)
MTI

N

Nominee Director
Nominee Shareholder
National Registration Identity Card (NIRC)
Notice of Assessment (NOA)

O

P

Partnership
Personal Data Protection Act (PDPA)
Personalised Employment Pass (PEP)
Private limited company
Productivity Solutions Grant (PSG)
Permanent Resident (PR)

Q

Quickbook Accounting

R

Register of Charges
Register of Nominee Director
Register of Registrable Controllers (RORC)
Registered Office Address

S

S Pass
Share
SingPass
Small Company
Sole Proprietor
Special Employment Credit
Sponsored Employment Pass
Striking Off

T

Trademark
Temporary Bridging Loan
Temporary Employment Credit (TEC)

U

UEN
Unaudited financial statement
Undischarged Bankrupt

V

Variable Capital Company (VCC)
Venture Capitalist (VC)

W

Wage Credit Scheme
Withholding Tax (Section 45)

X

XBRL
Xero

Y

Year of Assessment (YA)

Z

Zero Rated Supplies
Zero-rised Financial Statement

Unique Entity Number (UEN)

Unique Entity Number (UEN) is a unique identifier issued to a Singapore entity upon incorporation or registration and is also used as a standard identification number for Singapore entities to interact with government agencies. It was earlier known as ACRA Registration Number. To minimize adoption costs and disruptions, the ACRA Registration Number is retained as the UEN mainly for businesses and companies as they comprise more than 85% of all entities registered in Singapore.

With the UEN the companies can file their corporate tax returns or apply for import and export permits. They won’t need to use different numbers to interact with different government agencies.

ACRA is the UEN System Administrator. Its role is to:

  • oversee the operation of the UEN System
  • administer the issuance of UEN
  • assist agencies in handling queries on UEN

Who is issued a UEN?

UEN is issued to all business entities like local companies, LLPs, societies, and representative offices that:

  • have multiple interactions with government agencies
  • are recognized by a UEN Issuance Agency (e.g. ACRA, ROS)

And, the following are not issued a UEN:

  • Individuals: As they interact with government agencies using their NRIC or FIN numbers
  • Entities that have no or only one-off interactions with just one government agency: E.g. overseas company that sells products to government agencies on a one-off basis
  • Sub-entities such as branches and divisions of an entity. But some government agencies may choose to add sub-entity codes to UEN in their systems if they need to identify and interact with branches and divisions.

There are different UEN Issuance Agencies that issue UENs to entities based on their type. For example, ACRA issues to all Limited Partnerships, LLPs, Foreign companies, and public accounting firms and Enterprise Singapore (ESG) to all representative offices of Foreign Companies, Foreign Government Agencies, and Foreign Trade Associations/Chambers/Non-Profit Organisations. For the full list visit their website.