Frequently Asked Questions about UEN
From 1 May 2009, sole proprietorships and partnerships will be registrable under the Business Registration Act. Information on the registration under the Business Registration Act and the Unique Entity Number ('UEN') is set out in the following Questions and Answers.
1. What is the purpose of a UEN?
The UEN project was a government initiative to give identification numbers to all entities registered in Singapore from 1 January 2009. With the UEN, an entity will use only one number to interact with different government agencies. Prior to the UEN, government agencies did not have common identification numbers for entities.
2. Who issues the UEN to law practices?
The Accounting and Corporate Regulatory Authority ('ACRA') is the UEN Issuance Agency for law practices, through registration under the legislation administered by ACRA.
3. Must a sole practice or partnership law firm register with ACRA?
Yes, from 1 May 2009, all sole proprietorships and partnerships will be required to register under the Business Registration Act with ACRA and ACRA will issue a business registration number which is the UEN.
4. What would I need to do if I intend to set up a new sole proprietorship or partnership from 1 May 2009?
An application must be made for the prior approval of the Council of the name of the sole proprietorship or partnership. The prior approval of the Council in writing is required before registration with ACRA under the Business Registration Act.
5. How do I register the new sole proprietorship or partnership with ACRA?
An application for registration must be submitted online via BizFile
(www.bizfile.gov.sg)
6. What particulars are required for registration with ACRA?
The following are the registration particulars required under the Business Registration Act:
Business name
General nature of business
Principal and any other place of business
Name/identification/nationality and usual place of residence of
every person responsible for the management of the business
Name/identification/nationality and usual place of residence of partner (if business by a firm); or individual (if business by an individual)
The date or proposed date of commencement of business
7. Do I need to inform ACRA if there are changes to the particulars?
Yes, under the Business Registration Act, the registration of change in particulars must be made within 14 days after the change. If the sole proprietorship or partnership ceases, notification of the cessation must be made to ACRA within 14 days.
8. What happens if the name of the sole proprietorship or partnership is identical to that of another registered business?
Under section 13 of the Business Registration Act, one of the grounds on which the Registrar of Businesses may refuse the registration of the sole proprietorship or partnership is if the name is identical to that of any corporation or business name.
9. Is there a requirement to print the UEN on the sole proprietorship’s or partnership’s stationery?
Yes, under regulation 11 of the Business Registration Regulations, the registration number (UEN) as well as the registered business name are to be printed on every letterhead, invoice, bill or other document used for the purposes of business.
For printing of the UEN, it may be reflected as follows – 'Registration Number (UEN)
...'
10. Does a sole proprietorship or partnership which existed before 1 May 2009 have to register under the Business Registration Act?
Existing sole proprietorships or partnerships (as at 30 April 2009) will be automatically registered under the Business Registration Act with effect from 1 May 2009.
During the period from 1 January - 30 April 2009, ACRA had assisted by issuing administrative numbers to these sole proprietorships and partnerships. These administrative numbers will remain unchanged as the UEN from 1 May 2009.
11. What does it mean if the sole proprietorship or partnership was automatically registered with effect from 1 May 2009 under the Business Registration Act?
A sole proprietorship or partnership automatically registered will not be required to make any application to ACRA for registration. There will be a waiver of the initial registration fees.
ACRA has agreed to grant the following grace periods to all sole proprietorships and partnerships that are automatically registered with effect from 1 May 2009:
A 12-month grace period for complying with the provisions relating to identical/similar names under section 13 of the Business Registration Act; and
A 12-month grace period for complying with the requirement to print their UEN on letterheads, invoices, bills or other documents used for the purposes of business under regulation 11 of the Business Registration Regulations
12. If the sole proprietorship or partnership is automatically registered under the Business Registration Act, is there a requirement to subsequently renew the registration?
Yes. The duration of registration under the Business Registration Act is for 12 months and all sole proprietorships and partnerships automatically registered from 1 May 2009 will be required to renew their registration before 1 May 2010, and annually thereafter so long as they continue to carry on business. The
renewal fee is $20. The renewal may be done online via BizFile
www.bizfile.gov.sg or via Inter
Bank Giro. The application for Inter Bank Giro may be submitted to ACRA
anytime after the sole proprietorship or partnership is automatically
registered. However, in order for ACRA to attempt the first deduction at
least one month before the expiry date, all applications for Inter Bank Giro
must reach ACRA before 1 February 2010.
13. Are there any requirements concerning Medisave?
Currently, businesses registrable or registered under the Business Registration Act are required to satisfy ACRA of their compliance with the provisions concerning Medisave contributions under the CPF Act upon registration or renewal of registration. For existing sole proprietorships and partnerships automatically registered under the Business Registration Act, ACRA will not impose any condition requiring compliance in respect of Medisave contributions at the time of automatic registration. However, such firms will be required to satisfy these conditions concerning Medisave contributions at the time of renewal of registration, as is the case with all other registered businesses.
14. Where do I look to for further information on the UEN?
You may access the UEN website at www.uen.gov.sg for further information.