Quoted from IRAS website.
"FATCA Return Filing for the Reporting Year 2015 will commence on 15 April 2016. All Reporting SGFIs are required to submit a FATCA Return to IRAS, setting out the required information in relation to every US Reportable Account maintained in Calendar Year 2015, by 31 May 2016. Reporting SGFIs must submit their FATCA Return to IRAS via the International Data Exchange Service (“IDES”), under a Model 1 Option 2 arrangement.
A Reporting SGFI that does not maintain any US Reportable Accounts in Calendar Year 2015 is required to submit a nil return to IRAS by either (i) preparing a FATCA reporting packet and transmitting it through the IDES or (ii) completing a paper FATCA Nil Return and sending the completed paper FATCA Nil Return to IRAS. The paper FATCA Nil Return for the Reporting Year 2015 is available here.
On 8 February 2016, the US IRS published Notice 2016-08 that sets out amendments to the US FATCA regulations to provide that with respect to Calendar Year 2015, a participating FFI, reporting Model 2 FFI, or registered deemed-compliant FFI is not required to report gross proceeds paid to or with respect to an account held by a non-participating FFI. Consequent to this Notice, Reporting SGFIs need not report the relevant payment information relating to gross proceeds paid to or with respect to an account held by a non-participating FFI, to IRAS for Reporting Year 2015."
22 Jan. 2018
31 Jan. 2017
16 Jan. 2017
9 July 2016