Quoted from www.iras.gov.sg
"Under the CRS Regulations, Reporting SGFIs are required to provide IRAS with a return setting out the CRS information of Reportable Accounts that they maintained during the calendar year. Reportable Accounts are Financial Accounts that are held by Account Holders and where the Account Holder is a Passive NFE, the Controlling Persons of the Passive NFE that are tax residents of a Reportable Jurisdiction.
The list of Reportable Jurisdictions for 2017 CRS information reporting is available here. Reporting SGFIs are required to submit such information by 31 May 2018."
For more information, please refer to https://www.iras.gov.sg/irashome/CRS/#ReportableJurisdictions
22 Jan. 2018
31 Jan. 2017
16 Jan. 2017
9 July 2016