IRAS’ Supplementary Instructions for Preparing the CbCR Reporting Data File
(Issued on 13 April 2017)
Section I (Message Header)
1. XML element – ‘SendingEntityIN’
This XML element is a mandatory field and captures the entity who is obligated to file CbCR
(i.e. Reporting Entity 1 ). The Reporting Entity is required to provide its valid assigned
identification number (e.g. ROC, UENO and etc.) under this element.
2. XML element – ‘TransmittingCountry’
This XML element is an optional field and can be left blank. If the Reporting Entity wishes to
populate this field, the value should be ‘SG’.
3. XML element - ‘ReceivingCountry’
This XML element is an optional field and can be left blank. If the Reporting Entity wishes to
populate this field, the value should be ‘SG’.
4. XML element - ‘Language’
This XML element is a mandatory field if the element ‘Additional Info’ is provided. The
‘Language’ should be ‘EN’.
5. XML element - ‘Warning’
This XML element is an optional field. The Reporting entity can use this element to input any
specific cautionary instructions about the use of the message context. However, if the
reporting period does not correspond to a full 12-month period, IRAS urges the Reporting
entity to provide the actual reporting period in this element.
6. XML element - ‘Contact’
This XML element is a mandatory field. The Reporting entity is to provide in this XML element
the contact information (Name, Phone Number and Email Address) of:
a) Reporting officer who is responsible for preparing the CbC reporting data file and
b) IT officer who is responsible for preparing the CbC Schema file.
This is to enable IRAS to contact the relevant officers for issues relating to the data file.
7. XML element - ‘MessageRefID’
‘MessageRefID’ has to be structured in the following format:
<Reporting Entity’s ID><period character (.)><Year, Month and Date><Hours, Minutes and
Seconds><Number>
XXXXXXXXXX.YYYYMMDDHHMMSS99
The entity of the MNE Group who is obligated to prepare and file the CbC Report (i.e. In Singapore context, it will be
the ultimate parent entity of the Singapore MNE group).
1
The first part <Reporting Entity’s ID> is the identification number for the Reporting Entity.
The second part is a period character (.)
The third part <Year, Month and Date> which comprises 8 digits reflects the date the file was
created starting with the year, followed by the month and the day (all single digit day date or
month date should have a leading zero). Example Wednesday 9th April 2014 would be
20140409.
The fourth part <Hours, Minutes and Seconds> which comprises 6 digits reflects the time of
day in hours, minutes and seconds that the file was created.
The last part <Number> which comprises 2 digits reflects an incremental number starting
from ‘00’ and increasing to ‘99’ when a file is produced at the same second.
8. XML element - ‘MessageTypeIndic’
This XML element is a mandatory field and the data value must be either:
• CBC401= The message contains new information; or
• CBC402= The message contains corrections for previously sent information.
Section II (OrganisationParty_Type)
9. XML element - ‘AddressFree’
Please note that ‘AddressFree’ element should only be used if the data cannot be presented
in the ‘AddressFix’ format.
Section III (CbC Body)
IIIc. Additional Info
10. Although this XML element can be left blank, IRAS urges the Reporting Entity to provide all
explanation deemed necessary or that would facilitate the understanding of the compulsory
information provided in the other elements of the CbC XML Schema in a free text format,
provided such information does not solely relate to a specific Constituent Entity.
If the information solely relates to a specific Constituent Entity, such information should be in
the Other Entity Info element of the concerned Constituent Entity (i.e. refer to Page 22 of CbCR
XML Schema V1.0 User Guide under IIIb. CbC Reports – Constituent Entities).
In addition, the Reporting Entity can choose to tag the information entered in the ‘Additional
Info’ element according to jurisdictions it applies to and data elements (i.e. ‘Summary’
elements) it relates to.
Section VI (Corrections)
11. XML element - ‘DocTypeIndic’
The Reporting Entity should not transmit new and corrected/deleted data as part of the same
message unless they have been advised by IRAS to re-generate the file as a new submission.
In such an instance, the ‘DocTypeIndic’ should be ‘New data’ (OECD1) and IRAS would void
all previously submitted files.
12. XML element - ‘DocRefID’
All Reporting Entities are required to adopt IRAS’ prescribed format for creation of the
‘DocRefID’ data element. The prescribed data format for ‘DocRefID’ data element is as
follows:
< MessageRefID ><period character (.)><Section Indicator><unique value>


The first part < MessageRefID > is the message reference ID defined in item 7.

The second part is a period character (.)

The third part <Section Indicator> indicates the section where the ‘DocRefID’ is located.
ReportingEntity section = “R”
CbCReports section = “C”
AdditionalInfo section = “A”

The fourth part <unique value> is an identifying value for the referenced record that is
unique within the Reporting Entity for all time. The unique value should be 5 characters
long.
Example:
DocRefID for ReportingEntity section is
XXXXXXXXXX.YYYYMMDDHHMMSS99.R00001
DocRefID for CbCReports section is
XXXXXXXXXX.YYYYMMDDHHMMSS99.C00002
DocRefID for AdditionalInfo section is
XXXXXXXXXX.YYYYMMDDHHMMSS99.A00003
13. File Size
The maximum file size for this CbCR data file should not exceed 5MB.