Yes. Technically.
Since nothing can be done without a SIN, technically you need to have a SIN for everything that is above the simple barter system.
Technically, every device on the matrix has an "owner" (even if that is just "property of Corp X"), to which they are registered to, which means a SIN.
Technically, a SIN is given at birth, to every registered birth. In practice, thanks to 2 global crashes, Economics, and plain old "screw you"ishness, many people have either lost, or never had SINs to begin with....
And without a SIN, you legally can not:
Open a bank account,
rent an apartment,
hold a legal job,
apply for a membership to anything
vote
take public transport
(and in some areas) walk down the street
Which means, you could have never legally bought your commlink in the first place - let alone a matrix subscription (yay public access!).
Which is why a fake SIN is so important... Its not just about being a criminal, its about basic survival.