1. We wish to inform you that the following CRS jurisdictions lists were published on the Cayman Islands’ Department for International Tax Cooperation (DITC) official website on 31 March 2023:
CRS Participating Jurisdictions and CRS Reportable Jurisdictions. Click here. If the link is inaccessible, click here instead.
2. The 2023 reporting deadlines for the 2022 calendar year reporting period are as stabled below. Kindly arrange for your Principal Point of Contact (PPoC) to attend to the relevant submissions before the deadlines to avoid late penalty being imposed on the Cayman Financial Institutions.
| Reporting | Deadlines |
| • CRS and FATCA Notification (registration) | up to Monday, 1 May 2023 (as the statutory deadline of 30 April 2023 falls on a Sunday). |
| • CRS and FATCA reporting (including any reportable accounts and/or CRS Filing Declarations) | 31 July 2023 (Monday) |
| • CRS Compliance Form | 15 September 2023 (Friday) |
For more details, you may refer to the CRS Enforcement Guidelines. Click here.
Thank you for your attention to this matter.
PORTCULLIS GROUP.
www.portcullis.group
開曼金融機構 – 實施共同申報及盡職審查準則(CRS)之國家清單(地區)及申報期限
1. 開曼群島國際稅賦合作處（DITC）於 2023 年 3 月 31 日，在其官網公布了現行配合實施 CRS 之國家（地區）清單：《 參與交換以及申報 CRS 之國家（地區）》。
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2. 2022 年度（曆年制）相關之申報，應於 2023 年下列期限內完成。為避免申報金融機構逾時申報而遭受罰款，請聯繫貴司於開曼群島的代理人（機構）並提醒下列申報期限：
| 應申報資訊 | 申報期限 |
| • CRS 及「外國帳戶稅收遵從法」 (FATCA) 通知書（登記） | 原申報截止日為 2023 年4 月 30日。因其適逢週日，故遞延至：2023 年 5 月 1 日（一） |
| • CRS 及 FATCA 申報書（包含所有應申報帳戶及/或 CRS 申報聲明書） | 2023 年 7 月 31 日（一） |
| • CRS 遵循表 | 2023 年 9 月 15 日（五） |
其他詳細說明，請參閱 CRS 施行細則。
感謝您撥冗閱讀！
保得利集團
www.portcullis.group
