On 26 January 2023, the Commissioner for Revenue ('CfR') issued version 4.2 of the AEOI Implementing Guidelines.
Updates were made to Section 14.1 (Relief for reporting on certain pre-existing accounts that are U.S. reportable accounts) of the Guidelines and Appendices 1 (Non-EU Reportable Jurisdictions) and 2 (Participating Jurisdictions).
Upcoming FATCA-CRS Reporting Deadlines
In the meantime, we take the opportunity to kindly remind you about the upcoming FATCA-CRS Reporting Deadlines for the financial year 2022:
- 30 March 2023 – submission of Nil Returns and/or Alternative Reporting (excel spreadsheet)
- 30 April 2023 – submission of XML Reporting
Upcoming FATCA-CRS Seminar
Should you be interested KPMG Learning Academy (KLA) are organising a FATCA and CRS webinar which will be held on 2 March from 9am-10am.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.