FI Deactivation Functionality Online

The Department for International Tax Cooperation (DITC) advises industry that the DITC Portal has been updated to allow entities to deactivate their registration when they are no longer a Cayman Financial Institution (FI).

The Principal Point of Contact (PPoC) of a registered FI can submit an FI Deactivation Form for each FI that needs to be deactivated (for example, because the FI has been dissolved). The DITC will consider the request, which must be accompanied by sufficient evidence, and inform the PPoC once it is approved or declined.

The DITC Portal update also changes the validation rules for submitting corrections of previously submitted CRS data, to be better aligned with the OECD’s Common Reporting Standard User Guide.

The changes relate to the technical specifications of the content of the CRS XML Returns containing corrections. Users who are not using the CRS XML Generator Tool may need to update their processes and/or systems to ensure the reporting of corrections and deletions can be done in accordance with the latest technical guidance.

More details on the changes are available in the new versions of the Updates Bulletin and the DITC Portal User Guide.

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2021 CRS Reportable Jurisdictions

The DITC also advises industry that the updated list of CRS Reportable Jurisdictions has been published in the Cayman Islands Gazette, Issue No.09/2022, on 31 January 2022. Jamaica, Kenya, and Morocco have been added as Reportable Jurisdictions for the 2021 Reporting Period (reports due in 2022), while Kuwait has been removed from the list of Reportable Jurisdictions.

Thank you for your attention to this matter.

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PORTCULLIS GROUP
www.portcullis.co

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金融機構線上撤銷功能

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國際稅賦合作處（下稱「國稅處」）通知業界其入口網站已經更新，更新後的入口網站使實體得以在其已非開曼金融機構時撤銷註冊。

已註冊金融機構的主要聯絡人，得為每一家需要撤銷的金融機構（例如：已解散的金融機構），提交一份金融機構撤銷申請書。申請書必須附上充分的證明文件，由國稅處審核並在其核准或拒絕申請後通知主要聯絡人。

對於提交原已申報的共同申報準則資料的改正資料，更新後的國稅處入口網站亦修改驗證規則，使其更貼近經濟合作發展組織的共同申報準則使用指南。

上述修改乃變更含改正資料的共同申報準則XML格式申報書的技術規格。使用者若未使用共同申報準則XML產生器工具（CRS XML Generator Tool），則須更新其電腦處理程序及/或系統，以確保能夠依最新技術指南完成改正資料及刪除資料的申報。

更多修改內容的詳細資料，登載於新版的更新資料公告欄及國稅處入口網站使用指南。

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2021年共同申報準則可報地區

國稅處亦通知業界，更新後的共同申報準則可報地區名單已刊登於2022年1月31日第09/2022期的開曼群島公報上。牙買加、肯亞、摩洛哥已被增列為2021申報年度（申報期限在2022年）的可報地區，而科威特則被移除於可報地區名單之外。

感謝 貴公司對此事的關注。

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保得利集團
www.portcullis.co