Revenue eBrief No. 213/19
12 December 2019
Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) and Filing Guidelines for DAC2-Common Reporting Standard (CRS)
Tax and Duty Manual Part 38-03-25 - Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) - has been updated to include the following:
- Update on Account Holder TIN XML schema element
- Clarification on valid ROS characters
- Details of FATCA XML forbidden and restricted characters.
Tax and Duty Manual Part 38-03-26 - Filing Guidelines for DAC2-Common Reporting Standard (CRS) - has been updated to include the following:
- Clarification on valid ROS characters.