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.