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CRS and FATCA: extension of reporting deadlines
May 18, 2020
We want to remind you that FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) are two main laws/standards in the field of control and regulation of tax evasion using offshore jurisdictions and ensuring transparency of tax information in the United States, Europe and other countries. In accordance with the requirements of these standards, individuals and legal entities must submit financial information annually.
The deadlines are different for each jurisdiction, but the situation has changed in 2020, and many deadlines have been postponed.
New deadlines for CRS:
- British Virgin Islands – from May 31 to July 31;
- Bermuda – from May 31 to July 15;
- India – from May 31 to June 30;
- Qatar – from July 31 to August 31;
- Canada – from May 1 to September 1;
- Liechtenstein – from 30 June to 31 July;
- Malta – from April 30 to June 30;
- Russia – from May 31 to August 31;
- Slovenia – from May 31 to July 31.
Some jurisdictions have also extended reporting deadlines for FATCA in 2020:
- British Virgin Islands – from May 31 to August 31;
- India – from May 31 to June 30;
- Liechtenstein – from 30 June to 31 July;
- Malta – from April 30 to June 30.