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Ministry of Finance’s Resolution No. 46 on the Additional Preliminary Guidelines concerning Implementation of the International Agreements on Tax Information Exchange

Common Reporting Standard (CRS)

On 14/8/2017, the Ministry of Finance has issued Resolution No. (46) Of 2017 on the Additional Preliminary Guidelines concerning implementation of the International Agreements on Tax Information Exchange. The circular highlighted the importance of using the self-certification form.

In addition, the Resolution required the financial institutions to appoint an auditor approved by the MOF, submitting annual reports and submitting the said reports to MOF no later than 31st May 2018 for the year ending 31st December 2017.

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