Amendment Tracker

Gazette amendments to the Tax Information Authority Act (2021 Revision) since the 2021 Revision.

Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025

SL 51 of 2025LG45/S2

Pending

Gazette: 1 Jan 2026Commencement: These Regulations come into force on 1st January, 2026.

sch.addedAdds the Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025.

Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2020

SL 9 of 2020LG12/S1

Pending

Commencement: On publication in the Gazette

s.2amendedAmends the definition of 'principal point of contact' to substitute 'person' for 'individual'.

s.8amendedAmends paragraph (3) and (4) in regulation 8, substituting 'person' for 'individual' and modifying the definition of 'required information'.

s.9amendedRepeals paragraph (1) and substitutes new provisions requiring Cayman Reporting Financial Institutions to make returns or nil returns by July 31st.

s.38amendedAmends regulation 38(3)(c) to substitute 'person' for 'individual'.

Tax Information Authority (International Tax Compliance) (United States of America) Regulations

SL 10 of 2020LG12/S2

Pending

Commencement: On publication in the Gazette

s.8amendedAmends regulation 8(3) by changing the date from May 31 to July 31.

s.14repealedRepeals paragraph (4) and substitutes a new paragraph specifying notification requirements for Financial Institutions.

Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, 2021 Revision

SL 50 of 2025LG45/S1

Pending

Commencement: With the exception of regulations 5 and 6, these Regulations come into force on 1st January, 2026. Regulations 5 and 6 come into force on 1st January, 2027.

s.2amendedAmends definitions in regulation 2.

s.7repealedRepeals and substitutes regulation 7 on required policies and procedures for Cayman Reporting Financial Institutions.

s.8amendedAmends obligation of Cayman Financial Institutions to notify certain information.

s.9repealedRepeals and substitutes regulation 9 on the obligation to make a return.

s.10repealedRepeals and substitutes regulation 10 on requirements for making returns.

s.12amendedAmends regulation 12 on the Common Reporting Standard.

s.14amendedAmends contravention definition in regulation 14.

s.16repealedRepeals and substitutes regulation 16 on penalties.

s.17amendedAmends self-certification definition in regulation 17.

s.24amendedAmends give definition in regulation 24.

s.28repealedRepeals and substitutes regulation 28 on breach notice.

s.29amendedAmends penalty notice definition in regulation 29.

s.30amendedAmends stayed definition in regulation 30.

s.33repealedRepeals and substitutes regulation 33 on stay of penalty.

s.34amendedAmends breach notice definition in regulation 34.

s.35repealedRepeals and substitutes regulation 35 on interest.

s.38amendedAmends Common Reporting Standard definition in regulation 38.