the account account as as reportable reportable in in 2017 2017 54. Trinidad 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July and Tobago 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 55. Turks and 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July Caicos 2016 2016- 2017 2017 2017, or 2017, or Islands 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 Note. 1 If the financial institution has exercised the rights specified in Section 99, Paragraph four of the Law On Taxes and Duties regarding such financial accounts holders or beneficiaries of which during implementation of the due diligence are tax residents in any country indicated in Paragraphs 28-55 of this Table, 31 December 2015 shall be deemed as the date of determining the category of accounts for the financial institution regardless of the date indicated in Box 3 of this Table. In such case the first reporting period regarding year 2016 shall be 1 January 2016-31 December 2016. Minister for Finance Reirs
the account as reportable in 2017 account as reportable in 2017 54. Trinidad and Tobago 15 January 2016 16 January 2016- 31 December 2016 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 55. Turks and Caicos Islands 15 January 2016 16 January 2016- 31 December 2016 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 Note. 1 If the financial institution has exercised the rights specified in Section 99, Paragraph four of the Law On Taxes and Duties regarding such financial accounts holders or beneficiaries of which during implementation of the due diligence are tax residents in any country indicated in Paragraphs 28-55 of this Table, 31 December 2015 shall be deemed as the date of determining the category of accounts for the financial institution regardless of the date indicated in Box 3 of this Table. In such case the first reporting period regarding year 2016 shall be 1 January 2016-31 December 2016. Minister for Finance Reirs
Cab.%20Reg.%20No.%2020%20-%20Due%20Diligence%20Procedures.docx