Cayman – ES tax resident overseas/tax resident in another jurisdiction form
26 Nov 2021
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The tax resident overseas/tax resident in another jurisdiction (TRO/TRIAJ) form (Form) for asuccessive reporting period is now available on the DITC Portal, here. The Form for the successive reporting period is based on the form submitted for the previous financial year.
If the entity must submit a Form for a successive reporting period and the registered office is not recorded as the Responsible Person for the entity, then the Responsible Person, or Secondary User (if any), must log into their DITC Portal account and submit the Form by the applicable deadline.
The submission deadline for the Form is 12 months from the last day of the reporting period being reported on (regardless of the relevant activity conducted). For example, the submission deadline for entities that must submit a Form for a reporting period/financial year that ended on 31 December 2020 is 31 December 2021.
The industry advisory can be found here.