Under the Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025 (the “CARF Regulations“), entities and individuals who are Cayman RCASPs were originally required to register on the DITC Portal by 30 April 2026. The Tax Information Authority (“TIA“) has now extended that deadline to 31 January 2027, giving RCASPs additional time to comply once the DITC Portal functionality becomes available. Industry will be advised of the portal’s availability in due course.
The extended deadline applies to all Cayman RCASPs. Upon registration, RCASPs will need to provide specific information via the DITC Portal, including the name of the RCASP and any number issued by the General Registry, the Cayman Islands Monetary Authority, or a regulatory or supervisory body. RCASPs must also provide full details of a Principal Point of Contact (“PPoC“) located in the Cayman Islands who is authorised to liaise with TIA, as well as details of a person authorised to give change notices for the PPoC.
The PPoC may be either a natural person or a legal person and must be locally reachable. The DITC Portal will require sufficient contact details to allow TIA to communicate directly with the PPoC and reasonably expect timely receipt of, and response to, official communications. Submissions that do not include sufficient contact details may be rejected or subject to follow-up.
Cayman RCASPs should use this extended window to prepare the required registration information and ensure that appropriate local contact arrangements are in place ahead of the new 31 January 2027 deadline.
