{"kind":"expression","expression":{"expr_id":"456","doc_id":"456","label":"2013 Revision","is_as_enacted":"f","commenced_on":null,"superseded_on":null,"valid_from":null,"valid_to":null,"is_current":"t","incorporating":null,"akn_expr_iri":"\/akn\/ky\/act\/sl\/2006\/2\/eng@2013-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/sl\/2006\/2\", \"expression\": \"\/akn\/ky\/act\/sl\/2006\/2\/eng@2013-01-01\", \"manifestation\": \"\/akn\/ky\/act\/sl\/2006\/2\/eng@2013-01-01.pdf\"}, \"pdf\": {\"md5\": \"1eecfc57dbea64ffdb7df08453655eee\", \"path\": \"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.pdf\", \"pages\": 14, \"filename\": \"2006-0002_2013 Revision.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 2519, \"paragraph_count\": 8, \"text_char_count\": 16144}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"Tax Information Authority Law TAX INFORMATION AUTHORITY REGULATIONS (2013 Revision) PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Tax Information Authority Regulations, 2006 made the 9th May, 2006 consolidated with the Tax Information Authority (Amendment) Regulations, 2009 made the 27th January, 2009 and the Tax Information Authority (Amendment) Regulations, 2012 made the 31st July, 2012. Consolidated and revised this 31st  day of July, 2013. Note (not forming part of the Law): This revision replaces the 2009 Revision which should now be discarded. Arrangement of Regulations Tax Information Authority Law TAX INFORMATION AUTHORITY REGULATIONS (2013 Revision) Arrangement of Regulations Regulation 1. 2. 3. 4. 5.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"SCHEDULE PUBLIC POLICY CERTIFICATE BY ATTORNEY GENERAL CERTIFICATE OF COMPLIANCE NOTICE TO PRODUCE INFORMATION NOTICE OF REQUEST Regulation 1 Tax Information Authority Law TAX INFORMATION AUTHORITY REGULATIONS (2013 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Citation 1. These regulations may be cited as the Tax Information Authority Regulations (2013 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Definitions 2. In these regulations \u2014 \u201cSchedule\u201d means the Schedule to these regulations; and \u201csection\u201d means a section of the Tax Information Authority Law (2013 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Form of Public Policy Certificate 3. The form to be used for the purposes of section 6(2) is prescribed in Form 1 in the Schedule.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Form of Certificate of Compliance 4. The form to be used for the purposes of section 7(3) is prescribed in Form 2 in the Schedule. Regulation 5\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Form of Notice to Produce Information 5. The form to be used for the purposes of section 8(4)(b) is prescribed in Form 3 in the Schedule. 6. Form of Notice of Request 6. The form to be used for the purposes of section 17(1) is prescribed in Form 4 in the Schedule. SCHEDULE SCHEDULE FORM 1 regulation 3 TAX INFORMATION AUTHORITY PUBLIC POLICY CERTIFICATE BY ATTORNEY GENERAL Issued pursuant to section 6(2) of the Tax Information Authority Law (2013 Revision). UPON notification being made to me, on , 20\u2026, by the Tax Information Authority pursuant to section 6(1) of the Tax Information Authority Law (2013 Revision) (\u201cthe Law\u201d), that the Authority is in receipt of a request in the matter stated below which has been made pursuant to the terms of the Tax Information Agreement (\u201cTIA\u201d) stated below or pursuant to Part IV of the Law by the country stated below [delete as appropriate], and that in the opinion of the Authority there are issues of public policy raised by the request Name of matter to which the request relates: Date of request: TIA: Agreement between the Government of the Cayman Islands and [name of country or territory] dated [ ] and scheduled as Schedule [   ] to the Tax Information Authority Law (2013 Revision); or Country: [name of country which is a scheduled Country for the purposes of the Law] [delete as appropriate] AND UPON my consideration of the request and the particulars thereof as set out in the said notification: I HEREBY CERTIFY that the execution of the request is contrary to the public policy of the Cayman Islands. Attorney General Dated this        day of , 20   . SCHEDULE FORM 2 regulation 4 TAX INFORMATION AUTHORITY CERTIFICATE OF COMPLIANCE Issued pursuant to section 7(3) of the Tax Information Authority Law (2013 Revision). The Tax Information Authority hereby certifies that the request in the matter stated below has been determined by the Authority to be in compliance with the Tax Information Agreement between the Government of the Cayman Islands and [name of country or territory] dated [ ] and scheduled as Schedule [   ] to the Tax Information Authority Law (2013 Revision) or the provisions of Part IV of the Tax Information Authority Law (2013 Revision) [delete as appropriate]. Name of matter to which the request relates: Country making request: __________________________________ Date of request: Director, Tax Information Authority Dated this        day of         , 20   . SCHEDULE FORM 3 regulation 5 TAX INFORMATION AUTHORITY NOTICE TO PRODUCE INFORMATION Issued pursuant to section 8(4)(b) of the Tax Information Authority Law (2013 Revision). To: [name and address of holder of information] WHEREAS (1) a request has been made to the Tax Information Authority (\u201cthe Authority\u201d) pursuant  to  an  Agreement for  the  provision of  information in  taxation matters scheduled to the Tax Information Authority Law (2013 Revision) (\u201cthe Law\u201d) [or pursuant to Part IV of the Tax Information Authority Law (2013 Revision) (\u201cthe Law\u201d) ] [delete as appropriate]; (2) the Authority has determined that the request is valid and has certified the request as compliant with the relevant scheduled Agreement [or Part IV of the Law] [delete as appropriate]; (3) pursuant to the request, the Authority considers it necessary to obtain specified information\/information of a specified description [delete as appropriate] from you in accordance with section 8(4)(b) of the Law: THEREFORE: The Authority hereby requires you to produce to the Authority the information specified in Schedule [   ] to this Notice within [specify time] days of the date of issue of this Notice. [Insert as appropriate (where required by the requesting party)] [The information produced in compliance with this Notice shall be produced in the form in Schedule 2 to this Notice.] FURTHER TAKE NOTICE: (1) that if you fail without lawful excuse to produce any information which is in your possession or under your control and which you are required to produce as specified in this Notice, or if you alter, destroy, mutilate, deface, hide, or remove any such information, you may be guilty of a criminal offence and liable on summary conviction under section 24(1) of the Law to a fine of ten thousand dollars and to imprisonment for two years; SCHEDULE (2) that pursuant to section 20 of the Law you are instructed by the Authority that the particulars of, and all matters relating to, the request are to be treated as confidential. You may not disclose the fact of the receipt of the request or any of the particulars required or documents produced or information supplied to any other person, except your attorney-at-law, for a period of ninety days from the date of issue of this Notice. Your attorney-at-law is also bound by section 20. It is a criminal offence for you to contravene section 20 of the Law and on summary conviction under section 24(2) of the Law you are liable to a fine of one thousand dollars and to imprisonment for six months. Your attention is directed to the Notes below. Director, Tax Information Authority Dated this day of , 20   . NOTES 1. This Notice is issued by the Tax Information Authority pursuant to section 8(4)(b) of the Tax Information Authority Law (2013 Revision) and is subject to the provisions of that Law. In particular, you should note the following: (a) \u201cinformation\u201d means any fact, statement, document or record in whatever form and includes - (a) any fact, statement, document or record held by banks, other financial institutions, or any persons, including nominees and trustees, acting in an agency or fiduciary capacity; and (b) any fact, statement, document or record regarding the beneficial ownership of companies, partnerships and other persons, including - (i) in the case of collective investment funds, information on shares, units and other interests; and (ii) in the case of trusts, information on settlors, trustees and beneficiaries; \u201celectronic\u201d means relating to technology having electrical, magnetic, optical, electromagnetic, or similar capabilities, whether digital, analogue or otherwise (section 2(1) of the Law); \u201celectronic record\u201d means a record processed and maintained by electronic means; and (b) the Authority may take copies or extracts of any information produced by you pursuant to this Notice. If you claim to have a lien on a document, the production of that document pursuant to this Notice is without prejudice to your lien (section 8(5) of the Law); SCHEDULE (c) this Notice does not confer any right to production of, or access to, items subject to legal privilege (section 8(6)(a) of the Law); (d) where the information to which this Notice relates consists of information maintained as an electronic record, such information must be produced in a form in which it can be taken away and in which it is visible and legible or in a form in which it is visible and legible, as the case may be (section 8(12) of the Law); (e) this Notice shall have effect notwithstanding any obligation as to confidentiality or other restriction upon the disclosure of information whether imposed by the Confidential Relationships (Preservation) Law (2009 Revision), any other Law or the common law (section 8(6)(b) of the Law); (f) by divulging confidential information in conformity with this Notice you are deemed not to commit any offence under the Confidential Relationships (Preservation) Law (2009 Revision), or any other Law for the time being in force in the Islands, by reason only of such disclosure. Furthermore, such disclosure is deemed not to be a breach of any confidential relationship between you and any other person, and no civil claim or action whatsoever will lie against you or your principal or employer by reason of such disclosure (section 18 of the Law). 2. You should contact the Authority to agree the time and place for production to the Authority of the information specified in this Notice. The contact details of the Authority are: Address: Tel:  [number] Fax: [number] Email: [address] SCHEDULE 1 This Schedule is referred to in the foregoing Notice to Produce Information dated [ ] [specify information to be produced] SCHEDULE 2 [Insert if required] This Schedule is referred to in the foregoing Notice to Produce Information dated [ ]. SCHEDULE FORM 4 regulation 6 TAX INFORMATION AUTHORITY NOTICE OF REQUEST Issued pursuant to section 17(1) of the Tax Information Authority Law (2013 Revision). To: [name and address of subject of request] YOU ARE HEREBY NOTIFIED: (1) that you are the subject of a request received by the Tax Information Authority (\u201cthe Authority\u201d) pursuant to the terms of an Agreement for the provision of information in tax matters or [from a scheduled Country pursuant to Part IV of the Tax Information Authority Law (2013 Revision) (\u201cthe Law\u201d) [delete as appropriate]. The details of the request are specified in the Schedule to this Notice; (2) that within the period of fifteen days from the date of receipt of this Notice, you may make a written submission to the Authority specifying any grounds which you wish the Authority to consider in making its determination as to whether or not the request is in compliance with the provisions of the Agreement specified in the Schedule or Part IV of the Law [delete as appropriate]. Your written submission may include any assertions that the information requested is subject to legal privilege; Any written submissions should be made to: The Director, [Address] ; (3) that pursuant to section 20 of the Law you are instructed by the Authority that the particulars of, and all matters relating to, the request are to be treated as confidential. You may not disclose the fact of the receipt of the request, or any of the particulars required or documents produced or information supplied, to any other person, except your attorney-at-law, for a period of ninety days from the date of issue of this Notice. Your attorney-at-law is also bound by section\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_20\", \"num\": \"20.\", \"text\": \"It is a criminal offence for you to contravene section 20 of the Law and on summary conviction under section 24(2) you are liable to a fine of one thousand dollars and to imprisonment for six months. Your attention is directed to the Notes below. Director, Tax Information Authority Dated this        day of         , 20.. NOTES SCHEDULE 1. This Notice is issued by the Tax Information Authority pursuant to section 17(1) of the Tax Information Authority Law (2013 Revision) and is subject to the provisions of that Law. In particular you should note the following: (a) the Authority will consider any written submission made by you in compliance with this Notice but is not obliged to permit or consider any oral submission by or on behalf of any person who is the subject of a request for information (section 17(2)); (b) the Authority will hold all information received as confidential except where the Tax Information Authority Law (2013 Revision) expressly provides otherwise. The proceedings and deliberations of the Authority will accordingly be closed to all persons not specifically authorised by the Authority or by the Law to be present at such proceedings or deliberations (section 17(3)). 2. Original written submissions should be forwarded to the Authority in accordance with paragraph (2) of this Notice. For convenience, written submissions may be made to the Authority by fax or by email: By Fax:   [number] By Email: [address]; but where written submissions are made by fax or email, the original written submissions should be forwarded to the Authority at the address given in paragraph (2) of this Notice within five working days of the transmission of the fax or email. 3. Paragraph 2 of these Notes applies to any amendments to written submissions. 4. Where written submissions include assertions that the information requested is subject to legal privilege, any determination on such legal privilege will fall to be made by a Judge under section 8(9)(c) of the Law. SCHEDULE This is the Schedule referred to in paragraph (1) of the foregoing Notice of Request dated [         ] Name of matter to which the request relates: Date of request: Person specified in request: Country making request:  [Insert name of country] General nature of information sought by request: _____________________________ Director, Tax Information Authority Dated this              day of                       20   . SCHEDULE Publication in consolidated and revised form authorised by the Governor in Cabinet this 17th day of September, 2013. 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\"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/act\/sl\/2006\/2\/eng@2013-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/sl\/2006\/2\/eng@2013-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Tax Information Authority Regulations\", \"actNumber\": \"2 of 2006\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nTax Information Authority Law\nTAX INFORMATION AUTHORITY\nREGULATIONS\n\n(2013 Revision)\nSupplement No. 16 published with Gazette No. 21 of 21st October, 2013.\n\nPage 2\nRevised as at 31st  day of July, 2013\nc\n\nPUBLISHING DETAILS\nRevised under the authority of the Law Revision Law (1999 Revision).\nThe Tax Information Authority Regulations, 2006 made the 9th May, 2006 consolidated\nwith the Tax Information Authority (Amendment) Regulations, 2009 made the 27th\nJanuary, 2009 and the Tax Information Authority (Amendment) Regulations, 2012 made\nthe 31st July, 2012.\nConsolidated and revised this 31st  day of July, 2013.\nNote (not forming part of the Law): This revision replaces the 2009 Revision which\nshould now be discarded.\n\nTax Information Authority Regulations\nArrangement of Regulations\n\nc\nRevised as at 31st  day of July, 2013\nPage 3\n\nCAYMAN ISLANDS\n\nTax Information Authority Law\nTAX INFORMATION AUTHORITY\nREGULATIONS\n(2013 Revision)\nArrangement of Regulations\nRegulation\nPage\n1.\nCitation ......................................................................................................................................5\n2.\nDefinitions ..................................................................................................................................5\n3.\nForm of Public Policy Certificate ................................................................................................5\n4.\nForm of Certificate of Compliance ..............................................................................................5\n5.\nForm of Notice to Produce Information.......................................................................................6\n6.\nForm of Notice of Request .........................................................................................................6\nSCHEDULE\n7\nPUBLIC POLICY CERTIFICATE BY ATTORNEY GENERAL\n7\nCERTIFICATE OF COMPLIANCE\n8\nNOTICE TO PRODUCE INFORMATION\n9\nNOTICE OF REQUEST\n12\n\nTax Information Authority Regulations\nRegulation 1\n\nc\nRevised as at 31st  day of July, 2013\nPage 5\n\nCAYMAN ISLANDS\n\nTax Information Authority Law\nTAX INFORMATION AUTHORITY\nREGULATIONS\n(2013 Revision)\n\n1.\nCitation\n1.\nThese regulations may be cited as the Tax Information Authority Regulations (2013\nRevision).\n2.\nDefinitions\n2.\nIn these regulations \u2014\n\u201cSchedule\u201d means the Schedule to these regulations; and\n\u201csection\u201d means a section of the Tax Information Authority Law (2013\nRevision).\n3.\nForm of Public Policy Certificate\n3.\nThe form to be used for the purposes of section 6(2) is prescribed in Form 1 in the\nSchedule.\n4.\nForm of Certificate of Compliance\n4.\nThe form to be used for the purposes of section 7(3) is prescribed in Form 2 in the\nSchedule.\n\nRegulation 5\nTax Information Authority Regulations\n\nPage 6\nRevised as at 31st  day of July, 2013\nc\n\n5.\nForm of Notice to Produce Information\n5.\nThe form to be used for the purposes of section 8(4)(b) is prescribed in Form 3 in\nthe Schedule.\n6.\nForm of Notice of Request\n6.\nThe form to be used for the purposes of section 17(1) is prescribed in Form 4 in the\nSchedule.\n\nTax Information Authority Regulations\nSCHEDULE\n\nc\nRevised as at 31st  day of July, 2013\nPage 7\n\n SCHEDULE\nFORM 1\nregulation 3\nTAX INFORMATION AUTHORITY\nCAYMAN ISLANDS\nPUBLIC POLICY CERTIFICATE BY ATTORNEY GENERAL\nIssued pursuant to section 6(2) of the Tax Information Authority Law (2013 Revision).\nUPON notification being made to me, on\n\n, 20\u2026, by the Tax Information\nAuthority pursuant to section 6(1) of the Tax Information Authority Law (2013 Revision)\n(\u201cthe Law\u201d), that the Authority is in receipt of a request in the matter stated below which\nhas been made pursuant to the terms of the Tax Information Agreement (\u201cTIA\u201d) stated\nbelow or pursuant to Part IV of the Law by the country stated below [delete as\nappropriate], and that in the opinion of the Authority there are issues of public policy\nraised by the request\nName of matter to which the request relates:\nDate of request:\nTIA:\nAgreement between the Government of the\nCayman Islands and\n\n[name of country or territory] dated [\n] and scheduled as Schedule [   ] to the Tax\nInformation Authority Law (2013 Revision);\nor\nCountry:\n\n[name\nof\ncountry which is a scheduled Country for\nthe purposes of the Law]\n\n      [delete as appropriate]\nAND UPON my consideration of the request and the particulars thereof as set out in the\nsaid notification:\nI HEREBY CERTIFY that the execution of the request is contrary to the public policy of\nthe Cayman Islands.\nAttorney General\nDated this        day of\n\n    , 20   .\n\nSCHEDULE\nTax Information Authority Regulations\n\nPage 8\nRevised as at 31st  day of July, 2013\nc\n\nFORM 2\nregulation 4\nTAX INFORMATION AUTHORITY\nCAYMAN ISLANDS\nCERTIFICATE OF COMPLIANCE\nIssued pursuant to section 7(3) of the Tax Information Authority Law (2013 Revision).\nThe Tax Information Authority hereby certifies that the request in the matter stated below\nhas been determined by the Authority to be in compliance with the Tax Information\nAgreement between the Government of the Cayman Islands and\n\n[name of country or territory] dated [\n\n]\nand\nscheduled\nas\nSchedule [   ] to the Tax Information Authority Law (2013 Revision) or the provisions of\nPart IV of the Tax Information Authority Law (2013 Revision) [delete as appropriate].\nName of matter to which the request relates:\nCountry making request:\n\n__________________________________\nDate of request:\nDirector, Tax Information Authority\nDated this        day of         , 20   .\n\nTax Information Authority Regulations\nSCHEDULE\n\nc\nRevised as at 31st  day of July, 2013\nPage 9\n\nFORM 3\nregulation 5\nTAX INFORMATION AUTHORITY\nCAYMAN ISLANDS\nNOTICE TO PRODUCE INFORMATION\nIssued pursuant to section 8(4)(b) of the Tax Information Authority Law (2013 Revision).\nTo: [name and address of holder of information]\n\nWHEREAS\n(1)\na request has been made to the Tax Information\nAuthority (\u201cthe Authority\u201d) pursuant  to  an  Agreement\nfor  the  provision of  information in  taxation matters\nscheduled to the Tax Information Authority Law\n(2013 Revision) (\u201cthe Law\u201d) [or pursuant to Part IV of\nthe Tax Information Authority Law (2013 Revision)\n(\u201cthe Law\u201d) ] [delete as appropriate];\n(2)\nthe Authority has determined that the request is valid\nand has certified the request as compliant with the\nrelevant scheduled Agreement [or Part IV of the Law]\n[delete as appropriate];\n(3)\npursuant to the request, the Authority considers it\nnecessary to obtain specified information\/information of\na specified description [delete as appropriate] from you\nin accordance with section 8(4)(b) of the Law:\n\nTHEREFORE:\nThe Authority hereby requires you to produce to the\nAuthority the information specified in Schedule [   ] to this\nNotice within [specify time] days of the date of issue of this\nNotice.\n[Insert as appropriate (where required by the requesting\nparty)] [The information produced in compliance with this\nNotice shall be produced in the form in Schedule 2 to this\nNotice.]\n\nFURTHER TAKE NOTICE:\n(1)\nthat if you fail without lawful excuse to produce any\ninformation which is in your possession or under your\ncontrol and which you are required to produce as\nspecified in this Notice, or if you alter, destroy, mutilate,\ndeface, hide, or remove any such information, you may\nbe guilty of a criminal offence and liable on summary\nconviction under section 24(1) of the Law to a fine of ten\nthousand dollars and to imprisonment for two years;\n\nSCHEDULE\nTax Information Authority Regulations\n\nPage 10\nRevised as at 31st  day of July, 2013\nc\n\n(2)\nthat pursuant to section 20 of the Law you are instructed\nby the Authority that the particulars of, and all\nmatters relating to, the request are to be treated as\nconfidential. You may not disclose the fact of the\nreceipt of the request or any of the particulars required\nor documents produced or information supplied to any\nother person, except your attorney-at-law, for a period\nof ninety days from the date of issue of this Notice. Your\nattorney-at-law is also bound by section 20. It is a\ncriminal offence for you to contravene section 20 of the\nLaw and on summary conviction under section 24(2) of\nthe Law you are liable to a fine of one thousand\ndollars and to imprisonment for six months.\nYour attention is directed to the Notes below.\nDirector, Tax Information Authority\nDated this\nday of\n, 20   .\nNOTES\n1. This Notice is issued by the Tax Information Authority pursuant to section\n8(4)(b) of the Tax Information Authority Law (2013 Revision) and is subject to\nthe provisions of that Law. In particular, you should note the following:\n(a) \u201cinformation\u201d means any fact, statement, document or record in\nwhatever form and includes -\n(a) any fact, statement, document or record held by banks, other\nfinancial institutions, or any persons, including nominees and\ntrustees, acting in an agency or fiduciary capacity; and\n(b) any fact, statement, document or record regarding the beneficial\nownership of companies, partnerships and other persons, including -\n(i)\nin the case of collective investment funds, information on\nshares, units and other interests; and\n(ii) in the case of trusts, information on settlors, trustees and\nbeneficiaries;\n\n\u201celectronic\u201d means relating to technology having electrical, magnetic,\noptical, electromagnetic, or similar capabilities, whether digital,\nanalogue or otherwise (section 2(1) of the Law);\n\n\u201celectronic record\u201d means a record processed and maintained by\nelectronic means; and\n(b) the Authority may take copies or extracts of any information produced by\nyou pursuant to this Notice. If you claim to have a lien on a document,\nthe production of that document pursuant to this Notice is without\nprejudice to your lien (section 8(5) of the Law);\n\nTax Information Authority Regulations\nSCHEDULE\n\nc\nRevised as at 31st  day of July, 2013\nPage 11\n\n(c) this Notice does not confer any right to production of, or access to,\nitems subject to legal privilege (section 8(6)(a) of the Law);\n(d) where the information to which this Notice relates consists of\ninformation maintained as an electronic record, such information must be\nproduced in a form in which it can be taken away and in which it is\nvisible and legible or in a form in which it is visible and legible, as the\ncase may be (section 8(12) of the Law);\n(e) this Notice shall have effect notwithstanding any obligation as to\nconfidentiality or other restriction upon the disclosure of information\nwhether imposed by the Confidential Relationships (Preservation) Law\n(2009 Revision), any other Law or the common law (section 8(6)(b) of\nthe Law);\n(f)\nby divulging confidential information in conformity with this Notice\nyou are deemed not to commit any offence under the Confidential\nRelationships (Preservation) Law (2009 Revision), or any other Law for\nthe time being in force in the Islands, by reason only of such disclosure.\nFurthermore, such disclosure is deemed not to be a breach of any\nconfidential relationship between you and any other person, and no civil\nclaim or action whatsoever will lie against you or your principal or\nemployer by reason of such disclosure (section 18 of the Law).\n2.\nYou should contact the Authority to agree the time and place for production to\nthe Authority of the information specified in this Notice.\nThe contact details of the Authority are:\nAddress:\nTel:  [number]\nFax: [number]\nEmail:\n[address]\nSCHEDULE 1\nThis Schedule is referred to in the foregoing Notice to Produce Information dated\n[\n]\n[specify information to be produced]\nSCHEDULE 2 [Insert if required]\nThis Schedule is referred to in the foregoing Notice to Produce Information dated\n[\n].\n\nSCHEDULE\nTax Information Authority Regulations\n\nPage 12\nRevised as at 31st  day of July, 2013\nc\n\nFORM 4\nregulation 6\nTAX INFORMATION AUTHORITY\nCAYMAN ISLANDS\nNOTICE OF REQUEST\nIssued pursuant to section 17(1) of the Tax Information Authority Law (2013 Revision).\nTo: [name and address of subject of request]\nYOU ARE HEREBY NOTIFIED:\n(1)\nthat you are the subject of a request received by the Tax Information Authority\n(\u201cthe Authority\u201d) pursuant to the terms of an Agreement for the provision of\ninformation in tax matters or [from a scheduled Country pursuant to Part IV of\nthe Tax Information Authority Law (2013 Revision) (\u201cthe Law\u201d) [delete as\nappropriate]. The details of the request are specified in the Schedule to this\nNotice;\n(2)\nthat within the period of fifteen days from the date of receipt of this Notice, you\nmay make a written submission to the Authority specifying any grounds which\nyou wish the Authority to consider in making its determination as to whether or\nnot the request is in compliance with the provisions of the Agreement specified\nin the Schedule or Part IV of the Law [delete as appropriate]. Your written\nsubmission may include any assertions that the information requested is subject\nto legal privilege;\nAny written submissions should be made to:\nThe Director,\n [Address]\n\n;\n(3)\nthat pursuant to section 20 of the Law you are instructed by the Authority that\nthe particulars of, and all matters relating to, the request are to be treated as\nconfidential. You may not disclose the fact of the receipt of the request, or any\nof the particulars required or documents produced or information supplied, to\nany other person, except your attorney-at-law, for a period of ninety days from\nthe date of issue of this Notice. Your attorney-at-law is also bound by section\n20. It is a criminal offence for you to contravene section 20 of the Law and on\nsummary conviction under section 24(2) you are liable to a fine of one thousand\ndollars and to imprisonment for six months.\nYour attention is directed to the Notes below.\nDirector, Tax Information Authority\nDated this        day of         , 20..\nNOTES\n\nTax Information Authority Regulations\nSCHEDULE\n\nc\nRevised as at 31st  day of July, 2013\nPage 13\n\n1.\nThis Notice is issued by the Tax Information Authority pursuant to section 17(1)\nof the Tax Information Authority Law (2013 Revision) and is subject to the\nprovisions of that Law. In particular you should note the following:\n(a) the Authority will consider any written submission made by you in\ncompliance with this Notice but is not obliged to permit or consider any\noral submission by or on behalf of any person who is the subject of a\nrequest for information (section 17(2));\n(b) the Authority will hold all information received as confidential except\nwhere the Tax Information Authority Law (2013 Revision) expressly\nprovides otherwise. The proceedings and deliberations of the Authority will\naccordingly be closed to all persons not specifically authorised by the\nAuthority or by the Law to be present at such proceedings or deliberations\n(section 17(3)).\n2.\nOriginal written submissions should be forwarded to the Authority in\naccordance with paragraph (2) of this Notice. For convenience, written\nsubmissions may be made to the Authority by fax or by email:\nBy Fax:   [number]\nBy Email: [address];\nbut where written submissions are made by fax or email, the original written submissions\nshould be forwarded to the Authority at the address given in paragraph (2) of this Notice\nwithin five working days of the transmission of the fax or email.\n3.\nParagraph 2 of these Notes applies to any amendments to written submissions.\n4.\nWhere written submissions include assertions that the information requested is\nsubject to legal privilege, any determination on such legal privilege will fall to be made\nby a Judge under section 8(9)(c) of the Law.\nSCHEDULE\nThis is the Schedule referred to in paragraph (1) of the foregoing Notice of Request dated\n[         ]\nName of matter to which the request relates:\n\nDate of request:\nPerson specified in request:\nCountry making request:  [Insert name of country]\nGeneral nature of information sought by request:\n_____________________________\nDirector, Tax Information Authority\nDated this              day of                       20   .\n\nSCHEDULE\nTax Information Authority Regulations\n\nPage 14\nRevised as at 31st  day of July, 2013\nc\n\nPublication in consolidated and revised form authorised by the Governor in Cabinet\nthis 17th day of September, 2013.\nClerk of Cabinet","akn_extracted_at":"2026-06-22 15:40:47.747887+00","cms_id":"2006-0002","law_type":"subordinate","year":"2006","number":"2","title":"Tax Information Authority Regulations","status":"in_force"},"provenance":{"files":[{"file_id":"5423","expr_id":"456","kind":"akn_xml","filename":"2006-0002_2013 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.akn.xml","content_md5":"b9a77531b4bc96a63a2e9cff05ebab03","byte_size":"17538","http_last_modified":null,"fetched_at":"2026-06-22 15:40:47.821702+00"},{"file_id":"911","expr_id":"456","kind":"pristine_pdf","filename":"2006-0002_2013 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.pdf","content_md5":"1eecfc57dbea64ffdb7df08453655eee","byte_size":"404257","http_last_modified":null,"fetched_at":"2026-06-21 23:09:38.221057+00"},{"file_id":"912","expr_id":"456","kind":"working_pdf","filename":"2006-0002_2013 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2006\/2006-0002\/2006-0002_2013 Revision.pdf","content_md5":"1eecfc57dbea64ffdb7df08453655eee","byte_size":"404257","http_last_modified":null,"fetched_at":"2026-06-21 23:09:38.221057+00"}],"paragraph_count":3,"latest_history":null},"quality":{"expr_id":"456","doc_id":"456","quality_state":"needs_review","quality_score":"76","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise}","llm_categories":"{truncated_text,other}","repair_actions":"{collapse_duplicate_text,manual_review,reextract_full_text,strip_page_furniture}","finding_severity_counts":"{\"low\": 1, \"medium\": 1}","finding_summary":"Sample appears mostly complete but shows signs of truncation in Regulation\u202f6 and a substantial omitted section; human review recommended to validate full text integrity.","assessed_at":"2026-06-22 15:29:46.162882+00","updated_at":"2026-06-22 15:29:46.162882+00"}}