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Reporting Financial Institution Self-Assessment Tool

This self-assessment tool is intended to aid entities to assess whether they are reporting financial institutions in Hong Kong in accordance with section 50A of the Inland Revenue Ordinance (Cap. 112) (IRO).

For details on the terms used in this tool and, the requirements and obligations of reporting financial institutions under AEOI, please refer to the relevant AEOI provisions under the IRO, Guidance for Financial Institutions, FAQs and other relevant information available in the Department’s website, as well as the Common Reporting Standard (CRS) Implementation Handbook, Commentaries to the CRS and CRS-related FAQs published by the Organisation for Economic Co-operation and Development.

Automatic Exchange of Financial Account Information (AEOI) - Reporting Financial Institution Self-Assessment Tool