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  Home >  Tax Information - Individuals/Businesses  >  Double Taxation Relief and Exchange of Information Arrangements  >  Automatic Exchange of Financial Account Information  >  Guidance for Financial Institutions > Financial Account Information Return XML Schema and User Guide

Financial Account Information Return XML Schema and User Guide

Financial institutions (FIs) are obligated under the Inland Revenue Ordinance to furnish return reporting the required information of reportable accounts to the Department in a specified format on an annual basis.

To facilitate FIs to fulfil their obligations to furnish returns, the Department has developed a data schema in Extensible Markup Language (XML), which is based on the CRS XML Schema issued by the Organisation for Economic Co-operation and Development (OECD), specifying the data structure and format for reporting the required financial account information to the Department.

Following the release of the CRS XML Schema (version 2.0) by the OECD, the Department will cease to accept data files prepared using Financial Account Information Return XML Schema (version 1.0).  From 1 January 2021, data files must be prepared using the Financial Account Information Return XML Schema (version 2.0).  Please click the following links to download the data schema and related user guide:

 

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