{"id":10954,"date":"2026-05-08T16:12:57","date_gmt":"2026-05-08T08:12:57","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=10954"},"modified":"2026-05-13T10:29:52","modified_gmt":"2026-05-13T02:29:52","slug":"crs-f-a-q","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/","title":{"rendered":"CRS F.A.Q"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10954\" class=\"elementor elementor-10954\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7d9d57 e-flex e-con-boxed e-con e-parent\" data-id=\"2c7d9d57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-18917b48 e-con-full e-flex e-con e-child\" data-id=\"18917b48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62b795e7 elementor-widget elementor-widget-template\" data-id=\"62b795e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2910\" class=\"elementor elementor-2910\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-337058b e-flex e-con-boxed e-con e-parent\" data-id=\"337058b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4c65bda e-con-full e-flex e-con e-child\" data-id=\"4c65bda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bef5be3 elementor-widget elementor-widget-heading\" data-id=\"bef5be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Antarabangsa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c531a0 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6c531a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\" tabindex=\"-1\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\" tabindex=\"-1\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\" tabindex=\"-1\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\" tabindex=\"-1\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\" tabindex=\"-1\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\" tabindex=\"-1\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\" tabindex=\"-1\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\" tabindex=\"-1\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\" tabindex=\"-1\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\" tabindex=\"-1\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\" tabindex=\"-1\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\" tabindex=\"-1\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\" tabindex=\"-1\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\" tabindex=\"-1\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\" tabindex=\"-1\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\" tabindex=\"-1\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57dc4f6b e-con-full e-flex e-con e-child\" data-id=\"57dc4f6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a418fb4 elementor-widget elementor-widget-heading\" data-id=\"a418fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65b8ad84 e-con-full e-flex e-con e-child\" data-id=\"65b8ad84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56b08467 elementor-widget elementor-widget-text-editor\" data-id=\"56b08467\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Common Reporting Standard (CRS) What FI need to know&#8230;<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15548154 e-con-full e-flex e-con e-child\" data-id=\"15548154\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bd81c30 elementor-widget elementor-widget-html\" data-id=\"6bd81c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>\r\n        Expand All <i class=\"fas fa-chevron-down\"><\/i>\r\n    <\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        \/\/ \u6293\u53d6\u5f53\u524d\u9875\u9762\u6240\u6709\u7684 Nested Accordion Items\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Collapse All <i class=\"fas fa-chevron-up\"><\/i>';\r\n            \/\/ \u7ed9\u6240\u6709 details \u52a0\u4e0a open \u5c5e\u6027\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Expand All <i class=\"fas fa-chevron-down\"><\/i>';\r\n            \/\/ \u79fb\u9664\u6240\u6709 details \u7684 open \u5c5e\u6027\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-621a6c9c custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"621a6c9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1640\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1640\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Certification  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1640\" class=\"elementor-element elementor-element-74e42d78 e-con-full responsive-table e-flex e-con e-child\" data-id=\"74e42d78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69f3a86a elementor-widget elementor-widget-text-editor\" data-id=\"69f3a86a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>FI must use Certificate bought from\u00a0authorised Certificate Authority\u00a0(item 2.1 \/ 2.2 of the link) or any Certificate Authority.<\/p><\/td><td>16\/04\/2018<\/td><\/tr><tr><td>2<\/td><td><p>FI which already bought Certificate use for FATCA can also use for CRS. However, FI must aware of the security consequences.<\/p><\/td><td>16\/04\/2018<\/td><\/tr><tr><td>3<\/td><td><p>FI need to upload certificate (public key) after registration process if FI intend to submit CRS data packet.<\/p><p>From the uploaded public key, HiDEF will check the issuer and the validity date of the certificate. HiDEF will reject if the certificate is a self-sign certificate.<\/p><p>The Public key can also trigger to data packet is tampered during transmission.<\/p><\/td><td>16\/04\/2018<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1641\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1641\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Authorization Letter  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1641\" class=\"elementor-element elementor-element-7c3ed642 e-con-full responsive-table e-flex e-con e-child\" data-id=\"7c3ed642\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea19854 elementor-widget elementor-widget-text-editor\" data-id=\"7ea19854\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>For verification purposes, MYFIs are required to email the authorization letter to\u00a0<a href=\"mailto:crs@hasil.gov.my\">crs@hasil.gov.my<\/a>\u00a0within 7 days once successfully registered.<br \/>Just for your information with regards to the authorisation letter. The authorisation letter should use the MYFIs letter head and consists of these information:<\/p><p>i. Authorised Person&#8217;s Name and Identification Number;<br \/>ii. Authorised Person&#8217;s Position\/Designation;<br \/>iii. Authorised Person&#8217;s Department;<br \/>iv. Authorised Person&#8217;s Corporate Email Address for CRS Reporting;<br \/>v. Authorised Person&#8217;s Contact No:<\/p><\/td><td>16\/04\/2018<\/td><\/tr><tr><td>2<\/td><td><p>The authorisation letter should be addressed to:<br \/>COMPETENT AUTHORITY,<br \/>DEPARTMENT OF INTERNATIONAL TAXATION,<br \/>HEADQUARTERS INLAND REVENUE BOARD OF MALAYSIA,<br \/>12th FLOOR, MENARA HASIL,<br \/>PERSIARAN RIMBA PERMAI, CYBER 8,<br \/>63000 CYBERJAYA SELANGOR.<\/p><\/td><td>16\/04\/2018<\/td><\/tr><tr><td>3<\/td><td><p>Sample letter template CRS registration :\u00a0<\/p><p><a href=\"\/wp-content\/uploads\/CRS_Registration_Authorization_Letter_Template.pdf\" target=\"_blank\" rel=\"noopener\">CRS Registration Authorization Letter <span>(156.62 KB)<span><\/a><\/p><\/td><td>16\/04\/2018<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1642\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1642\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Emails <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1642\" class=\"elementor-element elementor-element-1f3847b2 e-con-full e-flex e-con e-child\" data-id=\"1f3847b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2741d64e responsive-table elementor-widget elementor-widget-text-editor\" data-id=\"2741d64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>There are two emails that FI needs to fill in during registration process:<\/p><p>a) Group email &#8211; IRBM suggest the group email is to use the crs_xxxxx@abc.com.my format where xxxxx is made up of 5 unique alphanumeric characters.<\/p><p>b) Authorised Person email &#8211; this email is used to receive the security code and CRS ID during the registration process. This email is also used for recovery process if the user forgets password.<\/p><p>There is another email placed in metadata xml\u00a0. Generally all alerts about transmission files will be sent to this email. However if the system finds this email is empty, group email (a) that was entered during the registration process will be used.<\/p><\/td><td>17\/04\/2018<\/td><\/tr><tr><td>2<\/td><td><p>Please use corporate email for all three emails for item 3.1 above. HiDEF system will reject if using gmail email, yahoo&#8230;<\/p><\/td><td>17\/04\/2018<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1643\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1643\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. Authorised Person  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1643\" class=\"elementor-element elementor-element-6fad029d e-flex e-con-boxed e-con e-child\" data-id=\"6fad029d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73254007 responsive-table elementor-widget elementor-widget-text-editor\" data-id=\"73254007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>The requirement to appoint an authorised person is to perform the CRS registration in HiDEF portal.<br \/>Thus, MYFI need to appoint it&#8217;s authorised person who should be at least of a senior position. This authorised person will be responsible:<br \/>The authorised person of the Financial Institution should be a senior official and will be responsible:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>to carry the duty of submitting the CRS Report<\/li><li>to receive email notifications during registration process<\/li><li>to act as a liaison between IRBM and the FI<\/li><\/ul><\/li><\/ul><\/td><td>18\/04\/2018<\/td><\/tr><tr><td>2<\/td><td><p>In case of forgotten password only authorised person email will receive a temporary password<\/p><\/td><td>18\/04\/2018<\/td><\/tr><tr><td>3<\/td><td><p>On successful registration, authorised person will receive email and crs-id. IRBM will not sent any letter to FI. FI needs to print the email (and secure to save place) and remember the password.<\/p><\/td><td>18\/04\/2018<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1644\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1644\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Registration Process  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1644\" class=\"elementor-element elementor-element-42ea630b responsive-table e-flex e-con-boxed e-con e-child\" data-id=\"42ea630b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a9333cf elementor-widget elementor-widget-text-editor\" data-id=\"4a9333cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td>Visit a portal\u00a0<a href=\"https:\/\/hidef-support.hasil.gov.my\/main.php\">https:\/\/hidef-support.hasil.gov.my\/main.php<\/a>\u00a0There are 4 sections involved in the registration process. The sections are General Information, Address Information, Authorised Person and Password.<\/td><td rowspan=\"6\">26\/04\/2018<\/td><\/tr><tr><td>2<\/td><td>In the registration process MyFI should receive 2 emails through authorised email person. The first email is the Security Registration Number and the second is the registration process info that has been successful.<\/td><\/tr><tr><td>3<\/td><td>Please make sure authorized person email can receive email.<br \/>MyFI also needs to choose and enter the password during the registration process.<\/td><\/tr><tr><td>4<\/td><td>MyFI needs to send the Authorised Person&#8217;s Authorisation Letter via email address crs@hasil.gov.my for verification and approval purposes. Sample Authorisation letter, <a href=\"\/wp-content\/uploads\/CRS_Registration_Authorization_Letter_Template.pdf\" target=\"_blank\" rel=\"noopener\">CRS_Registration_Authorization_Letter_Template.pdf <span>(156.62 KB)<span><\/a><\/td><\/tr><tr><td>5<\/td><td>After the IRBM is satisfied with the authorisation letter an email will be sent to the MyFI stating the MyCRSID number. Now the registration process has been completed.<\/td><\/tr><tr><td>6<\/td><td>MyFI can login using MYCRSID and the password that was entered during the registration process to upload Public key or to report a NIL return for that year.<br \/>Through the Profile icon MyFI can also change address information and information about authorized person.<\/td><\/tr><\/tbody><\/table><ul><li><a href=\"\/wp-content\/uploads\/HIDEF_CRS_REGISTRATION_AND_LOGIN_USERMANUAL.pdf\" target=\"_blank\" rel=\"noopener\">CRS Registration and Login user manual <span>(3.42 MB)<span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1645\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1645\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. New Public key for CRS and CBC  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1645\" class=\"elementor-element elementor-element-a84572f responsive-table e-flex e-con-boxed e-con e-child\" data-id=\"a84572f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c90752f elementor-widget elementor-widget-text-editor\" data-id=\"c90752f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"collapse_2353e7ff-2cd6-4cf0-b792-5a901f33ff8c_6\" class=\"info repeatable-content collapse show\"><div class=\"text\"><table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>We have changed the public key for filing files under CRS and CBC(testing Enviroment). FIs that have downloaded the relevant keys need to re-downloaded and repackage the file again.<\/p><\/td><td>15\/08\/2024<\/td><\/tr><\/tbody><\/table><\/div><\/div><p class=\"tab \">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1646\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1646\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. Sample Signed CRS Transmission file  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1646\" class=\"elementor-element elementor-element-f50ab00 e-flex e-con-boxed e-con e-child\" data-id=\"f50ab00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2b6a8f elementor-widget elementor-widget-text-editor\" data-id=\"a2b6a8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p><a title=\"CRS XML File Sample Version 2\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/?bt_kump=6&amp;bt_skum=2&amp;bt_posi=1&amp;bt_unit=2&amp;bt_sequ=5\" data-anchor=\"?bt_kump=6&amp;bt_skum=2&amp;bt_posi=1&amp;bt_unit=2&amp;bt_sequ=5\">MyCRSID CRS Payload Signed<\/a><\/p><\/td><td>28\/05\/2018<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1647\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1647\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. CRS Test Window  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1647\" class=\"elementor-element elementor-element-2d71553 responsive-table e-flex e-con-boxed e-con e-child\" data-id=\"2d71553\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-103ef06 elementor-widget elementor-widget-text-editor\" data-id=\"103ef06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><strong>Question \/ Info<\/strong><\/td><td width=\"15%\"><strong>Date Added<\/strong><\/td><\/tr><tr><td>1<\/td><td><p>The CRS HASiL International Data Exchange Facility (HiDEF) submission opens for testing via our Test Portal at\u00a0<a href=\"https:\/\/hidef-dataexchangetest.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">https:\/\/hidef-dataexchangetest.hasil.gov.my\/<\/a><\/p><p>Suggestion test case scenario:<br \/><strong>Submit a transmission file with Test Data.<\/strong><\/p><p>FIs should receive an email alert from HiDEF for the transmission notification status.<\/p><\/td><td>05\/04\/2019<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1648\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1648\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 9. REASONABLE EFFORT IN TIN AND DATE OF BIRTH COLLECTION  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1648\" class=\"elementor-element elementor-element-d6b0b6d responsive-table e-flex e-con-boxed e-con e-child\" data-id=\"d6b0b6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50be57a elementor-widget elementor-widget-text-editor\" data-id=\"50be57a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><p><strong>Question \/ Info<\/strong><\/p><\/td><td><p><strong>Date Added<\/strong><\/p><\/td><\/tr><tr><td><p>1<\/p><\/td><td align=\"left\"><p>\u201cReasonable efforts\u201d means <strong>genuine attempts<\/strong> to acquire the TIN and date of birth of the Account Holder of a Reportable Account.<\/p><p>Such efforts must be made, <strong>at least once a year<\/strong>.<\/p><p>Examples of reasonable efforts include contacting the Account Holder (e.g. by mail, email, in-person or by phone), and reviewing electronically searchable information maintained by a Related Entity of the Reporting Financial Institution.<\/p><\/td><td><p>2\/10\/2024<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1649\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1649\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 10. FINANCIAL INSTITUTIONS (FIS) THAT RECEIVE SELF-CERTIFICATIONS RECEIVED FROM ENTITIES CLAIMING TO BE A FI  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1649\" class=\"elementor-element elementor-element-d9e4b48 responsive-table e-flex e-con-boxed e-con e-child\" data-id=\"d9e4b48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b41423 elementor-widget elementor-widget-text-editor\" data-id=\"9b41423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\"><tbody><tr><td colspan=\"2\"><p><strong>Question \/ Info<\/strong><\/p><\/td><td><p><strong>Date Added<\/strong><\/p><\/td><\/tr><tr><td><p>1<\/p><\/td><td align=\"left\"><p>With respect to self-certifications received from Entities claiming to be a Financial Institution, which would include an Entity that provided a GIIN with its self-certification to support its status, the Reporting Financial Institution receiving the self-certification must establish its reasonableness based on the <strong>documentation<\/strong> obtained as part of the account opening process, <strong>including<\/strong> any <strong>information collected for AML\/KYC purposes<\/strong>.<\/p><p>The information that must be reviewed is therefore <strong>wider in scope<\/strong> than only a FATCA GIIN, meaning that the <strong>FATCA GIIN<\/strong> list <strong><u>should not be solely relied upon<\/u><\/strong>.<\/p><\/td><td><p>9\/10\/2024<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CRS F.A.Q Common Reporting Standard (CRS) What FI need to know&#8230; Expand All 1. Certification Question \/ Info Date Added 1 FI must use Certificate bought from\u00a0authorised Certificate Authority\u00a0(item 2.1 \/ 2.2 of the link) or any Certificate Authority. 16\/04\/2018 2 FI which already bought Certificate use for FATCA can also use for CRS. However, [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":9646,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-10954","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"CRS F.A.Q Common Reporting Standard (CRS) What FI need to know&#8230; Expand All 1. 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Certification Question \/ Info Date Added 1 FI must use Certificate bought from\u00a0authorised Certificate Authority\u00a0(item 2.1 \/ 2.2 of the link) or any Certificate Authority. 16\/04\/2018 2 FI which already bought Certificate use for FATCA can also use for CRS. 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