If the Common Reporting Standard (CRS) applies to your not-for-profit organisation, you must lodge your first CRS report by 31 July 2018. It must cover the period from 1 July 2017 to 31 December 2017. In the future, your reports will cover the full calendar year.
Under the CRS, many entities – including some NFP organisations – will be required to collect and report financial account information on non-residents to us.
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