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Grand Cayman, 25 March 2026 – The Department for International Tax Cooperation (DITC) advises industry that the Tax Information Authority (the “Authority”) is extending the deadline for registration of the required information by certain Cayman Reporting Crypto-Asset Service Providers (RCASPs) under the Crypto-Asset Reporting Framework (CARF).
Who does this apply to?
This advisory applies to Cayman RCASPs required to register and maintain information on the DITC Portal.
Why is the deadline being extended?
The registration deadline is being extended to allow RCASPs sufficient time to comply once the DITC Portal functionality becomes available.
How to submit or update RCASP details
RCASP details must be submitted and kept current via the DITC electronic portal using the prescribed registration or change form when the functionality becomes available on the DITC Portal. Industry will be advised of its availability in due course.
What is changing (deadline extension)?
Under the Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025(the "CARF Regulations") an Entity or an Individual who is a Cayman RCASP prior to the commencement of the CARF Regulations (other than an exempted body) must register on the DITC Portal by 30 April 2026.
The Authority is extending the deadline to 31 January 2027 for registering the required information. Required information is:
- The name of the RCASP and any number given to it by the General Registry, the Cayman Islands Monetary Authority, or a regulatory or supervisory body;
- The full name, address, business entity (where applicable), position and contact details, including an electronic address of:
• the person located in the Islands who is authorised by the Cayman RCASP to be the principal point of contact (PPoC) with the Authority (via the DITC) for compliance with the CARF; and
• another person the RCASP has authorised to give change notices for its PPoC; and - the date on which the RCASP became a RCASP
The 31 January 2027 deadline for registering the required information applies to all Cayman RCASPs.
What does “in the Islands” mean?
- Natural person: has a physical address in the Cayman Islands.
- Legal person: (i) incorporated, registered, or established in the Cayman Islands; and (ii) maintains a physical address in the Cayman Islands (not solely a mailing or correspondence address).
Who can be a PPoC?
A PPoC may be:
- a natural person, or
- a legal person
Local reachability
The PPoC requirement is intended to ensure that the Authority has a locally reachable point of contact.
The DITC Portal will require sufficient PPoC contact details to allow the Authority to:
- communicate directly with the PPoC; and
- reasonably expect timely receipt of, and response to, official communications.
Submissions that do not include sufficient contact details may be rejected or subject to follow-up by the DITC.
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