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List of reportable jurisdictions for the Common Reporting Standard (CRS)
Following the enactment of the relevant rules for the Automatic Exchange of Information by the Malaysian Government under the CRS, Malaysian FIs are required to collect financial account information from all non-residents and report information in relation to “reportable jurisdictions”, to the IRB. The IRB will exchange this information with the relevant foreign tax authorities, from 2018.
The IRB has recently published on its website the updated list of Reportable Jurisdictions dated 14 January 2022, which is available at the following link: CRS List of Reportable Jurisdictions