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CurrentCROSS-BORDERreportingcompliance-calendarVerified 2026-07-18

Compliance calendar

The table reads directly from data/obligations.yml. It contains base due-date rules, not final dates after weekends, holidays, extensions, exemptions or fund-specific facts.

JurisdictionActionBase due ruleRolesSources
caymanKY-MF-AFS-FAR
File audited annual financial statements and the Fund Annual Return with CIMA
6 months after FYEoperator, auditor, fund-administratorCIMA-MFA-2025
CIMA-FAR
caymanKY-PF-AFS-FAR
File audited annual financial statements and the private fund FAR with CIMA
6 months after FYEoperator, auditor, fund-administratorCIMA-PFA-2025
CIMA-FAR
caymanKY-CRS-FATCA-2026
Submit FATCA/CRS reporting or CRS Filing Declaration for reporting year 2025
31 July 2026principal-point-of-contact, fund-administratorDITC-2026-DEADLINES
caymanKY-CRS-CF-2026
Submit the CRS Compliance Form
15 September 2026principal-point-of-contact, fund-administratorDITC-2026-DEADLINES
hong-kongHK-OFC-ANNUAL-REPORT
Prepare and publish the annual report under OFC Rules rule 151 and OFC Code chapter 9, subject to any waiver
Per OFC Rules and OFC Codedirectors, investment-manager, auditorHK-SFO
HK-OFC-CODE
hong-kongHK-OFC-CR-ANNUAL-RETURN
No Companies Registry annual return is required for an OFC; applicable event-driven filings still apply
Not applicabledirectorsHK-CR-OFC
hong-kongHK-RFI-REGISTRATION-2027
Complete mandatory registration in the AEOI Portal under the 2026 Amendment Ordinance
31 March 2027rfi, fund-administratorHK-AEOI-2027
bviBVI-MFAR
File the Mutual Funds Annual Return through the FSC electronic platform
30 June annuallyfund, functionary, fund-administratorBVI-MFAR
bviBVI-AML-RETURN
File the AML/CFT Return for the prior calendar year after confirming the regulated person is in scope
31 March annuallyregulated-person, mlroBVI-AML-RETURN
singaporeSG-VCC-AGM
Hold the AGM within six months after FYE unless an exemption applies
6 months after FYEdirectors, company-secretarySG-VCC-ACT
SG-ACRA-VCC
singaporeSG-VCC-ANNUAL-RETURN
File the VCC annual return with ACRA within seven months after FYE
7 months after FYEdirectors, company-secretarySG-VCC-ACT
SG-ACRA-VCC
singaporeSG-CRS-RETURN
File the CRS Return through myTax Portal
31 May annuallyreporting-financial-institution, fund-administratorSG-IRAS-CRS

Due-date control

  1. Start with the approved FYE, reporting year or event date.
  2. Apply calendar-month, day or business-day language exactly; six months is not automatically 180 days.
  3. Check holidays, regulator notices and entity-specific extensions or waivers.
  4. Set preparation, review, approval, submission and error-resolution milestones.
  5. Retain the final form, workpapers, receipt and extension evidence.