Article 10 Information to be reported to the Inland Revenue Department by paying agents making payments to relevant payees
When a paying agent makes a savings income payment for the immediate benefit of a relevant payee the information prescribed by paragraph (2) must be reported by the paying agent to the Inland Revenue Department in accordance with article 14.
The information prescribed is—
the name and address of the paying agent;
the name, address and country of residence of the relevant payee established in accordance with article 9;
where contractual relations between the relevant payee and the paying agent were entered into, or transactions are carried out in the absence of contractual relations, on or after 1st January 2004, the tax identification number, or if it is not available, the relevant payee’s date and place of birth, established in accordance with article 9;
the account number of the relevant payee or, where there is none, identification of the money debt or other instrument giving rise to the savings income;
the amount and category of the savings income payments made to the relevant payee in accordance with article 13 and the currency in which they were paid.