Article 12 Information to be reported to the Inland Revenue Department by receiving agents
When a receiving agent receives or secures savings income the information prescribed by paragraph (2), in respect of each relevant payee the savings income is attributable to, must be reported by the receiving agent to the Inland Revenue Department in accordance with article 14.
The information prescribed is—
a statement that the savings income has been received or secured by the receiving agent in his capacity as such;
the name and address of the receiving 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 receiving 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 received or secured by the receiving agent in accordance with article 13 and the currency in which it was paid.