ITA
Act
31 published document(s) from Virgin Islands International Tax Authority.
| Citation | Status | Summary |
|---|---|---|
| Beneficial Ownership Secure Search System (Amendment) (No. 2) Act, 2021 (No. 42 of 2021) | In force | This Act amends the Beneficial Ownership Secure Search System Act (BOSSS Act) to integrate economic substance reporting into the existing beneficial owner… |
| Beneficial Ownership Secure Search System (Amendment) Act, 2021 (No. 31 of 2021) | Amends Beneficial Ownership Secure Search System Act (2020 Revised Edition) | This Act amends the Beneficial Ownership Secure Search System Act, 2017 in the British Virgin Islands. It updates definitions, clarifies which entities an… |
| Beneficial Ownership Secure Search System (Amendment) Act, 2024 (No. 9 of 2024) | In force | This Act amends the Beneficial Ownership Secure Search System Act, Revised Edition 2020, expanding the economic substance information that corporate and l… |
| Beneficial Ownership Secure Search System Act (2020 Revised Edition) | In force | This Act establishes the Virgin Islands' Beneficial Ownership Secure Search System (BOSS), an electronic platform through which registered agents maintain… |
| Economic Substance (Companies and Limited Partnerships) (Amendment) Act, 2021 (No. 30 of 2021) | In force | This Act amends the BVI Economic Substance (Companies and Limited Partnerships) Act, 2018 to refine key definitions, carve investment fund business out of… |
| Economic Substance (Companies and Limited Partnerships) Act (Revised Edition 2020) | In force | This Act establishes the British Virgin Islands' economic substance regime, requiring companies and limited partnerships that carry on specified 'relevant… |
| Income Tax Ordinance (CAP. 206) | Status not confirmed | This is the consolidated Income Tax Ordinance (Cap. 206) of the Virgin Islands, together with its subsidiary legislation. It sets out the general framewor… |
| International Tax Authority (Amendment) Act, 2022 (No. 3 of 2022) | Amends International Tax Authority Act (Revised Edition 2020) | This Act amends the International Tax Authority Act, Revised Edition 2020, substantially expanding the ITA's investigative, enforcement and supervisory po… |
| International Tax Authority Act (Revised Edition 2020) | In force | This Act establishes the International Tax Authority (the Authority) as a body corporate responsible for the Virgin Islands' compliance with international… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2005 (No. 16 of 2005) | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 to implement the EU Council Directive 2003/48/EC on the taxation of savings income in… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2018 (No. 8 of 2018) | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 to update the Virgin Islands' Common Reporting Standard (CRS) regime and to insert a n… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2022 | Amends Mutual Legal Assistance (Tax Matters) Act (Revised 2020) | This Act amends the Virgin Islands' Mutual Legal Assistance (Tax Matters) Act, Revised Edition 2020, transferring key functions from the Financial Secreta… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2022 (No. 4 of 2022) | Amends Mutual Legal Assistance (Tax Matters) Act (Revised 2020) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, Revised Edition 2020, to modernise the British Virgin Islands' framework for international… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2025 (No. 18 of 2025) | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, Revised Edition 2020, which underpins the BVI's CRS and FATCA reporting regime. It clarifie… |
| Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2026 | In force | This Act amends the BVI Mutual Legal Assistance (Tax Matters) Act, 2020 to implement the amended Common Reporting Standard (CRS) approved by the OECD on 8… |
| Mutual Legal Assistance (Tax Matters) Act (Revised 2020) | In force | This Act is the Virgin Islands' core statutory framework for international tax information exchange. It implements the US-UK/BVI tax information exchange… |
| Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | Status not confirmed | This Act gives domestic legal effect in the British Virgin Islands to the Tax Information Exchange Agreement between the USA, the UK and the BVI, and to a… |
| No. 10 of 2013 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2013 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 in two respects: it clarifies the International Tax Authority's powers when acting und… |
| No. 11 of 2011 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2011 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 in the British Virgin Islands, refining how the International Tax Authority (the Autho… |
| No. 11 of 2012 - Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2012 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 by inserting a new section 5A that imposes specific record keeping obligations on BVI… |
| No. 12 of 2014 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2014 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This is an amendment act that updates the Virgin Islands Mutual Legal Assistance (Tax Matters) Act, 2003. It gives the Minister power to make Orders (on t… |
| No. 17 of 2015 Mutual Legal Assistance (Tax Matters) (Amendment) (No. 2) Act, 2015 | In force | This Act amends the British Virgin Islands' Mutual Legal Assistance (Tax Matters) Act, 2003 to implement the OECD Common Reporting Standard (CRS) for auto… |
| No. 17 of 2015 – Mutual Legal Assistance (Tax Matters) (Amendment) (No. 2) Act, 2015 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 to implement the Common Reporting Standard (CRS) for automatic exchange of financial a… |
| No. 3 of 2015 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2015 | In force | This is a short amending Act that changes the definition of records and underlying documentation used in the Mutual Legal Assistance (Tax Matters) Act, 20… |
| No. 8 of 2018 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2018 | Amends Mutual Legal Assistance (Tax Matters) Act, 2003 (No. 18 of 2003) | This Act amends the Mutual Legal Assistance (Tax Matters) Act, 2003 to strengthen Common Reporting Standard (CRS) compliance obligations for Virgin Island… |
| The International Tax Authority (Amendment) Act, 2023 (No. 17 of 2023) | In force | This Act amends the International Tax Authority Act, Revised Edition 2020. It introduces a new category of 'local company' that can be excluded from certa… |
| Unofficial Consolidation of the Beneficial Ownership Secure Search System Act (Revised Edition 2020, as amended, consolidated 30 December 2024) | Status not confirmed | This is the BVI International Tax Authority's unofficial consolidation of the Beneficial Ownership Secure Search System Act (BOSS Act), current to 30 Dece… |
| Unofficial Consolidation of the Economic Substance (Companies and Limited Partnerships) Act, 2018 (as at 13 August 2021) | Status not confirmed | This is the unofficial consolidated text (as at 13 August 2021) of the BVI Economic Substance (Companies and Limited Partnerships) Act, 2018, maintained b… |
| Unofficial Consolidation of the International Tax Authority Act (Revised Edition 2020, as amended, consolidated 2023-04-20) | Status not confirmed | This is the unofficial consolidated text of the British Virgin Islands' International Tax Authority Act, which establishes the International Tax Authority… |
| Unofficial Consolidation of the Mutual Legal Assistance (Tax Matters) Act | Status not confirmed | This is an unofficial consolidation, maintained by the International Tax Authority (ITA), of the Mutual Legal Assistance (Tax Matters) Act, the BVI's core… |
| Unofficial Consolidation of the Mutual Legal Assistance (Tax Matters) Act, 2003 | Status not confirmed | This is the BVI International Tax Authority's unofficial consolidation of the Mutual Legal Assistance (Tax Matters) Act, 2003, as amended through 2018. It… |