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IRU Circular 12/2026Insurance Regulatory Unit

IRU Circular 12/2026 — FATCA/CRS reporting deadline extension

IRU Circular 12/2026 extended the FATCA/CRS reporting deadlines in paragraphs 3 and 4 of Circular 9/2026 from 31 May to 31 August 2026. All other instructions in Circular 9 remain in force without amendment. Official sources and an evidence-led implementation checklist.

تعميم رقم (12) لسنة 2026 بشأن تمديد مهلة تقديم التقارير المالية الواردة في تعميم رقم (9) لسنة 2026 بشأن نظام تبادل المعلومات FATCA ومعيار الإبلاغ المشترك CRS لسنة 2026Official Arabic title

Issued
15.06.2026
Published
17.06.2026
Guide reviewed
11.10.2026
Instrument
IRU Circular 12/2026

Action at a glance

What this instrument asks you to do

IRU Circular 12/2026 extended the FATCA/CRS reporting deadlines in paragraphs 3 and 4 of Circular 9/2026 from 31 May to 31 August 2026. All other instructions in Circular 9 remain in force without amendment.

Source-backed

Stated legal requirements

Requirements below are attributed to the instrument or cited guidance; each item includes its source location.

  1. 01

    Submit the requested FATCA and CRS reports for the required years by 31 August 2026 instead of 31 May.

    Citation · Page 1, deadline-extension paragraph referring to Circular 9 instructions 3 and 4

  2. 02

    Continue to comply with all other provisions and instructions in Circular 9/2026 unchanged.

    Citation · Page 1, paragraph beginning 'كما تبقى جميع الأحكام'

Dates and applicability

Timing, grace period and deadline

Timing

Signed 15 June; published 17 June. Deadline 31 August 2026. As of the 11 October review cutoff this date has passed; a team should reconcile acceptance evidence and any unresolved filing, not assume the extension is still open.

Grace period

Only the specifically stated submission period or validity condition applies. No additional general grace period is asserted.

Historical deadline

31.08.2026

Historical date specified by the instrument. This page does not determine your current compliance status.

Expit suggested practices

Build a reviewable closure record

These suggested actions are implementation practices, not additional legal requirements.

  1. 01

    Reconcile both FATCA and CRS submissions against the extended date.

    Suggested owner
    Tax reporting lead
    Evidence to retain
    Portal acceptance records, reporting years and outstanding-error register
    Complete when
    Each required return has a documented accepted submission or an escalated unresolved gap.
    Expit support context
    Evidence reconciliation can identify missing acknowledgements but cannot declare a late filing compliant.
  2. 02

    Maintain the unchanged Circular 9 control checklist.

    Suggested owner
    Tax compliance / IT
    Evidence to retain
    Registration, XML validation, correction and nil-report assessments
    Complete when
    The extension has changed the date, not removed the remaining submission controls.
    Expit support context
    Workflow reminders can retain the correct amended deadline alongside the unchanged requirements.

Further clarification

Frequently asked questions

Was this a general grace period for all IRU reporting?

No. It expressly extends the Circular 9 FATCA/CRS deadlines in paragraphs 3 and 4, leaving the other instructions unchanged.

Can Expit declare our fatca/crs reporting deadline extension gap closed?

No. Expit can support document processing, evidence reconciliation and accountable workflows. Your responsible officers and advisers must assess legal applicability, complete any required official submission and approve closure.

Primary references

Official sources

  1. Official IRU Circular 12/2026 PDF (opens in a new tab)

    Operative circular visually reviewed. This circular is an extension of two reporting deadlines, not a general amnesty, an extension of all returns or a waiver of schema and reporting requirements. Check subsequent official instructions before making a late-filing decision.

    SOURCE 01

Read with care

Enforcement and limitations

Enforcement stated in source

The circular refers to IRU's powers under Insurance Law 125/2019 and applicable regulations/instructions. No fixed fine or individual enforcement outcome is inferred.

Limitations of this guide

This circular is an extension of two reporting deadlines, not a general amnesty, an extension of all returns or a waiver of schema and reporting requirements. Check subsequent official instructions before making a late-filing decision.