Regulation 8

relating to the crypto‑asset user that is reasonably required by the provider for the purpose of complying with regulations 11 and 12; and

provided by —

in a case where the crypto‑asset user is an entity crypto‑asset user other than an excluded person or an active entity, and the statement only contains information of the residences for a tax purpose of a controlling person of such entity crypto‑asset user — the entity crypto‑asset user or the controlling person; or

in any other case — the crypto‑asset user;“specified particulars”, in relation to a crypto‑asset user, means the following particulars:

if the crypto‑asset user is an individual crypto‑asset user —

the first and last name of the individual;

the residential address of the individual;

every residence for a tax purpose of the individual;

if applicable, the taxpayer identification number (TIN) of the individual with respect to each residence mentioned in sub‑paragraph (iii); and

the date of birth of the individual; (b)if the crypto‑asset user is an entity crypto‑asset user other than an excluded person or an active entity —

the legal name of the entity;

the address of the entity that is registered with any public agency or the address at which the entity is carrying on its business;

every residence for a tax purpose of the entity;

if applicable, the taxpayer identification number (TIN) of the entity with respect to each residence mentioned in sub‑paragraph (iii); and

the following particulars with respect to each controlling person of the entity:

the first and last name of the controlling person;

the residential address of the controlling person;

every residence for a tax purpose of the controlling person;

if applicable, the taxpayer identification number (TIN) of the controlling person with respect to each residence mentioned in sub‑paragraph (C);

the date of birth of the controlling person;

if the crypto‑asset user is an entity that is an excluded person or an active entity —

the legal name of the entity;

the address of the entity that is registered with any public agency or the address at which the entity is carrying on its business;

every residence for a tax purpose of the entity;

if applicable, the taxpayer identification number (TIN) of the entity with respect to each residence mentioned in sub‑paragraph (iii); and

whether the entity is an excluded person or an active entity, and a description of the type of excluded person or active entity (as the case may be);“valid self‑certification” means —

in a case where the crypto‑asset user is an entity crypto‑asset user other than an excluded person or an active entity, and the self‑certification only contains information of one or more residences for a tax purpose of a controlling person of the entity crypto‑asset user — a self‑certification that —

is signed or otherwise positively affirmed by the person making the self‑certification or a person with authority to sign for that person; (ii)states the date on which the self‑certification is signed or otherwise positively affirmed by the person mentioned in sub‑paragraph (i); and

contains the following particulars of the controlling person:

the first and last name of the controlling person;

the residential address of the controlling person;

every residence for a tax purpose of the controlling person;

if applicable, the taxpayer identification number (TIN) of the controlling person with respect to each residence mentioned in sub‑paragraph (C);

the date of birth of the controlling person; and

in any other case, a self‑certification that —

is signed or otherwise positively affirmed by the crypto‑asset user or a person with authority to sign for the crypto‑asset user;

states the date on which the self‑certification is signed or otherwise positively affirmed by the person mentioned in sub‑paragraph (i); and

contains the specified particulars of the crypto‑asset user.