DITC Portal services are delivered to you subject to the Terms & Conditions set out on this page and are also subject to the standard Terms & Conditions and Privacy Notice.
Terms & Conditions relating to your use of the DITC Portal
This agreement (the "Agreement") is made by and between the Cayman Islands Department for International Tax Cooperation ("DITC") and you (the registered end user, as an individual or business entity, in either case, "you", "your" or the "Registered User"). The effective date of this Agreement is the date on which you register for online access via the DITC Portal (the "Effective Date"). In consideration of the mutual agreements and covenants contained in this Agreement, the adequacy and sufficiency of which are acknowledged by the parties to this Agreement, the DITC and you (the "Parties") agree as follows:
Acceptance of Terms
You must confirm that you have read and accepted these Terms & Conditions before clicking the "Next" button to proceed. If you do not confirm that you have read and accepted the Terms & Conditions, you will not be permitted to use the DITC Portal.
Your account
If you register to use the DITC Portal, you are responsible for maintaining the confidentiality of your DITC account information including but not limited to your email address and password and for restricting access to your computer to prevent unauthorised access to your account. You agree to accept responsibility for all activities that occur under your account. If your user profile is for an entity rather than for an individual, the entity and all individuals who share the entity's account details for the DITC Portal shall be responsible for all risks associated with such sharing. You should take all necessary steps to ensure that the password is kept confidential and secure. You should reset your password and inform the DITC immediately if you have any reason to believe that your password has become compromised, or if the password is being, or is likely to be, used in an unauthorised manner.
Please ensure that the details you provide us with are correct and complete and inform us of any changes to the information that you provided when registering. The DITC reserves the right to refuse access to the DITC Portal, terminate accounts, and remove or edit content at our discretion.
No Liability for Unauthorised Use
You are solely responsible for ensuring that each account for the DITC Portal is authorised only by you or, if applicable, by your authorized employers, employees and agents. The DITC and its agents or licensors shall have no liability for any loss, claim, damages or other liability that may arise from the unauthorised use of an account or related information (including the security questions (if applicable)). If any of your employees or agents shall no longer be authorised to use an account it shall be your responsibility to ensure the timely reset of the password.
Privacy Policy
Registered Users on the DITC Portal will be required to provide information in accordance with the relevant laws and regulations for the purpose of exchanging tax information pursuant to the international exchange agreements. This information is treated as confidential, but may be used for communication relating to reporting, compliance, or enforcement actions.
Access to DITC Portal
If you or any of your employees or agents which have access to the DITC Portal (i.e. the Registered User) shall for any reason no longer be authorised to access the DITC Portal it shall be your responsibility to ensure timely removal and replacement (where applicable) of said Registered User from the DITC Portal. In the event you are unable to remove said Registered User you are required to notify the DITC in writing at DITC.Portal@gov.ky. The DITC will use reasonable efforts to effect removal and replacement (where applicable) of a Registered User as soon as practicable after receipt of such request in writing from you or your duly authorised representative.
The DITC will take reasonable measures to ensure that availability of the DITC Portal will not be unreasonably interrupted and that content and services will be error-free. Additionally, your access to the DITC Portal may be occasionally suspended or restricted to allow for repairs, maintenance, or the introduction of new facilities or services. We will attempt to limit the frequency and duration of any such suspension or restriction.
The DITC provides this Portal for the use and convenience of Registered Users. DITC provides you a right to access and use the DITC Portal pursuant to these Terms & Conditions. By using the DITC Portal, you are agreeing to all of the Terms & Conditions. If you do not agree to these Terms & Conditions, you will be unable to use of the DITC Portal. Your continued use of the DITC Portal now, or following the posting of changes in the Terms & Conditions, will indicate acceptance by you of such Terms & Conditions, changes, or modifications.
Changes to Terms & Conditions
The DITC reserves the right to change these Terms & Conditions at any time. By continuing to use the DITC Portal after such changes, you agree to be bound by such changes. We recommend that you review this site periodically to ensure that you are aware of all changes.
Submission of Returns
The date and time recorded against any submitted return shall be the DITC's server date, time and time zone (this may not be the same as the time on the computer or other device you used to connect to the service).
Collection of your information is done in accordance with our privacy notice and our cookie policy. By using the DITC Portal, you are providing consent for us to collect this information. You also confirm that any data you provide is accurate.
Security
Although information that you transmit through the DITC Portal may be password-protected and/or encrypted, the DITC does not guarantee the security of any information transmitted or stored through the DITC Portal. You agree to assume the security risk for any information that you transmit or store through the DITC Portal and the DITC and its agents and licensors specifically disclaim any liability arising in connection with any theft or other loss of your information transmitted or stored through the DITC Portal.
No Liability for Delivery of Data
You are solely responsible for ensuring that all notifications, returns, and information have been received by the DITC for processing. The DITC and its agents, service providers or licensors shall have no liability for any loss, claim, damages or other liability that may arise from submissions not being delivered to the DITC. It is your responsibility to ensure that all submissions have been received by the DITC.
Indemnification
You agree to indemnify and hold harmless the DITC, its officers, employees and agents from any and all claims, damages, costs, liabilities, expenses or lawsuits, including reasonable attorneys' fees, arising out of or in connection with your use of the DITC Portal.
Reporting a problem with the DITC Portal
If you have a problem with your use of the DITC Portal, please email the DITC Portal Team.
Intellectual Property
You agree that title to, and all intellectual property rights in the DITC Portal, underlying software, associated documents and all parts thereof will be and remain vested in and be the absolute property of the owner.
You agree not to violate the intellectual property rights of the DITC or any third party in the use of the DITC Portal.
Assignment
a. You shall not assign or transfer the benefit of this Agreement to any third party without the prior written notification of the DITC.
b. The DITC may assign or transfer the benefit of this Agreement to any third party and may subcontract the performance of all or part of the same.
Entire Agreement
This Agreement constitutes the entire agreement between the Parties and supersedes all prior negotiations, representations, proposals, understandings and agreements whether written or oral relating to the subject matter of this Agreement.
Each of the Parties acknowledges and agrees that in entering into this Agreement, it does not rely on, and shall have no remedy in respect of any statement, representation, warranty or understanding (whether negligently or innocently made) of any person (whether party to this Agreement or not) other than as expressly set out in this Agreement. Nothing in this clause shall, however, operate to limit or exclude any liability for fraudulent misrepresentation.
Invalidity
If any of the provisions of this Agreement is or becomes invalid, illegal or unenforceable, the validity or enforceability of the remaining provisions shall not in any way be affected or impaired. In any such circumstances the Parties shall negotiate in good faith in order to agree the terms of a mutual satisfactory provision, achieving as nearly as possible the same commercial effect, to be substituted for the provision which is found to be invalid, illegal or unenforceable.
Confidentiality
The Parties will each keep confidential any proprietary information and/or any information obtained from the other in connection with this Agreement which is reasonably identified by either Party as commercially confidential or which is obviously confidential in nature and neither will divulge the same to any third party except such of its employees, contractors and agents as may need to know the same for the purposes of the implementation of this Agreement. The obligations aforesaid shall not apply to any material or information which is in the public domain (other than as a result of a breach of this Agreement); or, already known to the receiving party, or, lawfully received from a third party and/or ordered to be disclosed by any court or other tribunal or regulatory authority of competent jurisdiction.
Governing Law
These Terms and Conditions are governed by and construed in accordance with the laws of the Cayman Islands. All legal proceedings arising out of or in connection with this Agreement shall be brought solely in the Cayman Islands and you expressly submit to the exclusive jurisdiction of the courts of the Cayman Islands.
Term and Termination
a. The Terms & Conditions are effective as of the Effective Date and shall remain in effect until it is terminated.
b. The DITC may terminate access at any time without notice and for any reason, including, but not limited to, any violation of these Terms & Conditions.
Important
Please read these Terms & Conditions carefully before using the DITC Portal. By using the DITC Portal, you signify your agreement to be bound by these Terms & Conditions.
Last updated: June 29th 2026
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