An undocumented account is a financial account where the Reporting Financial Institution (RFI) cannot confirm the account holder’s tax residency because:
- The account holder did not provide a valid self-certification
- The documents are missing, incomplete, or unclear
- There are conflicting details that cannot be resolved
Even if the account holder doesn’t respond, the RFI must still report the account to MCR if there are signs the person may be tax resident outside Samoa. The information will not be shared by the Competent Authority until undocumented account status is changed to reportable account.
