| (1) | A trustee must keep a record of the following information relating to each identified beneficial owner of the trust, in the register contemplated in section 11A(1) of the Act: |
| (d) | an official identity document number or passport number, indicating the type of document and the country of issue; |
| (g) | if different from residential address, the beneficial owner’s address for service of notices; |
| (h) | other means of contact; |
| (i) | if the person is a registered taxpayer in the Republic, the person’s tax number; |
| (j) | the class or category of beneficial ownership under which the person falls; |
| (k) | the date on which the person became a beneficial owner of the trust; and |
| (l) | where applicable, the date on which the person ceased to be a beneficial owner of the trust. |
| (2) | Where a beneficial owner is a minor a trustee must also keep a record of the information referred to in subregulation (1) in respect of the minor’s legal guardian. |
| (3) | A trustee must keep a certified or verified copy of an official identity document or passport of each identified beneficial owner of the trust, and the information recorded in terms of subregulation (1)(a) to (d) must appear the same way as it appears on the certified or verified copy of the identity document or passport. |
[Regulation 3C inserted by section 2 of Notice No. R. 3240, GG48351, dated 31 March 2023 - effective 1 April 2023]
