The International Tax Authority (“ITA”) wishes to update all Registered Agents (“RAs”) on the finalized dates for the transition of Economic Substance (“ES”) filing requirements from the Beneficial Ownership Secure Search system (“BOSSs”) to the Virtual Integrated Registry Regulatory General Information Network (“VIRRGIN”).

Key Transition Dates

• December 26, 2025 – BOSSs will no longer be available to Registered Agents.
• January 2, 2026 – VIRRGIN will officially open for ES filings.

Registered Agents are reminded to ensure that all outstanding filings, reopened declarations, and Section 11 Notice requests are submitted before the above deadlines.

For background information, please see our previous notice here: 🔗 BOSSs Transition to VIRRGIN