The charges were laid by world governing body, the International Cricket Council, on behalf of the regional authority which relate to Samuels' participation in the Abu Dhabi-based T10 League.

Samuels played 71 Tests and 274 limited-overs internationals for the West Indies, including starring roles with the bat in their T20 World Cup final wins in 2012 and 2016, the latter against England.

The 40-year-old has been charged with failing to disclose the receipt of a payment, gift or other benefit "that could bring the participant or sport of cricket into disrepute" as well as failing to disclose hospitality worth more than $US750 ($A1000).

The remaining charges cover failure to co-operate and obstruction or delay of the subsequent investigation.

Samuels has been given 14 days to respond.

Cricket West Indies acknowledged the news, adding: "While CWI has yet to receive detailed information relating to this ICC investigation, CWI remains firm in denouncing any such activities within the sport, and fully supports the ICC Anti-Corruption Unit in their efforts to rid the sport of all corruption.

"While this ongoing investigation continues, CWI will not make any further comment in respect of these charges."

Australian Associated Press