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News – 08.01.24
US Supreme Court clarifies Foreign Bank Account Report (FBAR) penalty application
In 2023, the Supreme Court confirmed that the $10,000 penalty for non-wilful failure to file an FBAR will apply per form and not per account … Read more
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2024/25 UK tax rates and allowances guide
Download our 2024/25 UK tax rates and allowances guide, to stay on top of the key tax rates and allowance updates amid day-to-day living. … Read more
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FATCA協助美國國稅局及相關司法管轄區內的金融機構交換資料,獲取美國納稅人的帳戶資料。各個主要司法管轄區已採用不同形式簽訂協議。法案有助國稅局識別居於海外或持有海外資產的美國納稅人,確保他們遵守納稅責任。
根據協議,美國境外的金融機構必須提供美國客戶的帳戶資料予國稅局,包括帳戶每年最高結餘和收益。這樣,國稅局就能對比海外金融機構提供的資料及該帳戶持有人所申報的資訊。
若未有完整填寫或提交相關FATCA表格,國稅局可能會展開調查,或招致高額罰款。因此,若您是美國公民,或持有綠卡,但未有向美國履行申報責任,一經發現,可能會被處以巨額罰款,甚至監禁。
此協議與FATCA非常相似,不過它主要協助美國以外的司法管轄區,識別持有海外資產的居民。
我們支援個人及企業,解釋所需申報手續,從而遵守自動交換資料的安排。
我們會悉心指導,確保客戶及時提交正確的申報表,以及向有開設帳戶的金融機構作出合適申報。
對於金融機構,我們可以就相關法規,解釋其責任。但是,根據兩項稅務協議,金融機構的定義均十分廣泛。協議除了明顯包含跨國銀行和投資機構外,還囊括許多為稅務規劃或各式財務管理而設的私人投資公司和信託。
首先,我們會根據FATCA/CRS的定義,辨識機構所屬類別。若機構有需要向相關稅務局登記,我們會協助處理手續。其後,機構可能需要對帳戶持有人或機構實益擁有人進行盡職審查。若有任何帳戶需要匯報,機構則須每年申報。
大部分司法管轄區已設立懲罰機制,處罰未能遵守FATCA和CRS規定的金融機構。因此,機構務必合規。無論情況如何,我們都能協助您順利符合各項繁複規定。
若您想取得更多資訊,或就個人要求與我們的稅務專家詳談,請填寫以下表格,我們會儘快聯絡您。
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