:::跳到主要內容
回首頁 網站導覽 ENGLISH 常見問答 財政部雙語詞彙 RSS
:::
字體小 icon 字體中 icon 字體大 icon 將資訊分享到Facebook 將資訊分享Line 將資訊以Email轉寄 彈窗列印設定

【反避稅制度專區】CRS制度英文版

CRS制度英文版EDM

  

Understanding Common Standard on Reporting and Due Diligence for Financial Account Information (CRS)

Scope of “Reporting Financial Institution”
Any financial institution in the territory of the R.O.C., including a depository institution, a custodial institution, an investment entity and a specific insurance company (other than a non-reporting financial institution)

Scope of “Financial Account”
An account maintained by a financial institution, including a depository account, a custodial account, any equity or debt interest, any cash value insurance contract, and any annuity insurance contract (other than an excluded account)

Scope of “Foreign Account”
1. A financial account held by a foreign resident
2. A financial account held by a passive non-financial entity with a controlling person that is a foreign resident

Identification of “Reportable Account”
A foreign account is a reportable account if the account holder or the controlling person of the account is a resident of a reportable jurisdiction

Information Required to be reported
Including information on account holders, accounts , and reporting financial institutions

Reporting Financial Iinstitutions Performing Due Diligence from 2019

The information shall be reported to the tax authorities from June 1 to 30 every year starting from 2020
The R.O.C. based on the principle of reciprocity, will automatically exchange information on reportable accounts with tax treaty partners from 2020


The Ministry of Finance cares about you  Cloud invoice going paperless keeps the earth from global warming        Advertisement

更新日期:108-09-26