更新: 2024年3月1日，美国宣布.S. District Court for the Northern District of Alabama ruled that the 《葡京会手机app下载》 was unconstitutional. 作为对这项裁决的回应, the 金融罪案执法网络(FinCEN) has since indicated that it will comply with the ruling for as long as it remains in effect, 而且这项裁决只适用于本案的原告. 点击这里阅读更多.
Your business may soon have to meet new reporting requirements that take effect on January 1, 2024. 下 《葡京会手机app下载》, 2021年颁布, certain companies will be required to provide information related to their “beneficial owners” — the individuals who ultimately own or control the company — to the 金融罪案执法网络(FinCEN). 不这样做可能导致民事或刑事处罚，或两者兼而有之.
11月29日，FinCEN宣布正在修改《葡京会手机app下载》 受益所有人信息(BOI)报告规则.
了解CTA
CTA旨在减少严重犯罪的曝光率, 包括恐怖主义融资, 洗钱和其他不法活动. 但它也可能为对家族理财室的检查打开大门, investment angels and other private individuals who’ve generally been shielded from scrutiny in the past. A business that’s characterized as a “reporting company” has either 30 days or one year to comply with the new rules.
需要帮助确定您是否遵守《老葡京手机app》? 点击这里联系老葡京手机app.
The CTA’s rules generally apply to both domestic and foreign privately held reporting companies. 出于这些目的, 申报公司包括任何公司, limited liability company or other legal entity created through documents filed with the appropriate state authorities. A foreign entity includes any private entity formed in a foreign country that’s properly registered to do business in the United States.
The complete list of entities that are exempt from the reporting rules is too lengthy to include here — ranging from government units to 非营利性组织 保险公司等等. (阅读:“免税组织和公司透明度法案”). 值得注意的是, an exemption was created for a “large operating company” that employs more than 20 employees on a full-time basis, has more than $5 million in gross receipts or sales (not including receipts and sales from foreign sources), 并在美国运营. 然而, many of these companies already must meet other reporting requirements providing comparable information.
If an entity initially qualifies for the large operating company exemption but subsequently falls short, 然后必须提交审计委员会报告. 另一方面, an entity that might not currently qualify can update its status with FinCEN if it later does and obtain an exemption.
确定谁是和不是受益所有人
下 CTA, a nonexempt entity must provide identifying information about its beneficial owners. 受益所有人的定义是, 直接或间接, 对报告公司行使实质控制, 或拥有或控制其至少25%的所有权权益. 在下列情况下，个人对申报公司具有实质控制权:
- 是公司的高级管理人员，
- 对高级管理人员或公司董事会的多数成员有权力;
- 对公司的重要决策有实质性的影响，还是
- 对公司有其他实质性控制吗.
This generally includes individuals who are directly related to ownership interests in the company, 但间接控制也可能导致归类为受益所有人.
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Individuals who aren’t treated as beneficial owners of a reporting company under the CTA include:
- Someone acting as a nominee, intermediary, custodian or agent on behalf of a beneficial owner,
- An employee of the reporting company who has substantial control over the entity’s economic benefits because of his or her employment status (but only if the individual isn’t a senior officer of the entity),
- An individual whose only interest in a reporting company is a future interest through a right of inheritance,
- Any creditor of the reporting company (unless the creditor exercises substantial control or has a 25% ownership interest in the reporting company), or
- 未成年的孩子.
然而, 未成年儿童, the reporting company must report information about each child’s parent or legal guardian.
界定公司申请人
The CTA also requires reporting companies to provide identifying information about their company applicants. 公司申请人是:
- 负责归档创建实体的文件(为外国实体), this is the person who directly files the document that first registers the foreign reporting company to conduct business in a state), or
- Primarily responsible for directing or controlling filing of the relevant formation or registration document by another individual.
这条规则通常包括以商业身份行事的法律人员.
解决其他CTA报告要求
CTA的报告要求非常广泛. 具体来说，提交给FinCEN的报告必须包括以下信息:
- 实体的法定名称(或任何贸易或做生意的名称);
- 实体的地址;
- 实体成立的司法管辖区，
- 纳税人识别号，以及
- 这个名字, address, 出生日期, 每个受益所有人(如美国银行)的唯一识别号码信息.S. 护照或国家驾照号码), 以及包含识别号码的文件的图像.
FinCEN于11月29日宣布，它正在修改BOI报告规则. 最初, reporting companies had either 30 days or one year from the effective date (January 1, 2024)遵守报告要求. 现在, 报告公司将有30天的时间, 从1月1日起90天或一年, 2024, 符合报告要求的生效日期.
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遵守的截止日期取决于实体的成立日期. 1月1日前成立或注册的申报公司, 2024, 有一年的时间提交初步报告. 1月1日或以后成立或注册的, 2024, 但在1月1日前, 2025, will have 90 days upon receipt of their creation or registration documents to file their initial reports. 1月1日或以后成立或注册的, 2025, will have 30 days upon receipt of their creation or registration documents to file their initial reports. Beneficial ownership information won’t be accepted by FinCEN until the effective date.
初次备案后, reporting companies have 30 days to file an updated report noting any change to information previously reported. 除了, reporting companies must correct inaccurate information in previously filed reports within 30 days after the date they become aware of the error.
请注意，提交给FinCEN的报告不对公众开放. 然而, 某些政府机构将有权访问这些信息, 包括那些涉及国家安全的人, 情报和执法, 以及美国国税局和美国国税局.S. 财政部.
不遵守新报告规则的处罚是什么? An omission or fraudulent report could result in civil fines of $500 a day for as long as the report is missing or remains inaccurate. Failure to comply may also trigger a criminal penalty of a $10,000 fine or even a two-year jail term.
采取下一步措施
您的公司现在应该做些什么来确保合规? 评估你的现状. 如果您确定您的企业必须履行这些义务, 收集必要的信息, 更新和完善内部政策，以准确报告数据, 并建立一个监督报告过程的系统.
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