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FATWA/CRS RECERTIFICATION FORM FOR ENTITY Important Notes: Please complete, where applicable, the relevant sections below. Kindly consult your tax, legal and/or other professional advisers if you
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What is FATCA and CRS?
FATCA (Foreign Account Tax Compliance Act) is a U.S. law that requires foreign financial institutions to report information about financial accounts held by U.S. taxpayers. CRS (Common Reporting Standard) is an international standard for the automatic exchange of financial account information between governments to combat tax evasion.
Who is required to file FATCA and CRS?
FATCA filings are required by foreign financial institutions and certain non-financial foreign entities that have U.S. account holders. CRS requires reporting by financial institutions in participating countries that have account holders who are residents in other participating jurisdictions.
How to fill out FATCA and CRS?
Filling out FATCA and CRS typically involves collecting relevant information from account holders, completing the necessary forms provided by the respective tax authority, and submitting the information electronically or via paper as required by the jurisdiction.
What is the purpose of FATCA and CRS?
The purpose of FATCA and CRS is to prevent tax evasion by increasing transparency in financial transactions and ensuring that taxpayers report their foreign financial accounts and income.
What information must be reported on FATCA and CRS?
Information that must be reported includes account holder's name, address, taxpayer identification number, account number, the account balance, and amount of income earned in the account for the period.
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