Cayman Islands: 开曼《通用报告准则》(CRS)- 保障合规

 《通用报告准则》("简称"CRS)是一项国际税务信息交换框架,现在开曼群岛已经实施。开曼公司和其他投资工具必须遵守开曼CRS的规定。如不遵守,面临重大处罚。通知的截止日(6月30日)和申报截止日(7月31日)都已临近。

开曼实体应当基于CRS之目的确认其所属分类。所有金融机构(不论是必要申报或非必要申报)都必须聘请一位授权人士与税务局通信,并且在6月30日之前作出初步通知。所有申报金融机构也必须对其委派的责任进行审核,制定书面政策和程序,并于7月31日到期之前提交报告。

本咨询报告概述了必要申报和非必要申报金融机构的核心要求,指出某些常见误区,并对确保遵从合规要求的实际步骤提出建议。

预计CRS将会在开曼有序、系统的实施。因此,拥有开曼实体的客户从现在开始必须关注此事,特别要关注2017年6月和7月的重要通知和申报义务。

分类

属于金融机构的开曼群岛实体,在CRS要求下具有某些特定义务。金融机构一共有四类,最常见的是投资实体(这一类金融机构囊括了大部分类型的投资基金)。如果该实体是一家金融机构,它要么是必要申报金融机构,要么是非必要申报金融机构。

一般来说,根据FATCA和CRS对实体的所属分类是一致的。然而,分类不同的情况也有可能发生。例如,开曼投资经理和普通合伙人实体,或担保投资实体,可能根据CRS分类属于必要申报金融机构,而根据FATCA的规定属于非必要申报金融机构。

核心要求

通知

所有开曼群岛金融机构(包括非必要申报金融机构)必须向开曼群岛税务信息管理局(TIA)提交一份"信息通知",内容包括列明其CRS分类以及代表该机构与TIA通信的授权人士的详细信息。

信息通知必须于2017年6月30日或之前提交。该通知(以及下文提到的后续申报)只要求在2017年4月30日或之前成为金融机构的实体提交。

之前已经根据FATCA的要求在TIA注册登记的金融机构,必须基于CRS更新其现有的FATCA登记。

尽职调查程序

金融机构的报告必须核实其是否持有需要申报的账户,并且必须建立和维护实现该目的政策和程序。对某些账户(如截至2015年12月31日存在的高净值个人的账户)的尽职调查应当已经完成。

CRS与FATCA不同之处在于,这些尽职调查政策和程序必须是书面的。如果申报金融机构依赖第三方(比如行政管理人)对其账户进行尽职调查,该金融机构仍然必须有书面政策和程序,其中必须描述(i)哪些职责被委派;(ii)委托的管理/监督;以及(iii)未被委派的任何CRS义务的执行情况。

申报

除了某些例外,每个必要申报金融机构必须申报其每一个可申报账户的某些信息,包括:

  • 每位可申报人士的个人详细信息(包括可申报人士的"控制人");
  • 截至相关日历年度末的账户余额或价值;或,如果账户在该年度或期间关闭,则提供该账户关闭的信息;以及
  • 在日历年度内,账户向账户持有人支付或入账的总金额,包括在日历年度或其他适当申报期间内账户支持有人支付的任何赎回款项的总额。

2017年,FATCA和CRS的申报截止日期已经延期到2017年7月31日。报告必须通过TIA的门户网站进行备案。必要申报金融机构如果在任何需申报司法管辖区内无任何需申报账户,则必须提交零申报回执。

清算企业实体

任何正在清算的金融机构,如果在2017年5月17日申报的门户网站开通时仍然存续,则该机构仍然需要遵守CRS对于2016年以及2017年申报期间的要求。在2017年5月17日之前,任何完全被清算的金融机构(即已经过了解散/除名证明上所提供的日期),则不需要根据CRS的要求,提供任何2016年或2017年通知和申报。

常见误区

我们遵守了FATCA的规定,所以我们不需要遵守CRS的规定。

FATCA和CRS在开曼已经按照两套独立的规则实施。尽管它们类似,但是都需要遵守。

我们申请了GIIN,所以我们已经完事了。

获得一个GIIN是遵守FATCA合规性必要的第一个步骤,但是根据开曼FATCA和CRS的规定,TIA通知的要求也必须遵守。

美国没有签署CRS, 所以CRS对美国的经理人不适用

每一个依据开曼群岛法律组成的开曼群岛实体,根据开曼FATCA和CRS的规定,都会有一个所属类别,不管它的管理者来自哪里。

我认为我们的行政管理人会处理好所有这些事情。

许多必要申报金融机构,特别是投资基金,已经把一部分或全部的FATCA和CRS的义务委派给行政管理人处理。按照相关规定,这是被允许的。但是,因为FATCA和CRS已经在演变,重新审查委托的全面性是非

常重要的。无论有无委托,必要申报金融机构现在必须有书面的政策和程序,叙述已经委派的职责和其他未委派的CRS义务的执行情况。弄清楚执行通知、尽职调查和申报等各项职能的分工是非常重要的。

按照FATCA的规定,我们无需申报,那么我们也无需依据 CRS进行申报

如上所述,在大部分情况下,实体的分属类别依据FATCA和CRS的规定都是一样。但是,分数类别产生不同也是有可能的。此外,即使是非必要申报金融机构,也被要求在2017年6月30日之前作出TIA的通知。

关于FATCA我们怎么做的,关于 CRS我们就怎么做

可能适用某些实体的分类有所不同之外,对于CRS而言,需要强调的两个具体步骤是(对必要申报金融机构而言)制定书面政策和程序,(见上文"尽职调查程序"),以及(对所有金融机构而言)指定所谓的"变更通告人"。这是一位个人,被授权通知TIA任何已经申报作为主要联系人的身份或个人联系信息的变更情况。

实际措施

现在应当采取如下措施:

  1. 确认分类 – 某些根据FATCA之要求属于非必要申报金融机构的实体,根据CRS的规定,属于必要申报金融机构。
  2. 审阅委托协议 – 必要申报金融机构应当确保任何提供CRS服务的第三方的角色都反应在协议中,并且各方都清楚其各自的职责。
  3. 制定书面政策和程序 – 必要申报金融机构都要求有书面政策和程序以记录CRS要求的遵守情况,即使尽职调查和/或申报职能都已委派给行政管理人或另第三方。
  4. 聘任一位主要联系人和变更通告人 – 所有的金融机构(必要申报和非必要申报金融机构)都必须通知TIA一位主要联系人和一位授权通知TIA主要联系人变更的人士。
  5. 提交信息通知给TIA –在2017年4月30日或之前成为金融机构的所有金融机构(必要申报和非必要申报金融机构),要在2017年6月30日之前告知TIA这些情况。
  6. 向TIA报告必要申报金融机构持有的可申报账户- 大部分必要申报金融机构都被要求在2017年7月31日之前对2016年度进行申报。
  7. 董事会批准 – 金融机构的董事或营运人应当在董事决议里记录和批准这些行动和决定。

如您有任何问题,请您直接与您熟悉的奥杰联系人或者我们如下团队成员联系。

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