barhafi kufuneka ngobukho FBAR lokwenza ingxelo iimfuno
China FBAR lokwenza ingxelo: Xa oko iza zokusebenza kushishino kwi-China U.SI-FBAR ngu yonyaka (Ingxelo ka-Langaphandle Bank kwaye Mali Ii-akhawunti) kwaye kuya kufuneka ukuba ibe ezenziwe sesi sibini kunyaka ngamnye nge-wonke KUTHI taxpayer othe ingxelo yonyaka aggregate iyonke ngaphezu dollazi, kwi-overseas ii-akhawunti (kwaye ezithile impahla yexabiso) nayiphi onikiweyo imini kulo nyaka. Nokuba ngaba okanye hayi KUTHI taxpayer sele yenzala kwi Isitshayina Edibeneyo Nokulinga, Ummeli-Ofisi, Ngokupheleleyo Langaphandle Owned Yeshishini, nganye Nganye Owned, okanye Private Yeshishini bamele qiniseka ukuba babe ifayile yabo yonyaka FBAR ingxelo. taxpayer inje mbasa ukuba wambi a U.S.
Ukulungiselela irhafu filings, U.S
ummi (nkqu ukuba bamele i-expat kwaye okanye neplanethi abahlala kuyo overseas), Zomthetho umhlali Osisigxina, okanye kumazwe angaphandle yesizwe umxholo KUTHI ukuhlawula irhafu. Ngamanye amazwi, ukuba kufunwa ukuba ifayile a (nkqu ukuba ingaba kufuneka ukuba ifayile ifomu kodwa akazange bahlangana umda yokuba zilawulwe ukuba ifayile) kufuneka qiniseka ukuba ifayile i-FBAR ukuba yakho bahlangana umda iimfuno. Nkqu ukuba langaphandle i-akhawunti eziphethwe i-Isitshayina Inkampani, ukuba KUTHI taxpayer sele ubunini kwi company kwaye okanye utyikityo igunya kungcono ukuba impazamo ecaleni kuka kakuhle kwaye ifayile ifomu. Akukho rhafu eyimali kuba filing ifomu, kodwa ukusilela ngokufaneleka ifayile ifomu nokutya ezinzima-mali repercussions ukwimo FBAR Izohlwayo. Kuxhomekeke iinyaniso kwaye iimeko zakho kunjalo, FBAR izohlwayo unako ukufikelela anamashumi ye-iinqwelo-akhawunti ungqinelwano. Okulandelayo kukuba ngesishwankathelo FBAR lokwenza ingxelo iimfuno: Ukuba wena, usapho lwakho, kwishishini lakho, yakho langaphandle trust, okanye PFIC (Egqithileyo Iinqwelo-Mali Company) kuba ngaphezu dollazi, (yonyaka aggregate iyonke nangaliphi na ixesha) overseas kwi-iinqwelo-akhawunti kwaye mhlawumbi kuba ubumnini okanye signatory igunya phezu-akhawunti, kubalulekile ukuba unayo i-ukuqonda oko kufuneka senze ukugcina FBAR (Ingxelo ka-Langaphandle Bank kwaye Zemali ii-Akhawunti) ukuthotyelwa kwemithetho. Kukho engqongqo kakhulu FBAR filing izikhokelo kunye neemfuno ngokungqinelana nomgaqo-jikelele IRS irhafu mthetho, Isebe Treasury (DOT) e-filing, kwaye FATCA (Iinqwelo-Akhawunti Irhafu Kuphunyezwe Act). Filing FBARs kwaye ukuqinisekisa ukuhambelana IRS Ngamazwe Irhafu Imithetho, Imigaqo, Imimiselo kubaluleke kakhulu kubalulekile kuba nabani na, okanye naluphi na ushishino ukuba maintains: Golding Golding ibonelela Iinqwelo-Akhawunti lokwenza ingxelo izicwangciso kuba abaxhasi jikelele iglobhu ukuze ingxelo Langaphandle Bank ii-Akhawunti kwaye baba FBAR compliant.
Sathi kanjalo nkqo ekukhuseleni ilungelo abaxhasi abo baphantsi FBAR-Zincwadi yi-IRS kwaye DOT.
Ngokungqinelana nomgaqo-ngamazwe irhafu umthetho kuphunyezwe, barhafi abo bahlangana umda iimfuno ezifunekayo ukuba ifayile i-FBAR. I-FBAR yi"Ingxelo ka-Langaphandle Bank kwaye Zemali ii-Akhawunti"ifomu. Kubalulekile ifomu ngoo-ezenziwe sesi sibini-intanethi ngqo Nesebe lolondolozo lwendyebo.
Ngokungafaniyo ukuhlawula irhafu kubuyela, FBAR fomu kufuneka ezenziwe sesi sibini ngo June th ye-unyaka werhafu kwaye kukho akukho izandiso ezikhoyo kuba filing ngayo emva kwexesha.
Ukuba uzama ukufaka ifayili ngayo emva kwexesha, kukho kusenokuba ezinzima repercussions, kuquka fines kwaye izohlwayo - ukususela oko sibonwa Icimile Yaziswe okanye ngokuthe Cwaka Yaziswe ngendlela i-umzamo circumvent i-OVDP okanye Streamlined Lwenkqubo imithetho imigaqo. Iqala ngo- kuba Irhafu Nyaka wama- - filing yakho FBAR kuya kwenziwa ngokungqinelana elinye ixesha amathuba ukuba ifayili yakho irhafu ubuyisela, nto leyo yi-epreli, ngaphandle kokuba afumane i-extension ixesha ifayile. FBAR filings kusenokuba ama, ingakumbi ukuba unayo zange ezenziwe sesi sibini enye phambi. Ukuba oku kunjalo, bethu experienced ngamazwe FBAR abaqondisi-mthetho unako ukukunceda ukuze kuqinisekiswe ufuna compliant nge-IRS FBAR Umthetho kwaye FATCA iimfuno. Asinguye wonke ubani othe iinqwelo-akhawunti ulindeleke ukuba ifayile i-FBAR. Endaweni yoko, kubalulekile kufuneka ibe ezenziwe sesi sibini ngabo bonke U.S. Barhafi (nokuba babe neplanethi abahlala kuyo kwi-U.S. okanye overseas) kunye iinqwelo-akhawunti ukuba unayo i -"yonyaka aggregate iyonke"olugqithileyo dollazi, nangaliphi na ixesha lonyaka. Taxpayer (kuquka Isemthethweni Osisigxina Abahlali"aka Oluhlaza Ikhadi Holders") maintains iinqwelo-akhawunti, kuquka iibhanki ii-akhawunti, zemali ii-akhawunti, okanye imigaqo-nkqubo ye-inshorensi ukuba kufuneka a zidibene ixabiso ngaphezu dollazi, (okanye ethe ngqo umnini-akhawunti okanye utyikityo igunya), ngoko ke ukuba umntu kufuneka ifayile i-FBAR ingxelo. Akekho mba Kubalulekile ukukhumbula ukuba umda ngu Yonyaka Aggregate Iyonke ixabiso nangaliphi na onikiweyo ixesha lonyaka. Oku kuthetha ukuba kufuneka elinanye bank ii-akhawunti kunye dollazi amabini ngamnye nangaliphi na onikiweyo ixesha lonyaka, unoxanduva ekusafuneka ukuba ifayile i-FBAR kwaye uluhlu zonke ii-akhawunti kuyo, nkqu ukuba akukho ii-akhawunti zingaphezu dollazi. Ngamanye amazwi, kufunwa ukuba ingxelo iyonke ixabiso yenu yonke iinqwelo-akhawunti ebekwe ngayo nayiphi na kwilizwe langaphandle xa ufuna zingaphezu i-dollazi, yonyaka aggregate iyonke umda nayiphi onikiweyo imini kulo nyaka. Kukho ezahlukeneyo ii-akhawunti nezinye impahla yexabiso (i-inshorensi imigaqo-nkqubo) ekusenokwenzeka okanye alinakukhuselwa ibandakanywe yakho FBAR uhlalutyo. Nceda qhagamshelana omnye wethu experienced FBAR abaqondisi-mthetho kuba ezinye uncedo malunga nemixholo ethile, i-akhawunti enobudlelane. Ukuba umntu uyoyisakala ifayile i-FBAR, kusekho ithemba. Kuxhomekeke nokuba umntu kwafuneka unreported langaphandle ingeniso (ingeniso ukuba waba earned overseas kwaye hayi ingaba kwi U.S. irhafu kubuyela - kwa ukuba ibingu kusini na kwilizwe langaphandle kwaye langaphandle irhafu waba imali), i-IRS kwaye DOT kuya kubonisa ukuba esangezelelweyo kuya kukhutshwa lukhetho taxpayer iya kuba penalized kodwa isixa-mali esangezelelweyo uza vary. Kutshanje, Yangaphakathi Revenue Service ekhutshwe a memocomment apho iinkcukacha njani i-IRS"ikholelwa ukuba"agents kufuneka penalize abantu ngokungqinelana zawo ngegunya. Essentially, kukho u-imisela ka-esangezelelweyo structures kwaye bamele ngokusekelwe nokuba taxpayer waba willful okanye non-willful. Willful izimisele yi -"totality ka iimeko"uhlalutyo. Umntu sibonwa ukuba ingaba acted willfully ukuba babe intentionally evaded intlawulo iirhafu okanye yaziswe ka-iinqwelo-akhawunti. Ngamanye amazwi, abo willfully okanye knowingly"wayesazi"malunga yokuba zilawulwe ukuba disclose kwaye ingxelo overseas impahla yexabiso, ii-akhawunti, kwaye ingeniso kodwa bakhetha hayi. Kwezi kwiimeko, Yangaphakathi Revenue Service ingaba igunya penalize i-taxpayer upwards amahlanu ka-ixabiso impahla yexabiso ngamnye-zincwadi lonyaka ngokusilela kwifayili i-FBAR (ukongeza a abulala eziliqela ezinye non-FBAR izohlwayo), kodwa akukho ngaphezu anamashumi ixabiso i-akhawunti phezu uphicotho-zincwadi xesha. Ngokubanzi, audits yokugqibela iminyaka emithathu kwaye Yangaphakathi Revenue Service lwenze oko kwaziwa ukuba abasayi penalize oyedwa ngaphaya ixabiso i-akhawunti ye-zincwadi amathuba ngalo mba. Ngoko ke, ukuba ubune dollazi enye yezigidi yakho langaphandle bank i-akhawunti kwaye knowingly akazange ingxelo olu lwazi kwi-IRS baza-zincwadi kuni iminyaka emithathu, banako ukuthatha onke yakho dollazi enye yezigidi. Xa umntu non-willful, oko kuthethwa ngokubanzi baba unaware le yokuba zilawulwe kwifayili i-FBAR. Kule imeko, IRS kuthatha abanye inceba - kodwa akukho ndawo kufutshane kangangoko inceba njengoko unga qinisekisa ethile abantu deserve (umzekelo: abantu abo relocated ukusuka overseas kwaye kufuneka iinqwelo-akhawunti ukuze babe ngokulula akazange sebenzisa okanye earn kakhulu umvuzo kwi, okanye abantu abo bafumana ilifa imali evela overseas relatives.) Omnye umba obaluleke kakhulu nto khumbula kukuba esangezelelweyo scheme ezidweliswe ngasentla ngu kuba non-willful barhafi. Ngamanye amazwi, nkqu nokuba i-IRS uyabazi taxpayer akazange intentionally umzamo evade irhafu, IRS inamandla? mba yeshumi, ukuba akunjalo amakhulu, amawaka dollazi kwi-izohlwayo kwi-non-willful imeko. Nokuba umntu willful okanye non-willful yi complex nokuhlola leyo ifuna elizeleyo factual uhlalutyo nge-i-experienced FBAR lawyer ukuqinisekisa taxpayer ngu ezifanelekileyo phambi kokwenza na umelo - IRS. Ngaphambi nje utshintsho ngumthetho, barhafi baba nako iphaphazela ngezantsi radar kwaye ayikwazi mhlawumbi yokugqibela inkoliso yabo lifetime ngaphandle ekubeni ukuba ifayile ngamazwe irhafu iifomu disclosing babo abavela kumazwe angaphandle ingeniso kwaye overseas impahla yexabiso. Ingxaki kukuba phantsi omtsha FATCA (Iinqwelo-Akhawunti Irhafu Kuphunyezwe Act) imithetho, iinqwelo amazwe ne-United States ingaba ungena kulo phakathi koorhulumente izivumelwano (IGA) kunye langaphandle amazwe. IGAs ngala"reciprocity izivumelwano."Ngamanye amazwi, ngexesha langaphandle amazwe ingaba ke ingxelo iinkcukacha ze-akhawunti KUTHI barhafi (U.S. Abemi, Isemthethweni Osisigxina Abahlali, kwaye bamazwe angaphandle Ngokulawulwa U.S. Irhafu), i-United States ngu-oza kwenza enye ingxelo iinkcukacha ze-akhawunti ukuya kumazwe angaphandle amazwe.
Ngoko ke, kukho inzuzo ukuba omabini amaqela ungena ezi IGA Izivumelwano.
FBAR kuphunyezwe kakhulu kubalulekile kuba na taxpayer ngokulawulwa IRS irhafu lokwenza ingxelo iimfuno. Ukusilela ifayile a ngokufaneleka FBAR kwaye bahlala kwi-IRS irhafu kuphunyezwe sinokukhokelela ezibalulekileyo fines, izohlwayo, nezinye kunokwenzeka zoko.
Kukho ezahlukeneyo ekhuselekileyo harbor iinkqubo endaweni, apho ukuba umntu meets iimfuno, ngoko ke babe nokutya zabo esangezelelweyo ukuphumela ukuba akunjalo eliminated.
Ezimbini engundoqo iinkqubo kukho Offshore Kungokuzithandela Yaziswe Inkqubo kwaye Kancinane Streamlined Lwenkqubo. Ezi ekhuselekileyo-harbor iinkqubo kusenokuba eliminated yi-IRS e nanini.
Sino uye kwi omkhulu inkcukacha kwi kwiwebhusayithi yethu ethi lucacisa umahluko phakathi Offshore Kungokuzithandela Yaziswe Inkqubo kwaye Kancinane Streamlined Lwenkqubo.
Essentially, Offshore Kungokuzithandela Yaziswe Inkqubo inkqubo alungiselelwe abo baba willful. Ngamanye amazwi, ukuba ngaba knowingly defrauded i-IRS ngu-hayi lokwenza ingxelo yakho impahla kumazwe angaphandle kwaye wena"wayesazi"ngaba kwakukho nicinge ukuba ingxelo ulwazi, ngoko ke OVDP yindlela efanelekileyo lwenkqubo. Kule nkqubo, i-esangezelelweyo ufumana i-high kuthelekiswa nezinye lwenkqubo, kodwa ufuna ukuhamba kude kunye satisfaction lokwazi kuwe kuphela kufuneka uhlawule-mali esangezelelweyo kwaye mhlawumbi awuyi end phezulu entolongweni ngokwenza i unyaka entolongweni stint kunye real criminals.
Kungenjalo, ukuba yakho kuphela mpazamo waba ukuba ufuna baba unaware le yokuba zilawulwe kwifayili FBAR nkcazelo, ngoko uyakwazi faka Kancinane Streamlined Lwenkqubo.
Ngokungafaniyo OVDP, Kancinane Streamlined Lwenkqubo akakwazi kubonelela na wena, ulwaphulo-mthetho umyalelo wokhuselo kodwa ukuba usebenzisa i-non-willful ke wena musa kufuna, ulwaphulo-mthetho umyalelo wokhuselo. Phantsi streamlined lwenkqubo, ukudliwa imali ubume ngu ukuphumela significantly kwaye filing iimfuno ingaba kokukhona limited. Nangona kunjalo, kubalulekile absolutely crucial ukuba wena musa faka streamlined lwenkqubo ukuba kwakukho willful - ngenxa xa uqinisekile ukuba sifunyenwe ngu-IRS kwaye baye bafumanisa ukuba ufuna baba ngokucacileyo willful kodwa ngaba kwakukho nje ngokulula ukuzama ukufumana esangezelelweyo reduction, ngoko ke IRS uza kubona lo njengoko irhafu ubuqhetseba tax evasion kwaye baya prosecute ukuba fullest kangangoko umthetho. Ukongeza, ngoku ukuphumela esangezelelweyo umyinge uya rhoqo yandisa kunye ngamnye omtsha nyaka, okubaluleke kakhulu, ukuba ufuna ukufumana ngokwakho phantsi-zincwadi, ngoko ufuna disqualified ukusuka ungena ezi iinkqubo.
