自动交换财务帐户资料CRS及美国海-中国信托商业银行.PDF

Automatic Exchange of Financial Account Information and Foreign Account Tax Compliance Act 自動交換財務帳戶資料及美國海外帳戶稅收遵循法 CTBC Bank Co., Ltd. (the “Bank”) has registered as a participating financial institution under Foreign Account Tax Compliance Act (“FATCA”) and adopted the Common Reporting Standard (“CRS”). In compliance with FACTA and the Inland Revenue (Amendment) (No. 3) Ordinance, we would like to inform you that our FATCA and CRS Compliance Policy for existing customers. 中國信託商業銀行（「本行」）為註冊為參與 「美國海外帳戶稅收遵循法」（以下簡稱「FATCA 」） 的金融機構，並採用 「共同申報標準」（以下簡稱「CRS 」）。根據 FATCA 和 「稅務（修訂）（第 3 號）條例」，本行謹此通知您適用於現有客戶的FATCA 和CRS 合規政策。 With regard to the pre-existing accounts holders (i.e. accounts set up before 1 January 2017), the Bank is required to identify your Specified U.S. Persons or other tax residence status through obtaining your self-certification statement, documentary evidence or Relationship Manager inquiry. If you fail to provide us sufficient FATCA and CRS documents for identify your status, or you disagree that we report your account to the U.S. Inland Revenue Services when you have been identified as a “Specified U.S. person”, we will consider you as a recalcitrant account and take corresponding measures. If the required personal information is not provided, the Bank will treat your status as a tax resident of each jurisdiction for which an indicium is identified and r eport your information to the Hong Kong Inland Revenue Department (“IRD”) as required by the relevant CRS guidelines. For the case that Hong Kong is your only tax residence, your financial account information will not be reported to the IRD. 對本行既有客戶(即在2017 年 1 月 1 日前已設立帳戶) ，本行須透過取得您的自我聲明書、任何 可佐證稅籍身份的書面證據或經由客戶經理訪談以確認閣下是否具美國人身份或其他稅籍身份。 若您未能充份提供FATCA 及CRS 所要求之文 ，以完成本行之辦識；或您雖聲明具特定美國人身 份 ，以致本行須向美國國稅局申報您的帳戶資料，惟您未同意本行申報您的帳戶資料，在這情況 下，本行必須將您的帳戶列為不合作帳戶 ，採取有關措施。此外，如您未提供所需的個人信息， 本行會根據您的帳戶資料指標視您為該管轄區域的稅務居民，並根據相關CRS 指引要