南伊利諾大學一名數學教授 Dr. Mingqing Xiao於 2022 年 5 月 4 日被聯邦陪審團定罪，他被判犯有三項向美國國稅局 (IRS) 提交虛假或欺詐性陳述的稅表，以及一項漏報肥爸 FBAR的罪名。
庭審中提供的證據表明，Dr. Xiao於 2016 年在中國平安銀行開設了一個外國銀行帳戶，並在 2016 年至 2020 年期間從中國深圳大學每月向該賬戶存款，該帳戶的其他資金來源也在中國。到 2020 年，Dr. Xiao在中國帳戶上的存款已經超過 10 萬美元，但他在 2017 年、2018 年和 2019 年未對聯邦機構如實申報在中國的金融帳戶。
根據美國“銀行保密法”（Bank Secrecy Act），自2009年起，美國人: 包括美國公民、居民、公司、信託和遺產，海外金融帳戶皆須提交肥爸(FBAR)。美國國稅局IRS 注重納稅人稅務的完整性及真實性，如沒有向美國國稅局(IRS)揭露海外金融帳戶或提交虛假稅表皆屬於稅務詐欺，製作虛假稅表最高可判處3年監禁、1年假釋和 100,000 美元罰款，而未提交FBAR 的指控可判處最高 5 年監禁、3 年假釋和 250,000 美元罰款。
美國國稅局IRS原文出處: https://reurl.cc/j1Kp82
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美國註冊會計師羅霞提醒您, 如果沒有申報FBAR, 可能會導致民事處罰、刑事處罰或兩者兼而有之。如果您想要進一步了解如何遵循美國國稅局的規範以補申報FBAR,歡迎來電諮詢美國註冊會計師 羅霞 +886 4 22520309
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Dr. Mingqing Xiao, a mathematics professor and researcher at Southern Illinois University-Carbondale, was convicted by a federal jury on Wednesday, May 4, 2022, in connection with lying to federal authorities about a foreign bank account in China in 2017, 2018, and 2019. He was convicted of three counts of Making a False or Fraudulent Statement to the Internal Revenue Service (IRS) on his tax returns and one count of Failure to File a report of a Foreign Bank Account (FBAR). Evidence presented at the trial established that Xiao opened a foreign bank account in China in 2016 and received monthly deposits from Shenzhenalo University in Shenzhen, China, from 2016 to 2020. Some of the funds were linked to additional sources in China. By 2020, Xiao had accumulated more than $100,000 in the Chinese account.
According to the US Bank Secrecy Act, since 2009, he United States person: including US citizens, residents, companies, trusts, and estates, must report FBAR to the US government. American Internal Revenue Service pays attention to the integrity and authenticity of taxpayers' taxes. Failure to disclose overseas financial accounts or submitting false tax returns to the Internal Revenue Service (IRS) are regarded as tax fraud.
The charge of making and subscribing false income tax returns provides for a sentence of up to three years in prison, one year of supervised release and a $100,000 fine. The charge of failing to file an FBAR provides for a sentence of up to five years in prison, three years of supervised release, and a fine of $250,000.
USCPA Luo Xia reminds you that a failure to file an FBAR when required to do so may result in civil penalties, criminal penalties, or both.
If you want to know more about how to file FBAR in conjunction with IRS regulations, please contact us at the USCPA Luo Xia +886 4 22520309
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IRS Source: https://reurl.cc/j1Kp82
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