什麼是美國實益所有權資訊BOI報告？
美國財政部金融犯罪執法局(FinCEN)最新規定，自2024年1月1日起，在美國註冊的小型實體企業，必須每年向FinCEN提交BOI報告(Beneficial Ownership Information)，來申報公司及實益所有人的資訊。
BOI報告需要至少向FinCEN申報一名公司實益所有人資訊，實益所有人可以分為以下兩種：
- 對公司行使實質性控制權者(如公司的CEO, Secretary, CFO等)。
- 擁有或控制公司至少 25% 的所有權權益者。
實益所有人資訊需要申報法定全名、出生日期 、完整地址、識別號碼如美國護照、各州駕照、或國外護照等，而公司資訊則需要申報公司的法定全名、完整地址、僱主識別號碼(EIN等)。
美國註冊會計師 羅霞 提醒您，漏報BOI報告或者故意提供虛假或欺詐性的實益所有權資訊，可能會導致民事或刑事處罰，包括以上行為持續存在的每日最高 500 美元的民事處罰，或最高兩年監禁和最高 10,000 美元罰款的刑事處罰。
延伸閱讀：美國實益所有權資訊BOI的申報期限
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
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What is Beneficial Ownership Information (BOI) Report?
The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) published the new regulation. Starting on January 1, 2024, Small Entity registered in the U.S. need to file BOI reports to FinCEN every year. The report contains the information of the entity itself and the beneficial owners.
The entity should report at least one beneficial owner to FinCEN. The
beneficial owner includes as follows:
- Exercises substantial control of the entity (e.g. CEO, Secretary, CFO)
- Owns or controls at least 25 percent of the ownership interests of the entity
Beneficial owner information contains full legal name, date of birth, complete current address and identifying number like U.S. passport, State driver’s license or foreign passport. Entity information contains full legal name, complete current address, EIN, etc.
USCPA Luo Xia reminds you that failure to report BOI, or the willful provision of false or fraudulent BOI may result in a civil or criminal penalties, including civil penalties up to $500 for each day that the violation continues, or criminal penalties including imprisonment up to two years or a fine of up to $10,000.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)