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，如果同時滿足以下兩個條件的, 必須要填報 FBAR (The Report of Foreign Bank and Financial Accounts)給美國政府:
- 美國人對位於美國境外的至少一個金融賬戶擁有經濟利益或簽字權, 並且
- 在報告日曆年(1/1~12/31)的任何時間, 所有外國金融賬戶的最高價值總和超過10,000美元。
申報義務人應在每年4月15日之前將FBAR提交給美國財政部, 但是如果FBAR申報人在4月15日之前沒有提交申請, 則允許自動延期申請到10月15日。
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
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 Ustax Service LLC)
Who Must File the FBAR?
According to the US Bank Secrecy Act, since 2009, The United States person: including US citizens, residents, companies, trusts, and estates, must report FBAR to the US government if they meet both of the following conditions:
1. The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and
2. The aggregate maximum value of all foreign financial accounts exceeded $10,000 at any time during the calendar year (1/1 to 12/31) to be reported.
Those required to file an FBAR should report to the Department of Treasury before April 15 of each year. However, if the FBAR filer does not submit a report before April 15, an automatic extension is allowed until October 15.
The 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 made in conjunction with an IRS compliance program, please contact us at the USCPA Luo Xia +886 4 22520309
or E-mail: ustaxproservice@gmail.com Also welcome to visit our website:https://www.ustaxproservice.com
(Ustax Service LLC)