美國實益所有權資訊BOI的申報期限
美國實益所有權資訊報告(Beneficial Ownership Information Report)不需要每年提交，
每個公司只需要申報一次，除非申報者需要更新或更正資訊，
申報截止日取決於公司在美國的註冊時間，總共分為以下三種：
1. 2024年1月1日前註冊生效，申報截止日期為2025年1月13日
2. 2024年1月1日(含)~2025年1月1日前註冊，必須在收到註冊生效通知後的90天內申報
3. 2025年1月1日(含)後註冊，必須在收到註冊生效通知後的30天內申報
在申報後，如果BOI報告中的資訊發生變化或有錯誤之處，
您的公司必須在變化發生之日或發現錯誤之日起30天內申報更新或更正的BOI報告。
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：什麼是美國實益所有權資訊BOI報告？
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
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
The Deadline of Beneficial Ownership Information Report
Beneficial ownership information report (BOIR) is not an annual requirement.
Each reporting company only needs to submit its initial BOIR once, unless the filer needs to update or correct information. The deadline depends on the company registered date in the United States as following:
1. A reporting company registered before January 1, 2024 must file by January 13, 2025.
2. A reporting company registered on or after January 1, 2024 and before January 1, 2025 must file within 90 days after receiving notice that its registration is effective.
3. A reporting company registered after January 1, 2025 must file within 30 days after receiving notice that its registration is effective.
After filing, if there is any changed information or inaccuracy in a BOIR, the reporting company must file an updated or corrected BOIR within 30 days after the date on which the change occurred or became aware of the inaccuracy.
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 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)