Criteria for classifying clients as foreign taxpayers. Criteria for classifying clients as a client - a foreign taxpayer and methods for obtaining the necessary information from them Obtaining information about a foreign tax by the investigator

30.04.2020

In order to fulfill the requirements of the Federal Law of June 28, 2014 No. 173-FZ “On the specifics of the implementation financial transactions with foreign citizens and legal entities, on amendments to the Code Russian Federation on administrative offenses and invalidation of certain provisions of legislative acts of the Russian Federation" the Bank identifies among the persons concluding (have concluded) an agreement with the Bank for the provision of financial services, persons who are subject to the legislation of a foreign state on the taxation of foreign accounts (hereinafter referred to as the Client - a foreign taxpayer).

Criteria for classifying clients as foreign taxpayers

The following do not qualify as clients of foreign taxpayers:

individuals – citizens of the Russian Federation, with the exception of individuals:
a) having, at the same time as citizenship of the Russian Federation, citizenship of a foreign state (except for citizenship of a member state of the Customs Union);
b) having a residence permit in foreign country;
legal entities created in accordance with the legislation of the Russian Federation, more than 90 percent of shares (shares) authorized capital which are directly or indirectly controlled by the Russian Federation and (or) citizens of the Russian Federation, including those who simultaneously with the citizenship of the Russian Federation have the citizenship of a member state of the Customs Union (with the exception of individuals specified in subparagraphs “a” and “b” above).

Individuals renting individual apartments are not subject to identification. safe deposit boxes, and not using other products or services provided by the Bank; making one-time transactions without opening an account, regardless of the transaction amount; cash transactions foreign currency and checks (including traveler's checks); translations cash without opening an account.

Criteria for classifying Clients as a foreign taxpayer:

Individual / individual entrepreneur:

having citizenship of a foreign state;
availability of permission for permanent residence in a foreign country (residence permit, for the USA - permanent resident card " Green Card»);
meeting the criteria for “long-term stay in a foreign country”, that is, an individual / individual entrepreneur was on the territory of this state for no less than the period established by the legislation of a foreign state for recognition as a taxpayer - a tax resident of a foreign state.

Legal entity:

the country of registration/establishment of a legal entity is a foreign state, and the legal entity does not belong to the category of legal entities excluded from the requirements of foreign tax legislation;
the legal entity is a tax resident in a foreign country;
the presence of foreign controlling persons who directly or indirectly own a block of shares (interests) in the authorized capital of the company, recognized as significant by the relevant foreign legislation.

For the purpose of classifying Clients into the category of Clients - foreign taxpayers, the Bank conducts a survey of individuals and legal entities being served or accepted for service. Information is collected in writing by filling out a questionnaire according to the Bank's form.

Additional criteria for US taxpayers

In the United States, an individual is considered a tax resident on the basis of “long-term stay” if he has been in the United States for at least 31 days during the current calendar year and at least 183 days within 3 years, including the current year and the two immediately preceding years. In this case, the sum of days during which the individual was present in the territory of a foreign state is multiplied by the established coefficient:

current year coefficient – 1
previous year coefficient – 1/3
coefficient of the year before last – 1/6

Teachers, students and interns temporarily present in the United States on the basis of visas of type “F”, “J”, “M”, “Q” are not recognized as US tax residents.

Additional criteria for US taxpayers:

place of birth in the USA;
address, mailing address, in the USA;
US telephone number;
standing instructions for US payments;
signature authority is granted to a person with a US address;

In the United States, a foreign taxpayer is a legal entity in which controlling persons (significant owners) directly or indirectly own more than 10% of the shares (shares) of the authorized capital. In this case, controlling persons include:

individuals who are recognized as foreign taxpayers based on the criteria set out in paragraph 2.2. this Procedure;
legal entities recognized as foreign taxpayers based on the criteria set out in paragraph 2.2. of this Procedure and more than 50% (individually or in aggregate) of the total income of such a legal entity constitutes “passive income”, and more than 50% (individually or in aggregate) of the weighted average assets of the legal entity (at the end of the quarter) are assets generating such income.

Passive income includes:

dividends;
interest;
income received from a pool of insurance contracts, provided that the amounts received depend in whole or in part on the profitability of the pool;
rent and royalties (except for rent and royalties received in the course of active operating activities);
annuities;
profit from the sale or exchange of property generating one of the above types of income;
profit from transactions in exchange-traded commodities (including futures, forwards and similar transactions), with the exception of transactions that are hedging, provided that transactions in such commodities are the main activity of the organization;
profit from transactions with foreign currency (positive or negative exchange rate differences);
contracts whose value is tied to the underlying asset (par value);
redemption amount under an insurance agreement or the loan amount secured by an insurance agreement;
amounts received by an insurance company from reserves for insurance activities and annuities.

Additional criteria for US taxpayers for a legal entity or its controlling persons:

address, postal address in the USA;
US telephone number;
a power of attorney issued to a person with an address in the United States;
signature authority issued to a person with a U.S. address;
the only address for sending statements of accounts opened with the Bank in relation to this person is indicated “for transfer” or “on demand”.

Criteria for classifying clients as a client - a foreign taxpayer and methods of obtaining from them necessary information

(according to Federal law from 01/01/2001 “On the peculiarities of carrying out financial transactions with foreign citizens and legal entities, on introducing amendments to the Code of the Russian Federation on administrative violations and recognition as invalid of certain provisions of legislative acts of the Russian Federation")

Concepts
A client - a foreign taxpayer - is a person who is subject to the legislation of a foreign state on the taxation of foreign accounts - US law dated January 1, 2001. on the taxation of foreign accounts (Foreign Accounts Tax Compliance Act, FATCA). The criteria for classifying clients as a client - a foreign taxpayer is a list of signs indicating that clients belong to persons who are subject to the legislation of a foreign state on the taxation of foreign accounts - US law dated January 1, 2001. FATCA, as well as the composition of the necessary information to identify the client of a foreign taxpayer or to refute his membership in the specified category of persons.
Criteria for classifying clients as a foreign taxpayer client
Criteria for classifying clients as a client - a foreign taxpayer for individuals, including individuals engaged in private practice in accordance with the procedure established by law:

2.1.1. Having US citizenship;

2.1.2. Possession of permission for permanent (including Green Card) or long-term residence (staying in the United States for at least 31 days during the current calendar year and at least 183 days within 3 years, including the current year and previous years) in the United States ;

2.1.3. Place of birth in the United States;

2.1.4. Residence/mailing address in the United States;

2.1.5. Availability of a standing order for transfer to accounts in the United States;

2.1.6. The presence of close personal and economic ties in the USA:

real estate

having a stable income coming from the USA; Criteria for classifying clients as a client - a foreign taxpayer for legal entities:

2.2.1. Locations under US jurisdiction:

executive body

2.2.2. The beneficiaries of the legal entity are US taxpayers:

- the ultimate and/or founders of a legal entity, who are US taxpayers, own a share in the capital of more than 10%;

2.2.3. Availability of an order to make payments to an address in the United States or transfer funds to accounts in the United States.

Ways to obtain information
Methods for obtaining information necessary to classify clients as foreign taxpayers:

3.1.1. Written and oral questions/requests;

3.1.2. Questionnaire;

3.1.3. Providing a package of documents;

3.1.4. Providing additional information and documents.

Clients are asked to fill out a form and provide a package of documents. If the client reveals signs that allow him to be classified as a client - a foreign taxpayer according to the criteria provided for in clause 2.1. and clause 2.2., additional information and documents may be required from the client in order to refute or confirm his status as a client - a foreign taxpayer. The requested additional information and documents must be provided by the client no later than 30 (Thirty) working days in the form of originals and/or duly certified copies.

1. Organizations financial market take reasonable and accessible measures in the current circumstances to identify persons who are subject to the laws of a foreign state on the taxation of foreign accounts (hereinafter referred to as the client - foreign taxpayer).

2. Unless otherwise established by federal laws, the following information about clients provided for by this Federal Law is not subject to collection and transfer:

1) individuals - citizens of the Russian Federation, with the exception of individuals:

a) having, at the same time as citizenship of the Russian Federation, citizenship of a foreign state (with the exception of citizenship of a member state of the Customs Union);

b) having a residence permit in a foreign country;

2) legal entities created in accordance with the legislation of the Russian Federation, more than 90 percent of the shares (shares) of the authorized capital of which are directly or indirectly controlled by the Russian Federation and (or) citizens of the Russian Federation, including those who simultaneously have citizenship of the Russian Federation, citizenship of a member state Customs Union (with the exception of individuals specified in subparagraphs “a” and “b” of paragraph 1 of this part).

3. The criteria for classifying clients as a client - a foreign taxpayer and the methods for obtaining the necessary information from them are determined by the financial market organization on the basis of this Federal Law in internal documents that are subject to posting on its official website on the Internet information and telecommunications network no later than fifteen calendar days days after the day of their approval. The specified internal documents of the financial market organization regarding the criteria for classifying clients as a client - a foreign taxpayer and the methods of obtaining the necessary information from them are subject to change by the financial market organization as prescribed Central Bank Russian Federation within the time limits established by it.

4. Financial market organizations have the right to transfer to a foreign tax authority and (or) foreign tax agents, authorized by a foreign tax authority to withhold foreign taxes and fees (hereinafter referred to as foreign tax authority), information only upon receipt of consent from the client - a foreign taxpayer - to transfer information to a foreign tax authority and in compliance with the requirements of Part 4 of Article 3 of this Federal Law.

5. The period for the client to provide, at the request of financial market organizations, information identifying him as a client - a foreign taxpayer, as well as consent (refusal to provide consent) to transfer information to a foreign tax authority cannot be less than fifteen working days from the date of sending the relevant information to the client request.

6. The consent of the client - a foreign taxpayer to the transfer of information to a foreign tax authority is at the same time consent to the transfer of such information to the Central Bank of the Russian Federation, federal body the executive branch authorized to carry out the function of combating the legalization (laundering) of proceeds from crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction, and the federal executive body authorized to control and supervise in the field of taxes and fees (hereinafter referred to as the authorized bodies) .

(see text in the previous edition)

7. If a financial market organization has a reasonable, documented assumption that the client belongs to the category of clients - foreign taxpayers, but he did not provide the requested information in accordance with the internal documents of the financial market organization specified in Part 3 of this article, information that allows you to confirm the specified assumption or refute it, as well as in case of failure to provide the client - a foreign taxpayer within fifteen working days from the date of sending the request financial organization consent (refusal to provide consent) to transfer information to a foreign tax authority, a financial market organization has the right to decide to refuse to carry out transactions carried out in favor of or on behalf of the specified client under an agreement providing for the provision of financial services (hereinafter referred to as the decision to refuse to carry out transactions ), and (or) in cases provided for by this Federal Law, terminate in unilaterally an agreement providing for the provision of financial services, notifying the client of the decision made no later than the day following the day the decision was made.

8. Making a decision to refuse to carry out transactions means the termination by a financial market organization of operations under an agreement providing for the provision of financial services, including the termination by credit institutions of operations to credit funds to a bank account (deposit) opened for a client - a foreign taxpayer.

9. A decision made in accordance with this Federal Law by a financial market organization in relation to a client - a foreign taxpayer - to refuse to carry out transactions with funds does not apply to making payments provided for in paragraphs two to five of paragraph 2 of Article 855 Civil Code Russian Federation, as well as for transfers of funds to the bank account of a client - a foreign taxpayer, opened in another credit organization, or the issuance of funds to a client - a foreign taxpayer.

10. Features of interaction between financial market organizations on issues of termination of contracts for the provision of financial services, as well as on issues of closing bank accounts on grounds arising from the peculiarities of the legislation of a foreign state on the taxation of foreign accounts, are established Central Bank Russian Federation.

1. Criteria for classifying clients of SOLID Management CJSC as a Client - a foreign taxpayer - a tax resident of the United States

1.1. For clients of individuals/individual entrepreneurs

A client - an individual (individual entrepreneur) is recognized as a US tax resident if one of the following criteria is met:

1.1.1. An individual (individual entrepreneur) is a US citizen (presented an identification document indicating US citizenship);
1.1.2. An individual (individual entrepreneur) has permission to permanently remain (residence) in the United States (permanent resident card (Form I-551 (“Green Card”));
1.1.3. An individual (individual entrepreneur) meets the criteria for “Long-term stay in a foreign country”, namely:

An individual is considered a US tax resident if he or she has been in the US for at least 31 days during the current calendar year and at least 183 days within 3 years, including the current year and the two immediately preceding years. In this case, the sum of days during which an individual was present in the United States in this year, as well as the two previous years, is multiplied by the established coefficient:

the coefficient for the current year is 1 (i.e., all days spent in the United States in the current year are taken into account);
the coefficient of the previous year is equal to - 1/3;
the coefficient of the year before last was 1/6.

US tax residents are not recognized teachers, students, interns temporarily present in the United States on the basis of F, J, M or Q visas.

1.1.4. An individual (individual entrepreneur) has the following characteristics, which may indicate that the Client belongs to the category of a foreign taxpayer who is a tax resident of the United States:

Place of birth in the USA;
Address (residential address, mailing address, including post office box) in the United States;
Bank account opened in the USA;
Standing instructions for payments to a recipient in the United States;

1.1.5. An individual (individual entrepreneur) is not recognized a tax resident of the United States (does not belong to the category of a Client - a foreign taxpayer) in the event that an individual (individual entrepreneur) is a citizen of the Russian Federation and does not simultaneously have the citizenship of a foreign state (with the exception of the citizenship of a member state of the Customs Union), residence permit in a foreign country (permission for permanent residence in a foreign country).

1.2. For legal clients

A client - a legal entity is recognized as a US tax resident if one of the following conditions is met:

1.2.1. The country of registration/incorporation of the legal entity is the United States, and the legal entity does not belong to any of the categories of legal entities excluded from specifically designated US tax residents, namely:

A U.S. corporation whose shares are regularly listed on one or more organized securities exchanges.
A U.S. company or corporation that is an expanded affiliate of the company and/or corporation identified in the previous paragraph.
A US 501(a) tax-exempt organization and pension funds, as defined in section 7701(a)(37) Tax Code USA.
Government agency or a U.S. agency and its affiliates.
Any state of the United States, the District of Columbia, the United States controlled territories (American Samoa, Territory of Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands), any political office thereof, or any agency or other entity created by them or wholly belongs to them.
A U.S. bank as defined by Section 581 of the Internal Revenue Code (banking and trust organizations that have a substantial part of their business in accepting deposits, making loans, or providing fiduciary services and that are licensed to do so).
American investment fund real estate as defined under Section 856 of the Internal Revenue Code.
American adjustable investment company, as defined in Section 851 of the Internal Revenue Code, or any company registered with the Securities and Exchange Commission.
A common trust fund as defined in Section 584 of the Internal Revenue Code.
A U.S. trust that is exempt from taxation under Section 664(c) (the provisions of this section apply to trusts established for charitable purposes).
American dealer securities, goods stock trading or derivatives (including instruments such as futures, forwards and options) who is a registered dealer as required by US law.
American brokers (who have the appropriate license).
A U.S. trust that is tax-exempt under Internal Revenue Code Section 403(b) (trusts established for qualified employees of an organization) and Section 457(g) (trusts established to provide compensation to employees government organizations USA).

1.2.2. Legal entity indicates the United States as its tax residence when completing the self-certification procedure.

1.2.3. The controlling persons (beneficiaries) of the organization, who directly or indirectly own more than 10% of the share in the organization (determined in accordance with Appendix No. 1 of these Regulations), include one of the following persons:

individuals who are US tax residents in accordance with clause 1.1;
legal entities registered/established in the United States that do not fall into the category of legal entities excluded from specifically designated tax residents of the United States (given in clauses 1)-13) clause 1.2.1).

1.2.4. The presence of the following indirect signs in a legal entity, which may indicate that the Client - a legal entity or its controlling persons - belongs to the category of US tax resident:

US mailing address;
The Client's contact telephone number and/or fax number is registered in the USA;
A power of attorney issued to a person with an address in the United States;
Signature authority is granted to a person with a US address.

1.2.5. A legal entity is not recognized as a US tax resident(does not apply to the category of Client - a foreign taxpayer), if more than 90 percent of the shares (participatory interests) in his authorized capital directly or indirectly controlled by the Russian Federation and (or) citizens of the Russian Federation, including those who simultaneously with citizenship of the Russian Federation have citizenship of a member state of the Customs Union, with the exception of individuals who, along with citizenship of the Russian Federation, have citizenship of a foreign state (with the exception of citizenship of the state - member of the Customs Union), or having a residence permit in a foreign state, or permanently residing (long-term stay) in a foreign state.

Do not belong to the category of Client - a foreign taxpayer in accordance with these Criteria, the Russian Federation, constituent entities of the Russian Federation, as well as urban, rural settlements and others municipalities represented by state authorities or local governments.