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다자간 금융 정보 교환 협정 안내 건

17-11-24

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Korchina TNC 중요 공지 사항 - 다자간 금융 정보 교환 협정 안내 (홍콩 소재 은행 개인 계좌 보유 고객사)

안녕하세요,

For existing individual bank account holder in Hong Kong, you will receive your bank request for submitting “CRS Individual Self-Certification Form” very soon.
홍콩에서 개인 계좌를 보유하고 계시는 경우  은행으로부터 “CRS Individual Self-Certification Form” 서류 제출을 요청 받으실 예정입니다.

We would like to provide following information to draw your attention first:-
해당 서류 관련하여 아래와 같이 안내 드립니다.

Background of Automatic Exchange of Financial Account Information(“AEOI”):
금융정보 자동 교환 협정(“AEOI”) 배경

In July 2014, the organization -
 OECD released the "Standard for Automatic Exchange of Financial Account Information in Tax Matters" (“AEOI”), calling on governments to collect from their financial institutions financial account information of overseas tax residents and exchange the information with jurisdictions of residence of the relevant account holders on an annual basis.
2014 7 1, OECD “AEOI(금융정보 자동교환 협정) 발표함에 따라 각국 과세당국은 금융기관으로부터 해외 거주자에 대한 금융 정보를 수집 하여   협정에 서명한 국가와 정보 교환을 하게됩니다.

Taken Action in Hong Kong:
홍콩에서의 시행 절차

To meet the latest global standard for international tax co-operation, from 2017, Hong Kong’s financial institutions (“FIs” including banks, securities firms, insurance companies and investment funds) will seek relevant information from their existing and new customers.
This is known as the Common Reporting Standard ("the CRS").
 세계적인 공조를 따르기 위해 2017년부터 홍콩의 금융기관(은행, 증권사, 보험사  금융 감독원의허가를 받은 모든 금융기관)들은 공통 보고 기준(“CRS”) 바탕으로 기존  신규 금융 정보를 과세당국에 제출해야 합니다. 

FIs will identify whether their customers are subject to taxation as residents of other jurisdictions and then file AEOI returns to Inland Revenue Department (“IRD”) for Reportable Jurisdictions ‘s information exchange, expecting the first exchanges by the end of 2018. 
금융기관은 보고 대상자 여부를 확인하여 홍콩 세무국에 보고하며, 홍콩 세무국은 2018 말에  번째 정보교환을 시행할 예정입니다.

 

Hong Kong has signed bilateral Competent Authority Agreements (CAA) with Japan and the UK for the exchange of CRS information from 2018 (with respect to 2017 data), and with Korea for the exchange of CRS information from 2019 (with respect to 2018 data). 
홍콩은 일본, 영국과 2017 정보를 2018 부터 교환하는 조세조약(CAA) 체결하였으며, 한국과는2018 정보를 2019 부터 교환할 예정입니다. 

Please check out here for reportable jurisdictions disclosure timetable here 
아래 정보 교환 협정 체결 국가  보고 일정 참조 부탁 드립니다.


Reportable Jurisdictions in Hong Kong 


What kind of information will FIs report to IRD for Individual Account Holder?
보고 대상 정보 

With your given CRS Self-Certification to FIs, the standard for AEOI specifies that FIs are required to report the following particulars in respect of each reportable account:
금융기관은 본인확인서(CRS Self-Certification) 통해 아래의 금융정보 수집하여 보고하게 됩니다. 

• Name
 이름
• Address (current residence address ; or the mailing address if no current residence address is held)
 주소 (현재 거주 주소 혹은 우편물 수령 주소)
• Place of birth (
출생지)
• Date of birth (
생년월일)
• Country(ies) of tax residence (
세금 납부 국가)
 Taxpayer identification number(s)* (납세자 번호)
• financial data: account balance, investment income, sales proceeds from financial assets
계좌 정보: 계좌 잔액, 투자 수익, 금융 자산의 판매수익

Our View
결론

AEOI may have significant implications for non-Hong Kong tax resident account holders. Non-Hong Kong tax residents should review their current arrangements and assess the implications of having the relevant accounts information passed to their tax resident country.
홍콩 비거주자  홍콩  계좌를 보유한 개인일 경우 금융 정보가 거주 국가와 교환  이후의 과세문제를 미리 고려하셔야 합니다.

TALK TO OUR CONSULTANT if you require further information, simply reply this email and let us know your concern.
 
추가 문의사항 있으신 경우 간단히 회신 주시면 안내 드리도록 하겠습니다. 

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