330/2014 Sb.
LAW
of 10 June 1999. December 2014
on the exchange of information on financial accounts with the United States of America
for the purposes of tax administration
Parliament has passed the following Act of the United States:
PART THE FIRST
INTRODUCTORY PROVISIONS
§ 1
The subject of the edit
(1) this Act in pursuance of an international agreement regulates the exchange of
information, which includes
and) collect information about the g/l accounts for tax residents
The United States of America, Czech financial institutions and
notification to the tax authorities,
(b)) the transmission of information on financial accounts to tax residents of the United
States of America point of contact to the focal point of the United States
of America,
c) receiving information on financial accounts to tax residents of the United
States in the United States point of contact from the
the focal point of the United States and
d) obligations related to payments to the financial neúčastnícím
institutions.
(2) the law also modifies the penalties for breaches of the obligations laid down
financial institutions.
(3) the international agreement for the purposes of this Act, the agreement between the
The Czech Republic and the United States of America on the improvement of compliance with
tax legislation at the international level and with regard to the legal provisions
The United States on information and reporting in General
known as the Foreign Account Tax Compliance Act, which is part of the
the legal order of the Czech Republic.
§ 2
The concepts of
If there are terms used in this law defined by international agreement,
have the meaning given by an international agreement.
§ 3
Relationship to other laws
Unless otherwise provided in this Act, it shall proceed according to the law governing
international cooperation in the administration of taxes, and, according to the tax code.
§ 4
The tax administrator
The tax administrator who performs the acts, minor procedures or the other procedures
under this Act, is specialized to the tax office.
§ 5
Procedural status of financial institutions
Announcing the Czech financial institutions and the United neoznamující the financial
institutions have for the purposes of this law, the procedural status of the tax
entity.
PART TWO
THE COLLECTION AND REPORTING OF THE INFORMATION ABOUT THE G/L ACCOUNTS
TITLE I OF THE
THE OBLIGATION TO OBTAIN THE IDENTIFICATION NUMBER
§ 6
An application for an identification number
(1) Notifying United financial institution will ask the contact point
The United States on the allocation of an identification number.
(2) Neoznamující the Czech financial institution that leads the notified aid
the American account, ask the contact point of the United States of America on the
the allocation of an identification number, if it is to be allocated by the
the international treaty.
(3) the financial institution asks for an identification number so that it won
no later than the day preceding the day on which the tax is to
the notification.
(4) a financial institution shall notify the tax identification number to 15
days from the date of allocation.
TITLE II
REVIEW AND INITIAL THE OBLIGATION TO
§ 7
Scan
(1) that States the Czech financial institutions examines whether in the calendar
year results
and notified the American account,)
b) account, the owner of which is not participating in the financial institution.
(2) that States the Czech financial institution uses in the performance review
the obligations of the
and due diligence procedures) under international treaties,
(b)) other comparable procedures, the use of which enables international
the contract.
(3) that States the Czech financial institution shall notify the procedures under
paragraph 2 (a). (b)) the tax administrator.
§ 8
Discovery
(1) Notifying United financial institution detects data on notified
the American account per calendar year.
(2) the information shall be notified of the U.S. account, the owner of which is
and specified American person)
(b)) a legal person or unit without legal personality, whose
a controlling person is specified by an American person.
(3) the Survey data about the owner notified the U.S. of the account are
his
and the name or designation),
(b)), the date and place of birth,
(c) permanent address) or another residence or address of the registered office and
(d) Federal tax identification number) of the United States of America and the
tax identification number or other similar number used for tax
purposes in the State where he is resident, and the code of that State.
(4) the information referred to in paragraph 3 shall be determined by the controlling person and according to the
paragraph 2 (a). (b)).
§ 9
The obligation of cooperation
(1) the owner shall provide the necessary cooperation of the Czech financial institution
for the performance review and initial obligations.
(2) the Cooperation referred to in paragraph 1 shall provide the controlling person and the owner of the
account.
§ 10
Retention of documents
Announcing the Czech financial institution is obliged to keep the documents
relating to the performance of the duties of the review and discovery for 10 years
Since the end of the calendar year in which those obligations are being met.
TITLE III
THE OBLIGATION OF NOTIFICATION
§ 11
Notification
(1) Notifying United financial institution that runs in a calendar year
notified the American account, the tax administration shall submit a notice stating
and) identification number allocated in accordance with an international agreement,
(b)), its name or designation, the identification number of the person under the Act
governing the State statistical service,
(c)) the number of each notified the American account,
d) data collected through the performance of discovery obligations on
1. the owner of each notified the American account,
2. specified u.s. person who is a controlling person of the owner
notified the American account, which is a legal person or unit
without legal personality,
(e) the balance of funds on) each notified the American account
or its value
1. at the end of the calendar year,
2. on the date immediately preceding the cancellation notified the U.S.
account, or
3. the period provided for in international agreements,
(f)) for more details under international treaties,
g) a declaration that in the performance review obligation to properly apply
due diligence procedures or other comparable procedures.
(2) if the screening shows that notifying the Czech financial institutions
in the calendar year does not lead any notified American account, this
the fact the tax administrators.
(3) that States the Czech financial institution that runs in a calendar year
account, the owner of which is not participating in the financial institution, shall notify the
the fact the tax administrators.
(4) if the neoznamující Czech financial institutions as an entrepreneur
activities of the same kind which carry out financial institutions, and in the case of
Government entity or international organisation, or in the case of the Czech national
the Bank serves a notice under paragraph 1, in respect of such business.
§ 12
The deadline for the submission of notifications
(1) the notification shall be submitted by 30 June. June of the calendar year following the
calendar year for which the notification requirement is met.
(2) the notification period cannot be extended.
section 13 of the
Method of notification
(1) notification shall be a data message
a) signed by the recognized electronic signature or
(b)) with a verified identity that way, you can sign in to
the data boxes.
(2) the format and structure of a data message shall be published by the tax administrator in a manner
allowing remote access.
TITLE IV
CONSEQUENCES OF VIOLATION OF THE OBLIGATIONS OF A FINANCIAL INSTITUTION
§ 14
The penalty for failure to fulfil obligations non-monetary nature
The tax administrator may impose a fine on Czech financial institution for failure to
the obligations of the non-monetary in nature, if the breach
and the obligation to obtain the identification number),
(b) the obligation, to review)
(c) discovery obligation)
(d)) the obligation to keep documents relating to the performance of the audit and
Discovery obligations,
(e)) the notification obligation.
PART THREE
THE TRANSMISSION AND RECEIPT OF THE INFORMATION ABOUT THE G/L ACCOUNTS
TITLE I OF THE
TRANSMISSION OF INFORMATION
§ 15
How the tax administrator
The tax administrator shall forward the information notified on the basis of the performance of the notification
the obligations of the central liaison office of.
section 16 of the
How a central contact authority
(1) the central liaison office shall transmit the information received from the administrator
taxes, the focal point of the United States in the manner prescribed
their mutual agreement.
(2) the central liaison office shall forward the data obtained to 30. September
the calendar year following the calendar year for which they were
the information notified.
TITLE II
RECEIVING INFORMATION
§ 17
How a central contact authority
The central liaison office receives information from point of contact
The United States notified under international treaties.
PART FOUR
PAYMENTS TO FINANCIAL INSTITUTIONS NEÚČASTNÍCÍM
section 18
Obligations for the payment of not participating in the financial institution
Announcing the Czech financial institutions not participating in the financial
institution or arrange payment of the remitted to the resources on the territory of the
United States of America
and,) will provide from whom the payment was received, the information necessary for
notification related to this payment and the chamfer of the tax of the United States
America under international treaties, or
(b) the amount corresponding to the tax will drive down) of the United States according to the
the international treaty, if it is committed against that State, and
send it to that State.
PART FIVE
TRANSITIONAL PROVISIONS
§ 19
Previously existing g/l accounts
(1) for the g/l account that announcing the Czech financial institutions led
the date referred to in the international agreement is not required to the date referred to in
international agreement to discover and notify the federal tax
the identification number of the United States of America and the tax identification
number or other similar number used for tax purposes; If her
known, notify them.
(2) if they are not announcing the Czech financial institution is aware of the identity
the numbers referred to in paragraph 1, it shall notify them instead of date of birth, if available,
known.
(3) in the g/l account, stating that the Czech financial institutions led
the date referred to in the international treaty, stating that the Czech financial
institution review the obligation no later than the date referred to in
International Treaty.
section 20
Special notification requirements
Announcing the Czech financial institutions in accordance with the international agreement
notify per calendar year 2015 and 2016, the name of not participating in the financial
the total amount of the payment institution and, in a given calendar year
It pointed out or brokered.
PART SIX
The EFFECTIVENESS of the
section 21
This Act shall take effect on the date of entry of the international treaty in
force.
Hamáček in r.
Zeman in r.
Sobotka in r.
