Cabinet of Ministers Regulations No. 20 in Riga 2016 January 5th (Mon. No 1 34) order in which a financial institution's financial account executive the proper inspection procedures and provide the State revenue service has information about financial accounts are Issued in accordance with the law "About taxes and duties" in article 64, first paragraph of article 97, articles 99 and 100 of the first part of the fifth article 1 General questions 1. determines: 1.1. participating countries and territories (hereinafter referred to as the participating country) list and account categories discovery date (annex); 1.2. the order in which the financial institutions mentioned in the law "About taxes and duties" (hereinafter the law) the first subparagraph of article 71 (hereinafter referred to as the financial institutions) in the execution of the financial account of the due diligence procedures to establish the accounts subject to reporting; 1.3. procedures for financial institutions to provide information to the State revenue service for transmission to the State concerned to the competent authority, in accordance with article 100 of the law. 2. The State revenue service is the competent authority for the provision of information exchange in the framework of these rules. 3. The State revenue service supports received and participating national authorities hold under the data protection laws that govern the protection of the information with regard to the processing of personal data and on the movement of such data. 4. The State revenue service automatically (without prior request) these provisions in that order and subject to the Republic of Latvia or the conclusion of an agreement with the country concerned rules, giving participating national authorities article 100 of the law specified in the first subparagraph information about financial accounts received from financial institutions, in accordance with article 100 of the law. 5. If a financial institution (other than a trust) is resident for tax purposes (tax resident) in two or more participating countries, the financial institution involved in the national reporting or proper validation rules in which the financial institution maintains financial accounts or accounts. In the case of a trust that is a financial institution (regardless of whether it is tax-resident in the country concerned), the trust is deemed to be subject to the relevant regulations of the State concerned for information about financial accounts automatic exchange, if one or more trust managers (authorised persons) is tax resident in the relevant country involved, except where the trust law article 100 in the first part, the information provided by other specific participating national tax administration authority because trust is tax resident in the other country involved. However, if a financial institution (other than a trust) is not the place of residence for tax purposes (for example, because it is considered fiscally transparent, or because it is in a country that does not have an income tax), it shall be deemed to be subject to the relevant regulations of the State concerned for information about financial accounts, automatic sharing, if there is at least one of the following conditions: 5.1 it is created (established) in accordance with national law; 5.2. the management of the site (including the actual place of management) are participating in the jurisdiction; 5.3. subject to financial monitoring in the country concerned. 6. the financial institution is entitled to apply these rules 2, 3, 4, 5, 6 and 7 in Chapter due diligence provisions (other than provisions for reporting to State revenue service of undocumented accounts) in respect of which the financial account holders or true beneficiaries due diligence exercise should not be considered as persons for which article 100 of the law must be given the information referred to in the first subparagraph. 2. Due diligence General provisions 7. Financial accounts is considered the subject of reporting, beginning with the date on which the financial account of these provisions in that order is identified on the reporting account subject to the Act and, unless these rules otherwise. 8. the financial account should be treated as such, which is maintained by a financial institution, in the following cases: 8.1 as regards the financial instruments account believe that account maintained by a financial institution, which is the account holder's assets (including the financial institution that holds the assets on behalf of another person or right); 8.2. in respect of the deposit account shall be considered that the account holding financial institution which is obliged to make a payment on account (other than an agent of the financial institution (whether or not such an agent's financial institution)); 8.3. in connection with any participation shares in the capital or parādkapitāl financial institution, which constitutes a financial account, consider that the account is maintained such a financial institution; 8.4. in the case of insurance contracts with mobilized funds or annuities contract believes that account maintained by a financial institution which is obliged to make payments in relation to the contract. 9. the financial account ending balance (value) is set on the last day of the calendar year, or other appropriate reporting of the last day in the period. If the financial account ending balance (value) must be determined on the last day of the calendar year of the financial institution, the financial account ending balance (value) is determined by its reporting on the last day of the year that ends in the calendar year or, in this calendar year. 10. the financial institution reasonable verification provisions, taking into account the financial account category. Financial accounts depending on their account and the date of the determination of categories of membership shall be divided into the following categories: 10.1 a natural person account iepriekšpastāvēj. Depending on the amount of the fixed assets shall be divided into the following sub-categories: 10.1.1 low-value account – the account's total account balance or the end of the value specified in the annex to these rules of the account at the date of the determination of the category does not exceed the amount that the European Central bank's euro reference rate published is equivalent to 1 000 000 euro and corresponds to the U.S. dollar; 10.1.2. large value account – the account's total account balance or the end of the value specified in the annex to these provisions account category at the date of the determination or any next December 31 exceeds the amount after the European Central bank's euro reference rate published is equivalent to 1 000 000 euro and corresponds to the U.S. dollar; 10.2. the legal structure in the iepriekšpastāvēj account; 10.3. new individual account; 10.4. a new legal structure. 11. the financial institution is entitled to: 11.1. iepriekšpastāvējuš physical person accounts of low value to apply due diligence rules laid down for iepriekšpastāvējuš individual high value accounts; 11.2. iepriekšpastāvējuš accounts to apply due diligence rules laid down for new accounts, saving financial institutions right while also apply due diligence rules defined in iepriekšpastāvējuš accounts. 12. the documentary evidence, obtained by the financial authority in cases referred to in these provisions, is considered any of the following documents: 12.1. tax residence certificate, in respect of its tax-payers by Latvian or foreign public bodies (State or local competent authority); 12.2. in the case of natural persons, a valid identity card issued by the Latvian or foreign public bodies (State or local competent authority); 12.3. as regards legal formations – a document issued by a public body (the competent national or local authorities), and which contains the following: 12.3.1. legal structure; 12.3.2. the legal structure of the main office actual address or registered office in the country where the legal entity under the financial authority declared is resident for tax purposes, or the country in which the legal entity is registered or is established; 12.4. any unaudited financial statements provided by third parties, kredītziņojum, bankruptcy (Insolvency) or securities regulators. 13. the legal structure of the main office actual address this rule 12.3.2. in the case referred to in point not considered its financial institution legal address at which the legal structure there, as well as mail account subscriber box or address used for sending correspondence, only if such address is not the only legal formations used in the address and it is specified in the founding documents of the legal arrangement as legal formations registered address (legal address).
14. The legal structure of the business lines and shape detection for iepriekšpastāvējuš accounts, the financial institution is entitled to use a standardized system of sector code rankings established financial institution within its business according to the Crime of money laundering and terrorist financing Prevention Act approved customer identification and study procedures or other law enforcement purposes (excluding taxes) and which financial institution is implemented before the iepriekšpastāvējuš account classification unless the financial institution knows or should know that there is no reason for this classification is incorrect or false. 15. the fact that a financial institution, in applying those provisions, after finding the account holder's or its true beneficiaries of tax residence to establish the framework for the financial reporting accounts, does not in any way limit the financial authorities the right to determine the customer's financial institution as a tax resident status of financial institutions or the withholding tax payable (minimum payment). 16. in applying article 82 of the law the second part, a legal entity is considered similar to a limited partnership with a limited partnership or limited liability, if it is not considered to be the taxpayer's participating under this participating State tax law. However, to avoid double reporting, taking into account the true beneficiaries of broad areas of the definition of trust in the case, a trust that is not a passive financial legal structure, should not be regarded as a similar thing. 17. the financial institution cannot rely on the client's own certificate (hereinafter certificate) or documentary evidence, if the financial institution knows or has reason to know that the evidence or documentary evidence is wrong or false.  18. If a financial institution in respect of new individual account or any account in the legal establishment has found changes that indicate that a previously submitted evidence or documentary evidence is wrong or does not correspond to the truth, the financial institution is entitled to believe the account holder on national tax-resident according to the above statement and submitted documentary evidence to one of the following (depending on , whichever comes sooner): 18.1. until the day when the last 90 days, since the financial institution has ascertained the relevant conditions; 18.2. to the date of receipt of a new certificate; 18.3. to the date on which the financial institution is satisfied on proof of compliance with the above information that is maintained for law enforcement or for customer service purposes, including information obtained by the financial institution under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures. 19. If a financial institution 18 of these rules in the case referred to in paragraph 90 days since the conditions of the clearance can not get a new receipt or confirmation of the correctness of the proof presented above (true nature), the financial institution believes the account holder about tax-resident in the country concerned in accordance with the account holder's receipt and above on the national tax-resident according to perceived changes in circumstances that point to these rules the following tax residence. 3. Due diligence rules iepriekšpastāvējuš physical accounts 20. any natural person by the iepriekšpastāvēj account, which in accordance with these rules is identified as the reporting account is recognized as a subject of the reporting account for any further period of time as long as the account holder in accordance with the law and these regulations are no longer considered a person for that report. 21. Financial institution complete: 21.1. iepriekšpastāvējuš natural person high value accounts, due to this provision of the annex 1 to 55 countries, up to December 31, 2016; 21.2. iepriekšpastāvējuš low-value account properly in relation to this provision of the annex 1 to 55 countries, up to 31 December 2017. 3.1. Due diligence rules iepriekšpastāvējuš of the individual accounts of low-value 22. If a financial institution's information systems is specified in the account holder's current residence address (confirmed by documentary evidence), financial institution, or the account holder is the person for which the report is entitled to believe the account holder on its national tax resident, in which that person's address. If a change of circumstances has occurred, after which finding a financial institution knows or has reason to know that the previously submitted evidence or documentary evidence is wrong or false, financial institution until the calendar year or other relevant reporting period or the last day of the 90 calendar days after it has been ascertained that a change of circumstances, are derived from the New Testament account holder and a new documentary evidence to identify the account holder's place of residence (s) for tax purposes. If a financial institution within the time limit referred to in this paragraph may not get new evidence and new documentary evidence, it applies this rule 23, 24, 25, 26, 27 and 28 the provisions referred to in the paragraph. 23. If a financial institution does not rely on this provision of the information referred to in point 22 or choose not to apply this rule 22, the financial institution verifies its information systems uzmeklējamo electronically stored data relating to the existence of such signs: 23.1. reference to the account holder as the other participating State tax resident status; 23.2. the account holder or the current correspondence address (including the postal subscriber box) participating country (except information systems existing account holder service provider (for example, asset manager, consultant, accountant) address); 23.3. the account holder shall have one or more phone numbers in the country concerned, but does not have any phone number in Latvia; 23.4. existing order for regular transfer to participating in an existing account, except the transfer orders from the deposit account; 14.6. existing powers or rights granted to the signature of the person whose address is a participating country; 14.7. the account holder is the only interaction reported address is involved in the transfer of the existing correspondence address removal request (in care of, hold mail). 24. If the rules referred to in paragraph 23 the search (hereinafter referred to as the electronic search) is not found in the course of any of the provisions referred to in paragraph 23 of the signs, the financial institution shall not take any further action until such time as the change of circumstances which may result in any of the following symptoms are attributed to financial accounts or financial account become high value account. 25. If the electronic search is found in the course of any of these terms, 23.1.23.2, 23.3, 23.4.. or 23.5. the characteristics referred to in point or if there is a change of circumstances on which clarification of one or more of those characteristics are applied to the financial account, the financial institution believes the account holder on its national tax-resident, in respect of which the sign has been identified (with the exception of those provisions in paragraphs 27 and 28 of these cases). 26. If, in the course of the electronic search is found that 14.7. referred to omen and if the account holder is not found in any other address, and none of this rule 23.1.23.2, 23.3, 23.4 or 23.5.,. features referred to in point, financial institution according to the particular circumstances of the order made on paper search according to these regulations, paragraph 30 or take targeted actions account holder or the relevant documentary proof for the taking of evidence from the account holder to determine the place of residence for tax purposes. If the paper size in the course of the search data is not found in any of the above signs and financial institution within 90 days has not managed to get the certificate or documentary evidence, the financial institution shall notify the national revenue for the financial account as the account for the undocumented. 27. Regardless of whether it is found in any of these rules, or 23.4 23.2 23.3.. features referred to in point, financial institutions are not eligible to be considered for the relevant account holder participating State tax resident, if a financial institution acquires or has previously been reviewed by and keep their information systems: 27.1. account holder's receipt of membership only in another participating country or foreign tax resident status, which is not the subject of any of the provisions identified 23.2. 23.3., or 23.4. characteristics mentioned in points;
27.2. the relevant documentary evidence. 28. whether this provision is found 23.5. referred to omen, the financial institution is not eligible to be considered for the relevant account holder participating State tax resident, if a financial institution acquires or has previously been reviewed by and keep their information systems account holder only attestations of belonging in another participating country or foreign tax resident status, which is not the subject of this provision found 23.5. referred to omen whether the relevant documentary evidence. 3.2. Due diligence provisions for iepriekšpastāvējuš individual high value accounts 29. Financial institution verifies the financial institution information systems electronically stored data according to the uzmeklējamo this provision 23. 30. If a financial institution's information system does not contain any fields that rule 31, paragraph for inclusion of the information or if the information referred to in the relevant fields is specified, financial institution take paper search, examination of existing financial institutions customer elementary files and, in so far as this information is not included in the current client, including checking the elementary files These last five years documents relating to financial accounts, for any rules referred to in paragraph 23 hint: 30.1. the most recent documentary evidence collected on the account; 30.2. the most recent financial account opening agreement or related documentation; 30.3. the most recent documentation that a financial institution acquired according to the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures; 18.9. any existing powers or authority to sign template (form, maps); 5. any existing orders for regular transfer to participating in an existing account, except transfers from deposit account. 31. the financial institution is not obliged to make paper search 30. these provisions referred to in paragraph 1 in order, if a financial institution's information systems electronically stored in the lookup information includes the following: 19.3. information on the account holder's membership of a State tax resident status; 19.4. client's case, the actual account holder address and correspondence address of receipt; 19.4. client use the actual account holder's telephone number (if any); 19.5. in relation to financial accounts, deposit accounts, non-existing order for regular transfer to another account, including the account of another branch of the financial institution or other financial institution; 31.5. the information that the client will use the address for correspondence with the withdrawal of the request (in care of, hold mail); 19.6. information about any powers or rights relating to the signature of the financial account. 32. in addition to the provisions of paragraph 29 and 30 of the electronic search and paper data search financial authority shall assess the information and knowledge of the account holder that won the customer service representative is an individual whose responsibilities include maintenance of a permanent contact with the account holder (hereinafter called customer service representative of the individual). The financial institution where the account is considered for the reporting account (including taking into account this provision, paragraph 58), if a financial institution's internal procedures, in the order the customer service representative the individual indicates his knowledge of the account holder as the person, which must submit a report. 33. If, in applying this provision, paragraph 29 and 30 of the rules are not those referred to in paragraph 23 the characteristics and the financial account is not identified according to these rules, paragraph 32 as the reporting account, then no further action is required to respond to changing circumstances, and that finding one or more signs are applied to the account. 34. If, in applying this rule 29., 30 and 32, is found in any of these terms, 23.1.23.2, 23.3, 23.4.. or 23.5. characteristics referred to in point or if circumstances change in the future, after the clearance of which one or more signs are applied to the financial account, the financial institution where the account is considered reporting the accounts in respect of the State concerned to which the sign is identified (except in the case of on the financial account is applied to any of the 27 or 28 of these rules referred to in paragraph exceptions). 35. If, in applying this rule 29., 30 and 32, it is found that 14.7. referred to omen and does not identify any other address, or sign referred to in this rule 23.1.23.2, 23.3, 23.4 or 23.5.,., the financial institution from the account holder obtains a certificate or appropriate documentary evidence to determine that the account holder's place of residence (s) for tax purposes. If the financial institution cannot obtain such a certificate or documentary evidence, it reported to the State revenue service on the account as on documented account. 36. If a natural person account iepriekšpastāvēj is great value account account as at the date of the determination of the category, but getting on the high value of any account in the next calendar year, on the last day of the financial institution that rule 3.2. the provisions referred to in the subsection apply during the calendar year following the year in which the financial account become high value account. If, on the basis of an appropriate examination, that the financial account is identified as the reporting account, financial institution reported 100. the law referred to in the first paragraph of information about financial accounts relating to the year in which it was identified as the reporting account, and subsequent years until the account holder in accordance with the law and these regulations are no longer considered a person for that report. 37. If a financial institution the high value account has applied this provision 3.2. the provisions referred to in the subsection, the financial institution in any of the subsequent years without this provision, paragraph 30 and 32 (except when the account is not documented). As regards undocumented accounts this provision is applied in a subchapter 3.2, while this account is no longer considered to be undocumented. 38. If a change of circumstances occurs, after which one of the following for the clearance of the rules referred to in paragraph 23 characteristics is applied to the account, the financial institution account holder is considered a resident of the State tax in respect of which the sign has been identified (with the exception of those provisions in paragraphs 27 and 28 of these cases). 39. Financial institutions implement appropriate procedures to ensure that customer service representative an individual purposefully take steps to, based on the available information and actual knowledge, identify any changed circumstances associated with account and document this information and knowledge. 4. Due diligence provisions new accounts of natural persons 40. Financial institutions, when opening an account, the customer obtains a receipt that allows a financial institution to determine the place of residence of the account holder (s) for tax purposes. A financial institution shall check the conformity attestation information acquired by a financial institution in connection with the opening of the account, including any documentation obtained by the financial institution under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures. 41. If the client certificate is given to the account holder as a tax resident in the country concerned, a financial institution considered the financial account reporting for the account.  42. The client certificate, mainstream financial institutions financial account opening documentation. Client certificate, inter alia, the account holder's tax number (subject to article 100 of the law these exceptions) and date of birth.  43. in the case of young persons account for changing circumstances arise in which finding a financial institution knows or has reason to know that the evidence provided is incorrect or false, financial institutions cannot rely on the assurances provided and gets a new certificate that specifies the account holder's place of residence (s) for tax purposes. Financial authorities to check it against this provision, paragraph 40. 5. Due diligence provisions iepriekšpastāvējuš legal formations accounts 44. Financial institution has the right not to apply the provisions on the legal structure of the iepriekšpastāvējuš account with total ending balance or value that the account on the date of the determination of the category does not exceed the amount that the European Central bank's euro reference rate published is equivalent to 250 000 euro and corresponds to the US dollar, until the total ending balance or the account value exceeds the amount referred to in any subsequent calendar year on December 31.  45. The financial institution determines if the account holder has one or more legal formations that report in accordance with article 100 of the law, in the following order: 45.1. verify the information that is maintained for law enforcement or for customer service purposes, including information obtained by the financial institution under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures in the course of to determine if the information shows that the account holder is tax-resident in the country concerned. For this purpose, the financial institution for information, which indicates that the account holder is a resident of a participating country, considered the founding place of registration or participating country or address (registered office, main office actual address or correspondence address of receipt) participating country; 45.2. If this rule 45.1. the order referred to in the information obtained shows that the account holder is tax resident in the country involved, the financial institution where the account is considered for the reporting account, except when it retrieves the account holder's confirmation that the account holder is the person about whom the report, or on the basis of the financial information of the authority or a public body or a regulated market Organizer maintained and publicly available information that the account holder is the person by whom the report. 46. The financial institution determines whether a legal entity is a passive non-financial legal structure with one or more of the true beneficiaries, who are the people for whom the message must be provided in accordance with article 100 of the law, in the following order: 46.1. determine whether the account holder is a non-financial liabilities a legal gimmick to get the receipt from the account holder that the determination of status, except in the case where a financial institution is in possession of information or is a public body or a regulated market Organizer maintained and publicly available information on the basis of which the financial institution may determine that the account holder is active non-financial legal structure or financial institution (excluding Law 68 of the first paragraph of article 2, paragraph financial institution that is not a participating financial institution); 46.2. the account holder the real beneficiaries. For this purpose, the financial institution is entitled to rely on information obtained under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures; 46.3. determine whether or not the legal liability of the financial structure of the real beneficiary is the person about whom the report. It shall be determined on the basis of: 46.3.1. information obtained in accordance with the crime of money laundering and terrorist financing Prevention Act approved customer identification and exploration in the course of the procedure, if the legal formation account the total ending balance or value does not exceed the amount that the European Central bank's euro reference rate published is equivalent to 1 000 000 euro and corresponds to the U.S. dollar, or 46.3.2. the true account holder or beneficiary certificate with the indication of the true beneficiaries of the participating national affiliation or other State tax resident status.  47. with regard to the legal structure of the iepriekšpastāvējuš account with total ending balance or value that the account on the date of the determination of categories exceeds the amount after the European Central bank's euro reference rate published is equivalent to 250 000 euro and corresponds to the U.S. dollar, the financial institution duly checking out to 2017 31 December. 48. with regard to the legal structure of the iepriekšpastāvējuš account with total ending balance or value that the account on the date of the determination of the category does not exceed the amount that the European Central bank's euro reference rate published is equivalent to 250 000 euro and corresponds to the U.S. dollar, but above that amount next year December 31, financial institution for proper test is carried out in the calendar year that follows the year in which the total ending balance or the account value exceeds that amount. 49. If a financial institution identifies the changed circumstances with respect to the legal structure of the iepriekšpastāvējuš account, and therefore knows or has reason to know that the original declaration is incorrect or false, a financial institution of the new account status is determined in accordance with section 5 of these regulations. 6. Due diligence provisions for new legal entity accounts 50. Financial institution determines whether the new legal structure for the financial account is held one or more persons, on which the report, in the following order: 50.1. obtain proof that financial institution to identify the account holder's place of residence (s) for tax purposes. A financial institution shall check the conformity attestation information acquired by a financial institution in connection with the opening of the account, including any documentation obtained by the financial institution under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures. If the legal entity certifies that it does not have a place of residence for tax purposes, financial institution on the account holder's place of residence for tax recognised account holder head office actual address; 50.2. If the evidence indicates that the account holder is tax-resident in the country concerned, the financial institution shall be deemed subject to the account reporting, except that if, on the basis of the information in its possession or to public bodies or organisers of the regulated market shall maintain and publicly available information, determined that the account holder is the person through which the report with respect to the countries specified in the certificate. 51. as regards the new legal structure (including the legal structure, which is the person for whom the report) the account holder financial authority shall determine whether the account holder is not a passive financial legal structure with one or more of the true beneficiaries, who are the people for whom the message must be provided. It shall, subject to the particular circumstances of the appropriate order in relation to the following activities: 51.1. determine whether the account holder is not a passive financial legal structure, based on the account holder for the determination of the status of the certificate, except in the case where a financial institution is in possession of information (including public bodies, or residence regulated market Organizer and publicly available information), on the basis of which the financial institution may determine that the account holder is active non-financial legal structure or financial institution (excluding Law 68 of the first paragraph of article 2, paragraph financial the authority, which is not a participating financial institution); 51.2. determine the account holder the true beneficiaries. For this purpose, the financial institution is entitled to rely on information obtained under the Crime of money laundering and terrorist financing Prevention Act approved customer identification and research procedures; 51.3. determine whether or not the legal liability of the financial structure of the real beneficiary is the person about whom the report. For this purpose, the financial institution is entitled to rely on the account holder or beneficiary of such a fair acknowledgement of the true beneficiary's residence for tax purposes. 52. the client referred to in this chapter, or the true beneficiary certificate, mainstream financial institutions financial account opening documentation. 7. Due diligence specialist insurance and annuities contracts, account balances and converter for implementing this rule 53.2, 3, 4, 5 and 6 referred to in Chapter due verification provisions, in addition to the financial institution referred to in this chapter, the specific provisions. 54. A financial institution may be accepted that certain insurance contracts with mobilized funds or annuities contract beneficiary (other than the owner) who receives a benefit in the event of death, not the person, which must submit a report, and so the following financial accounts can be seen on account of its report, except in the case where a financial institution, providing messages, actually knows or has reason to know that the beneficiary is the person that report. The financial institution has reason to know that the insurance contracts with mobilized funds or annuities contract beneficiary is the person about whom the report if the information that you collected in a financial institution, providing messages, and which is related to the beneficiary, the content of those provisions of sub-chapter 3.1. If the financial institution actually knows or has reason to know that the beneficiary is the person about whom the report, the financial institution that provides reports to comply with this provision the rules contained in subsection 3.1. 55. The financial accounts that are members of the Group's interests in the insurance contracts with mobilized funds or annuities contract until the date when the worker (the certificate holder) or to the beneficiary to be paid the amount, the financial institution may be considered a financial account that does not have to report if a financial account that is a member of the Group's interests in the insurance contracts with mobilized funds or annuities contract, shall meet the following requirements : 55.1. group insurance contracts with mobilized funds or group annuities contract is issued to the employer and provides cover at least 25 workers, or holder of, a certificate; 55.2. worker (the certificate holder) has the right to receive any value in relation to their participation shares and to name a beneficiary for benefits to be paid to workers in the event of death; 55.3. amount to be paid to the worker (the certificate holder) or to the beneficiary, shall not exceed the amount that the European Central bank's euro reference rate published is equivalent to 1 000 000 euro and corresponds to the US dollar. 56. the group insurance contract with the accumulation of funds is the insurance contract with the accumulation of assets, which provides coverage for persons who are connected with employers, trade associations, trade unions or other associations or groups, and which provides a bonus for each Member of a group (or groups of categories member), determined without taking into account individual health indicators that are not members of a group (or groups of categories of members) age , gender and smoking habits. 57. groups of annuities annuities contract is a contract under which the vendor is a person related to the employer, Trade Union, trade unions or other associations or groups. 58. A financial institution subject to the following account ending balance in the collection and conversion rules: 58.1. in order to determine an individual's financial account total account ending balance or value, financial institution collects all of its stay in the financial accounts and the financial institution associated with this legal thing stay in the financial accounts only in so far as these financial institutions account for accounting information system on financial accounts linked together by the data items as customer number or taxpayer identification number, and allow you to collect the account closing balance or value. Applying this compilation referred to requirements, shared ownership (total holdings) an existing account of the person ending balance (value) inextricably will apply to each of the co-owners of this financial accounts (joint holders) the ending balance (value); 58.2. to determine whether an individual's financial account is of great value account, financial institution the amount of all the following account balances in respect of which the financial institution's internal procedures, in the order the customer service representative is the individual learned (or he had to find out) that they directly or indirectly belong to one and the same person or are open for one and the same person's interest or right (except in the case of If a person has opened accounts or handle it, doing it on behalf of another person); 58.3. to determine the legal formation of financial account total ending balance or value, financial authority shall take into account all the legal formation of financial account maintained with that financial institution or a financial institution related legal formation, in so far as these financial institutions account for accounting information system on financial accounts linked together by the data items as customer number or taxpayer identification number, and allow you to collect the account closing balance or value. Applying this compilation referred to requirements, shared ownership (total holdings) in an existing legal arrangement account ending balance (value) inextricably will apply to each of the co-owners of this financial accounts (joint holders) the ending balance (value); 58.4. in order to determine the total ending balance of accounts (value), all financial account balance amounts that are not expressed in euro, 10 of these rules, 44, 46, 47, 48 and 55. in the cases referred to in point adjustment according to the European Central bank's euro reference rate published account ending balance (value) on the day of filing. 59. If a financial account ending balance (value) result in the collection of financial institution detects a negative balance (value), then the application of these provisions, this negative balance equaling zero.  8. consideration of the provision of information and transfer procedures 60. Exchange of information between the State revenue service and financial institutions take place electronically, through the State revenue service solution provided for in article 100 of the law for automated information (hereinafter information) Exchange with financial institutions online (WEB service) organisation for economic co-operation and development developed by data exchange format (XML schema) that is available to the Organization for economic cooperation and development tīmekļvietn. 61. The State revenue service within five working days after receipt of the request of the financial institution providing the WEB service user rights assignment for a financial institution. 62. The financial institutions using a WEB service, submit information electronically to the State revenue service in until the accounting period (calendar year for which provide information) the following July 31.  63. providing the State revenue service of the first report on the country involved, the financial institution is also shown in the annex to these provisions. If the financial institution pursuant to these provisions, information provided to July 31 of the year following the next year after the reporting period, the financial institution shall provide a report on the two previous reference periods (for each reporting period is provided in a separate report). 64. the financial institutions shall prepare information pursuant to the requirements of XML schema. 65. Financial institutions, providing information about a financial account holder address and not the legal liability of the financial structure of the true beneficiary's address, indicates the following: 65.1. financial institutions held by natural persons (account holder) and liabilities non-financial legal structure the true beneficiary's residence address, but if not available, financial institutions held a correspondence address; 65.2. financial institutions have legal formations has its registered office or head office of the actual address, but if not available, financial institutions held a correspondence address. 66. If a financial institution referred to in these regulations establishes that an individual's financial account holder or non-financial liability, the legal structure of financial account holder the real beneficiary is tax resident in several countries involved, the financial institution provides information about financial accounts for each participating country. 67. Financial institutions, providing information about a financial account ending balance (value), the following (values) specific provisions for calculation: 67.1. account closing balance (value) is not reduced by any account holder or the true extent of this obligation beneficiaries against a financial institution or a related legal entity; 67.2. participation share capital amount is calculated taking into account the valuation method that a financial institution participating in the assessment of capital used most often; 67.3. in respect of financial instruments account, the financial institution is entitled to deduct from dividends, interest, other income total gross amount, as well as revenue from sales of financial assets or the delete total gross amounts received by the financial institutions Commission fees associated with the cost and financial income account maintenance; 41.9. in relation to the financial instruments account in the sale of financial assets, or delete-financial institution including the total amount of revenues paid in interest payments accrued before the sale or deleted.  68. If reporting under the account was closed in the reporting period, the financial institution referred to in these regulations shall notify the financial reporting account, without giving information on the closed fiscal account ending balance or value. The financial account does not abolish the law specified in article 100 of the financial institution to provide another law article 100. information relating to the closed financial accounts subject to reporting for the reporting period. 69. If a financial institution does not have the information which according to the law and these regulations to be provided to the State revenue service, so as early as possible, but no later than the year following the reporting period July 31, shall be submitted to the State revenue service zero report, subject to this provision, and 62 63.64. point. 70. The State revenue service within five working days of receipt of the information by using WEB service, electronically inform the financial institution for receiving information. If the State revenue service establishes that, when submitting information to meet the requirements of the XML schema it within five working days of receipt of the information by using WEB service, electronically inform the financial institution of the identified discrepancies.  71. Financial institution within 10 working days after, based on this provision, paragraph 70 of the State revenue service received information about the necessary amendments, submitted the relevant amendments in the State revenue service, through a WEB service. 72. The State revenue service offers from financial institutions involved in the transmission of information received by the national competent authorities of this country to resident financial accounts in financial institutions and the review period the following September 30. 73. If a financial institution is not able to provide the information in accordance with this provision, in paragraph 60 of these requirements, so as soon as possible, but no later than the year following the reporting period July 31, inform the State revenue service for failure to provide information on the reasons for, and expected date of submission of the information. 74. The State revenue service within 10 working days after this provision in paragraph 73 to this disclosure of information if the expected submission date is determined after the accounting period following the September 30, shall inform the relevant competent authority of the country of the reasons for the failure to provide information and expected date of submission of the information. 75. If a participating country, the competent authority shall notify the financial institution that the information provided is inaccurate, incomplete or otherwise not in conformity with the requirements of an XML schema, the State revenue service as soon as possible, but not later than 15 working days after receipt of the information from the State concerned, the competent authorities shall inform the financial institution, through the State revenue service electronic declaration system. Informing the financial institution, the State revenue service financial institution shall make available to the participating competent authorities notification, indicating the date of receiving it. 76. A financial institution during the two months following these rules 75. the information referred to in paragraph 1 from the State revenue service electronically submitted the requested information or correct, subject to this provision, paragraph 64, and using a WEB service or State revenue service electronic declaration system. 64. These provisions referred to in the claim does not extend to cases where, on the basis of the participating countries of the request of the competent authority, the information to be submitted in writing.  77. If the financial institution is not able to provide the information in accordance with paragraph 76 of these rules, as soon as possible, but not later than two months after this provision in paragraph 75 of that information from the State revenue service shall inform it of the failure to provide information on the reasons for, and expected date of submission of the information. 9. Closing questions 78. provisions shall enter into force on 15 January 2016. 79. The financial institutions in accordance with these rules provide for the State revenue service information in respect of each of the participating States on the rule specified in the annex calendar year and subsequent years. The Prime Minister is the Rapidity of the Newsletters Finance Minister John Rare attachment Cabinet 2016 January 5, Regulation No 20 participating countries and account categories date of determination No. p. c. National account categories of Date1 determination Period for which you want to give the first ziņojums1 the date by which the financial institution providing the first message to the State revenue service new accounts iepriekšpastāvējuš accounts of natural persons, high value accounts of natural persons under the value accounts legal accounts 1 2 3 4 5 6 7 8 1 arrangement. Austria 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 2. United Kingdom 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 3. Belgium 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 4. Bulgaria 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 5. Czech Republic 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 6. Denmark 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 7. France 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 8. Greece 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 9. Croatia 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 10. Estonia 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 11. Ireland 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 12. Italy 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 13. Cyprus 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 14. Lithuania 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 15. Luxembourg 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 16. Malta 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 17. Netherlands 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 18. Poland 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 19. Portugal 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting a 20. Romania 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 21. Slovakia 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 22. Slovenia 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 23. Finland 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 24. Spain 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 25. Hungary 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 26. Germany 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., If the financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 27. Sweden 31 December 2015. 01.01.2016.-31.12.2016. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 28. Anguilla 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 29. 15.01.2016 Argentina. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 30. Barbados 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 31. Bermuda 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of the report 32. British Virgin Islands 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of the report 33. Cayman Islands 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 34. Colombia 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 35. Curaçao 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 36. 15.01.2016 of the Commonwealth of Dominica. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 37. Faroe Islands 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 38. Gibraltar 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 39. Greenland 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 40. Guernsey 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 41. Iceland 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 42. India 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 43. Isle of man 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 44. Jersey 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 45. Korea 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 46. The Principality of Liechtenstein 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting 47. The Republic of Mauritius 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 48. Mexico 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 49. Montserrat 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 50. Niue 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 51. The Republic of San Marino 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 52. Seychelles Republic 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 53. South Africa 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of the report 54. Trinidad and Tobago 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject reporting to 55. Turks and Caicos 15.01.2016. 16.01.2016.-31.12.2017. 31.07.2017.31.07.2017. 1, or 2) 31.07.2017.) 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting 1 or 2) 31.07.2017.), 31.07.2018., if a financial institution is recognised in the year 2017. account on the subject of reporting note. 1 if the financial institution has used the law "About taxes and duties" in the fourth paragraph of article 99 of the rights relating to those financial accounts, which are really good the beneficiaries of proper inspection is tax-resident in any country specified in the table in paragraph 28-55, a financial institution on the date of determination of account categories considered 31 December 2015, regardless of the date of this table is indicated in box 3. In this case, the first reporting period of the year is 2016.01.01.2016.-31.12.2016. Finance Minister John a Rare