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美國公司 2023 最終受益人條例


日期：2024/01/01

2023/12/21美國所公布企業透明度法案，將於2024年1月1號實施。

依據美國最終受益人條例(Beneficial Ownership Information Reporting Requirements Small Entity Compliance Guide, December 2023-Version 1.1) 公告美國最終受益人施行細則與相關規範如下:

**報告截止日期:**

1. 在2024年1月1日之前成立或註冊的公司，須提交其首次最終受益人資訊（BOI）報告，將於2025年1月1日截止。

2. 在2024年1月1日至2025年1月1日期間成立或註冊的公司，必須在收到公司成立或註冊生效的通知後的90天內提交其首次BOI報告。 具體而言，這90天的截止日期是從公司收到其成立或註冊生效的實際通知時開始計算，並以較早者為準。

3. 在2025年1月1日之後成立或註冊的公司，必須在公司成立或註冊生效的實際或公告通知後30天內提交其首次BOI報告。

**更新報告要求**

如果您的公司申報的 BOI 報告中有關您的公司或其實質受益人的必要資訊發生任何變化，您的公司必須在變化發生日起 30 天內申報更新BOI 報告。

**最終受益人定義:**

- 最終受益人是直接或間接行使對申報公司實質控制或所有權。

- 或控制至少25%所有權的個人。

 

**執行與罰則:**

- 金融犯罪執法局（FinCEN）強調通報義務，並鼓勵及時更新或更正最終受益人資訊。

- 如果在原始報告截止日期後的90天內，對FinCEN提交的報告存在不准確資訊並自願提交  更正報 告，則《公司透明度法案》為此提供了免責權。

- 故意不申報或提供虛假資訊可能導致民事或刑事處罰。

- 民事處罰最高可達每天500美元，而刑事處罰可能包括最多兩年的監禁和/或最高1萬美元的罰 款。

- 未能提交BOI報告的實體高階主管可能會被追究責任。

 

此外，故意導致公司未能提交BOI報告，或向FinCEN報告虛假或不完整的最終受益人資訊可能會面 臨民事和/或刑事處罰。

 

USA Company 2023 Beneficial Owner Act

Beneficial Ownership Information Reporting Requirements Small Entity Compliance Guide, December 2023-Version 1.1, 2023

The regulations and specifications for Beneficial Ownership Information Reporting Requirements in USA, as outlined in the Small Entity Compliance Guide (December 2023-Version 1.1) announcement, are summarized below:

**Filing Deadlines:** P.42 (5.1)

  1. Companies created or registered before January 1, 2024, have until January 1, 2025, to submit their initial Beneficial Ownership Information (BOI) reports.
  2. Companies created or registered between January 1, 2024, and January 1, 2025, must file their initial BOI reports within 90 calendar days of receiving notice of their creation or registration.
  3. Companies created or registered on or after January 1, 2025, must file their initial BOI reports within 30 calendar days of notice of their creation or registration.

**Filing updated reports requirements:** P.52 (6.1)

  1. If there is any change to the required information about your company or its beneficial owners in a BOI report that your company filed, your company must file an updated BOI report no later than 30 days after the date on which the change occurred.
  2. A reporting company is not required to file an updated report for any changes to previously reported personal information about a company applicant.

**Reporting Company Applicants:** P.33 (3.1)

A reporting company must report its company applicants if it falls under either of the following categories:

  1. Domestic reporting company created on or after January 1, 2024; or
  2. Foreign reporting company first registered to do business in the United States on or after January 1, 2024.

Exemption from Reporting: A reporting company is not obligated to report its company applicants if it meets either of the following criteria:

  1. Domestic reporting company created before January 1, 2024; OR
  2. Foreign reporting company first registered to do business in the United States before January 1, 2024.

**Beneficial Owner Definition:** P.16 (2.0)

A beneficial owner is an individual who, either directly or indirectly:

  1. Exercises substantial control over a reporting company; OR
  2. Owns or controls at least 25 percent of the ownership interests of a reporting company.

**Enforcement and Penalties:** P.15 (1.3)

  1. Safe Harbor Provision: If a person voluntarily corrects inaccurate information in a FinCEN report within 90 days of the original deadline, they are granted a safe harbor from penalties.
  2. Penalties for Willful Failure: Willfully failing to report accurate information may result in civil penalties of up to $500 per day of violation or criminal penalties, including imprisonment for up to two years and/or a fine of up to $10,000.
  3. Accountability of Senior Officers: Senior officers of an entity failing to file a required Beneficial Ownership Information (BOI) report may be held accountable for the failure.
  4. Penalties for Causing Non-compliance: Individuals may face civil and/or criminal penalties for willfully causing a company not to file a required BOI report or for providing incomplete or false beneficial ownership information to FinCEN.

 

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