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quyen chi phdi ca nhan, phap nhan hoac to chirc uy thac, uy quydn).1
25.FATCA (Foreign Account Tax Compliance): la Dao luat Tuan thu Thug d6i vdi cac
chii tai khoan nude ngoai ciia Hoa Ky dugc Chinh phu Hoa Ky ban hanh nam 2010 va
co hidu luc vao ngay 01/7/2014 nh&m muc dich phat hidn, ngan chan va ngan can cac
d6i tugng nop thud Hoa Ky sii dung cac tai khoan dau tu tai cac To chiic tai chinh nude
ngoai dd trdn thud. FATCA yeu clu cac td chuc tai chinh nhan didn va bao cao den Sd
thud vu Floa Ky (IRS) hoac Co quan thud nude sd tai vd cac tai khoan Hoa Ky. Dd
phuc vu muc dich nay, ddng thai, cac to chuc tai chinh cung can bao cao mot so thong
tin vd cac khach hang tu" chdi cung cap thong tin va to chuc tai chinh khdng tuan thu
FATCA.
26.Chii sd him hudng lgi midn trtr theo quy dinh cua FATCA:
-Bat ky chinh phu nude ngoai, bat ky phan lchu chinh tri ciia mot chinh phu nude ngoai
hoac bat ky ca quan sd him toan bo ciia mot hoac nhidu cac doi tuong kd trdn, bao gom:
cac bo phan khong the tach rdi, cac to chirc chiu kiem soat hoac cac phan khu chinh tri;
-Bat ky td chirc qudc td hoac ca quan sd him toan bo bdi td chuc qudc td do;
-Ngan hang trung uang nude ngoai phat hanh;
-Chinh phii ciia cac Vung lanh thd Hoa Ky;
-Mot sd quy huu tri nhat dinh;
-Cac td chiic dau tu thudc sd huu toan bo ciia Chii sd huu hudng lgi midn trir.
27.Ddi tugng Hoa Ky:
a.Cong dan hoac thudng trii nhan Hoa Ky;
b.Cong ty hgp danh hoac cdng ty dugc thanh lap tai Hoa Ky hoac theo luat phap ciia
Hoa Ky hoac ciia bat ky Bamg nao cua Hoa Ky;
c.Mot khoan tin thac ndu (i) mot tda an trong lanh thd Hoa Ky theo phap luat hien hanh
co quyen ban hanh cac Idnh hoac phan quyet ddi vdi hau nhu tat ca cac van dd quan
trong lien quan den vide quan ly ciia khoan tin thac do, va (ii) mot hoac nhidu Ddi
tugng Hoa Ky co quyen kiem soat tat ca cac quyet dinh quan trong ciia khoan tin thac,
hoac mot tai san ciia mot ngudi da chet la cdng dan Floa Ky hoac thudng trii nhan Hoa
Ky. Thuat ngu "Ddi tugng Hoa Ky" dugc giai thich theo Bd luat thud Hoa Ky.
28.Ngudi kiem soat: la thd nhan thuc hien kiem soat/chi phdi ddi vdi mot td chirc.
29.Td chiic tai chinh theo quy dinh ciia FATCA: la mot td clitic Iuu ky, mot td chiic nhan
tidn gii'i, mot td chiic dau to hoac mot cdng ty bao hiem dac thu.
1 Khoan 1 DiSu 5 Nghj dinh 87/2019/ND-CP ng^y 14 thing 11 nam 2019
Ti !i^u n^y ^^ t^i sin cOa MSB, ch! <3wqc php Iwu hPnh nQi b^ v^ cung dp ra b&n ngo^i theo quy dinh cua MSB vd P/jdp luSt
