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美國稅局 對披露境外賬戶 加壓
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IRS Boosts Pressure for Disclosure of Offshore Accounts

U.S. clients of 106 Swiss banks face dramatically steeper penalties if they don’t disclose their accounts to the Internal Revenue Serviceby August, under rules announced by the agency today.

The penalties are among changes to the IRS’s offshore voluntary disclosure program, which has drawn 45,000 account holders who paid $6.5 billion since 2009. Starting Aug. 4, taxpayers making such disclosures will have to pay a penalty of 50 percent of an account’s value, not the current 27.5 percent.

The 106 Swiss banks are seeking to avoid U.S. Justice Department prosecution by disclosing how they helped Americans evade taxes. The U.S. can use that information to seek taxpayers’ identities under a U.S.-Swiss tax treaty. Clients who disclose their accounts after Aug. 4 will face a 50 percent penalty whether or not the U.S. has already learned their names.

“If you’re engaged in willful tax evasion, time is getting quite short for you to come in,” Mike Danilack, an IRS deputy commissioner, said in a telephone call with reporters. “Enforcement efforts in this area are continuing to thrive. We are very intent on stamping out noncompliance in this area.”

The IRS also could learn taxpayers’ identities from data provided by Credit Suisse Group AG (CSGN), which pleaded guilty in May and paid a $2.6 billion penalty, or from any bank worldwide turning over information under the Foreign Account Tax Compliance Act, or FATCA, which takes effect July 1.

Noose ‘Tightening’

“The noose is tightening around people with undisclosed offshore accounts,” said Seth Entin, a tax attorney at Greenberg Traurig LLP. “What they’re saying is if you don’t start coming in now, the consequences are going to be worse and worse.”

Tax attorney Scott Michel said “it’s inevitable” that the 106 Swiss banks will sign non-prosecution agreements and hand over data, leading to U.S. treaty requests.

“If you’re a non-compliant taxpayer who’s been sitting on the sidelines and you had money at the 106 banks after August 2008, the risk calculus has now changed,” said Michel of Caplin & Drysdale. “Before today, your risk in that circumstance was pretty diffuse.”

At the same time, the IRS made changes to encourage voluntary disclosures by taxpayers with unreported foreign accounts whose actions weren’t considered willful.

The agency will no longer require them to answer a risk questionnaire, and won’t limit the procedure to those with $1,500 or less of unpaid tax. Taxpayers must certify that “previous failures to comply were due to non-willful conduct,” the agency said.

Penalties Waived

For non-willful taxpayers outside the U.S., all penalties will be waived. Those inside the U.S. face penalties of up to 5 percent.

The IRS has run three offshore voluntary disclosure programs since UBS AG (UBSN), the largest Swiss bank, avoided prosecution in 2009 by paying a $780 million penalty and admitting it fostered tax evasion. The penalties have increased with each version of the program.

The first one, announced in 2009, set penalties at 20 percent and drew 18,000 taxpayer disclosures with $3.4 billion in back taxes, interest and penalties.

The 2011 program had a 25 percent penalty, drawing 15,000 disclosures and $1.6 billion. A 2012 program, with a 27.5 percent penalty, drew 12,000 disclosures. The IRS didn’t give a dollar amount.

“Our aim is to get people to disclose their accounts, pay the tax they owe and get right with the government,” IRS commissioner John Koskinen said in a statement. “At the same time, for important categories of these non-willful people with offshore issues, a compliance regime that is too harsh won’t net the desired result.”

Unlike most countries, the U.S. taxes its citizens on income they earn around the world regardless of where they live, creating a burden for many expatriates and people who have birthright citizenship but little other connection to the country.

美國稅局 對披露境外賬戶 加壓
106瑞士銀行的美國客戶面對急劇陡峭的處罰,如果他們不透露他們的帳戶向國稅局由8月,由該機構今天宣布的規則。
該刑罰變更國稅局離岸自願披露計劃,該計劃已引起誰支付了$ 6.5十億自2009年以來,啟動8月4日45,000個帳戶持有人之間,納稅人作出有關披露將不得不支付賬戶價值的50%的罰款,不目前的27.5%。
106瑞士銀行正尋求避免美國司法部起訴洩露他們如何幫助美國人逃稅。美國可以利用這些信息來尋求下一個美瑞稅收協定納稅人的身份。客戶誰8月4日公佈後,其賬戶將面臨50%的罰金是否美國已經學會了自己的名字。
“如果你從事故意逃稅,歲月不饒人很短,你來的,”邁克Danilack,國稅局副局長,在接受記者打來電話說。 “在這方面的執法工作將繼續茁壯成長。我們非常熱衷於杜絕違規在這個區域。“
國稅局還可以學到納稅人的身份由瑞士信貸集團股份公司(CSGN),其中5月認罪並支付高達26十億罰款,或從任何銀行的全球信息下的海外賬戶稅務合規法案,或FATCA翻身提供的數據,其生效7月1日
絞索'緊縮'
“絞索正在收緊身邊的人與未公開的離岸賬戶,”賽斯Entin,稅務律師在格林伯格Traurig律師事務所說。 “如果不從現在開始進來,後果將是每況愈下他們是怎麼說的。”
稅務律師斯科特·米歇爾說:“這是不可避免的”,即106瑞士銀行將簽署不起訴協議,並交出的數據,導致美國條約的要求。
“如果你是一個不符合標準的納稅人誰一直坐在場邊,你2008年之後有資金在106銀行,風險結石現在已經改變,”卡普林和德賴斯代爾的米歇爾說。 “在今天之前,在那種情況下你的風險是相當分散。”
與此同時,美國國稅局進行了更改,以鼓勵自願披露由納稅人未申報外地戶口,他們的行動不被認為故意。
該機構將不再要求他們回答問卷的風險,並不會限制程序對那些與$ 1,500或更少的未繳稅款。納稅人必須證明“以前的失敗,以符合人因非蓄意的行為,”該機構說。
處罰豁免
對於美國以外的非故意納稅人,所有罰款將被免除。裡面的那些高達5%的美國將面臨處罰。
國稅局已運行三個境外自願披露計劃,因為瑞士銀行(UBSN),瑞士最大的銀行,避免了檢察機關在2009年支付7.8億美元罰款,並承認它促進逃稅。的處罰,增加了與每一個版本的程序。
第一個,在2009年宣布,設定罰款為20%,並提請18,000納稅人披露為$ 3.4十億的稅款,利息和罰款。
2011年計劃有25%的罰金,拉絲15,000披露及16十億。 2012年計劃,有27.5%的罰金,吸引了12,000披露。國稅局沒有給出金額。
“我們的目標是讓人們透露他們的帳戶,支付他們欠的稅款,並得到正確的與政府,”美國國稅局專員約翰·科斯基寧在一份聲明中說。 “與此同時,對於這些非蓄意人海上問題的重要類別,一個遵守制度過於嚴苛會不淨想要的結果。”
與大多數國家,美國稅收對收入的公民,他們在世界各地賺取無論他們身在何處,創造了很多外籍人士和人民誰也出生公民權,但該國小等連接的負擔。
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