最近有些关于CRS税务的讨论，主要针对股票账户，相关阅读贴在了3楼
现在HSBC HK银行也收到CRS要求，友情提示，如有税务规划，请及时更新管理
HSBC HK-Establish your Tax Residency through CRS Self-Certification
Establish your Tax Residency through CRS Self-Certification
Note: Please do not reply directly to this email.
Thank you for responding to our requests about Common Reporting Standard (“CRS”).
After review, we still need you to provide a Taxpayer Identification Number(s) (TIN) for certain Jurisdiction(s) of Tax Residence (“JoTR”)1.
### CRS and your tax residency
Under Hong Kong’s legislation2 on CRS, we are required to identify your tax residency3 (usually where you are liable to pay income taxes) and report the required information4 in respect of your account to the Inland Revenue Department if you are a tax resident of a reportable jurisdiction5.
In accordance with the legislative requirements, banks must confirm the reasonableness of the self-certification received based on the information obtained in connection with the opening of the account. (i.e. the “reasonableness” test). If any part of the self-certification is found to be incorrect, incomplete, or apparently in conflict with the information held by the banks, they must obtain a new self-certification form or an explanation and/or supporting documents from the customer.
In general, whether or not an individual is a tax resident of a jurisdiction (which is usually where you are liable to pay income tax) is determined by the person’s physical presence or stay in a place. A bank may require further information from customers below:
The bank identifies customer information on file that indicates a connection with a new or different CRS indicia, including but not limited to (e.g. identification of the account holder as a tax resident of a jurisdiction, an address in a jurisdiction, a power of attorney or signatory authority granted to a person whose address is in a jurisdiction, a hold mail or in-care-of address in a jurisdiction with no other address on file for the customer).
### What we need from you
To comply with the legislation, you need to provide and confirm your tax residency details. This process is called self-certification. You can do so by using one of the following submission methods:
Complete the process online
You can log on to HSBC Online Banking to access and complete the Individual Tax Residency Self-Certification online through “Update your tax residency Details” under “Banking”.
Submit the form via post
Download the Individual Tax Residency Self-Certification Form6 and return the completed form by post7.
Note: This is not applicable for customers who have not got any signature specimen in our bank record. If you open account through our HSBC HK App and did not provide any signature specimen through our branch before, please visit any HSBC branch in Hong Kong to submit the form to branch staff and provide your specimen signature for processing.
To learn which TIN(s) you still need to provide, or for other enquiries about your case, please call:
- HSBC Global Private Banking customers (852) 2233 3033
- HSBC Premier Elite customers (852) 2233 3033
- HSBC Premier customers (852) 2233 3322
- Other customers (852) 2233 3000
Please complete your self-certification at your earliest convenience to ensure our CRS reporting is based on accurate and up-to-date information. Without it, we will rely our records to identify your tax residency.
If you have multiple relationships with us, you may be approached by different parts of the HSBC Group. Your response to all our requests help us serve your better and capture your information accurately, and we are grateful for your assistance and support in providing this information.
Please visit our CRS website for details. If you have questions on your tax residency status, please visit the website of the Organisation for Economic Co-operation and Development (“OECD”). If you need tax advice, please speak to your tax advisor.
Thank you for your support and cooperation.
Notes:
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Possible reasons that we still need you to provide the TIN(s) for certain JoTR(s): (a) The TIN(s) provided in your previous reply does not match the concerned jurisdiction’s TIN format / requirements; (b) the country / territory of your current residential address and / or the mailing address in our record does not match with your indicated JoTR(s) in your previous reply, and we do not hold any documentation on file to explain why; and/or (c) the explanation in your previous reply as to why certain jurisdiction(s) is not your tax residency was not sufficient to explain your current circumstances.
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The “Inland Revenue (Amendment) (No.3) Ordinance 2016” and any subsequent legislative amendments.
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Your tax residency is the country/territory where you are a resident for tax purposes (usually where you are liable to pay income taxes).
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The information may include, but is not limited to, the account balance and the total amount of interest paid to the account.
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Hong Kong has activated exchange relationships for AEOI with other jurisdictions on the basis of bilateral competent authority agreements or a multilateral competent authority agreement under the Convention on Mutual Administrative Assistance in Tax Matters. The list of reportable jurisdictions may be updated from time to time. Customers may refer to the IRD website : Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > Automatic Exchange of Financial Account Information > Reportable Jurisdictions for the latest information.
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Please visit our CRS website and navigate under “Related Content” to download the Individual Tax Residency Self-Certification Form. This website also provides further information on Individual Tax Residency Self-Certification Form (CRS-I (HK)) along with guidance on completion of the forms. Please ensure that you select the correct form as some of the forms have similar titles.
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Post the form to the following address:
HSBC
PO Box 74523
Kowloon Central Post Office
Hong Kong
- 正常填的话Tax Residency应该是US，难道CN还会收US账户里dd工资的税？美国都扒了一层皮了
- 还要提供SSN。一旦CRS掌握SSN，难道会根据SSN筛查其他账户？不过美国的股票账户遵守FATCA，CRS应该不掌握。除非是下面IGA这种情况
