这些常见问题解答仅作解释性说明,不补充或修改法规或条例规定的任何义务。有关具体条款的详细信息,请参阅《受益所有权信息申报规则》,可访问 www.fincen.gov/boi 查看。FinCEN 预计将发布更多指导信息。如果对这些内容有任何疑问,可直接联系 https://www.fincen.gov/contact.
A. 一般问题
A.1. 什么是受益所有权信息?
受益所有权信息指直接或间接拥有或控制公司的个人识别信息。
[发布于 2023 年 3 月 24 日]
A.2. 为什么公司必须向美国财政部申报受益所有权信息?
2021年,国会在两党的支持下通过了《企业透明法(Corporate Transparency Act)》。该法规定了新的受益所有权信息申报要求,这是美国政府所做努力的一部分,从而使不法分子更难通过空壳公司或其他不透明的所有权结构隐藏其不义之财或从中获益。
[发布于 2023 年 9 月 18 日]
A.3. 根据《企业透明法》,谁可以获得受益所有权信息?
FinCEN 将允许联邦、州、地方和部落官员,以及通过美国联邦政府机构提交请求的某些外国官员,为与国家安全、情报和执法有关的授权活动获取受益所有权信息。在某些情况下,经申报公司同意,金融机构也可获取受益所有权信息。这些金融机构的监管机构在监管金融机构时,也可以获取受益所有人信息。
FinCEN 正在制定有关获取和处理受益所有权信息的规则。向 FinCEN 申报的受益所有权信息将存储在一个安全的非公开数据库中,该数据库采用联邦政府通常使用的严密信息安全方法和控制措施,以最高安全级别保护非机密但敏感的信息系统。FinCEN 将与得到授权获取受益所有权信息的人密切合作,确保他们了解自己的角色和责任,确保申报的信息仅用于授权目的,并以保护其安全性和保密性的方式处理。
[发布于 2023 年 9 月 18 日]
B. 申报流程
B.1. 我公司现在应该申报受益所有权信息吗?
不需要。在 2024 年 1 月 1 日之前,所有人都无需向 FinCEN 申报受益所有权信息。FinCEN 目前不接收任何受益所有权信息申报。
[发布于 2023 年 3 月 24 日]
B.2. 我何时需要向 FinCEN 申报我公司的受益所有权信息?
在 2024 年 1 月 1 日之前成立或注册的申报公司,将在 2025 年 1 月 1 日前提交其初始受益所有权信息申报。
在 2024 年 1 月 1 日或之后成立或注册的申报公司,将在 30 天内提交其初始受益所有权信息申报。该 30 天期限从该公司收到其成立或注册生效的实际通知之时开始计算,或在国务卿或类似政府机构首次提供其成立或注册的公开通知之后开始计算,以较早时间为准。
[发布于 2023 年 3 月 24 日]
B.3. FinCEN 何时接收受益所有权信息申报?
FinCEN 将于 2024 年 1 月 1 日开始接收受益所有权信息申报。在此之前,FinCEN 将不接收受益所有权信息申报。
[发布于 2023 年 3 月 24 日]
B.4. 向 FinCEN 提交受益所有权信息申报是否需要付费?
不需要。向 FinCEN 提交您的受益所有权信息申报无需支付任何费用。
[发布于 2023 年 3 月 24 日]
B.5. 我将如何申报我公司的受益所有权信息?
如果您被要求向 FinCEN 申报您公司的受益所有权信息,您将在 FinCEN 网站的安全申报系统进行电子申报。该系统目前正在开发中,将在您须提交申报前开放使用。
[发布于 2023 年 3 月 24 日]
B.6. 在哪里可以找到申报表格?
目前尚未提供申报受益所有权信息的表格。一旦表格可用,有关表格的信息将公布在FinCEN 的受益所有权信息网页上。
[发布于 2023 年 9 月 18 日]
B. 7. 需要提交报告的公司是否需要聘用律师或注册会计师 (Certified Public Accountant, CPA) 来向金融犯罪执法局 (Financial Crimes Enforcement Network, FinCEN) 提交受益所有权信息?
不需要。FinCEN 预期,许多甚至大部分需要提交报告的公司能够根据 FinCEN 发布的《指南》,自行将其受益所有权信息提交给 FinCEN。需要提交报告的公司如需协助以完成报告义务,可以咨询专业服务提供商,如律师或会计师。
[于 2023 年 11 月 16 日发布]
C. 申报公司
C.1. 哪些公司将被要求向 FinCEN 申报受益所有权信息?
需要申报的公司称为申报公司。申报公司有两种类型:
• 国内申报公司是向美国国务卿或任何类似机构提交文件而成立的公司、有限责任公司和任何其他实体。
• 国外申报公司是指根据其他国家法律成立的实体(包括公司和有限责任公司),这些实体通过向国务卿或任何类似机构提交文件而在美国注册开展业务。
有 23 类实体可免于遵守申报要求(请参见问题 C.2)。在确定您的公司获得豁免之前,请仔细核查资格标准。
Beneficial Ownership Information Reporting Frequently Asked Questions
These Frequently Asked Questions are explanatory only and do not supplement or modify any obligations imposed by statute or regulation. Please refer to the Beneficial Ownership Information Reporting Rule, available at www.fincen.gov/boi, for details on specific provisions. FinCEN expects to publish further guidance in the future.
Questions on any of this content can be directed to https://www.fincen.gov/contact.
A. General Questions
A.1. What is beneficial ownership information?
Beneficial ownership information refers to identifying information about the individuals who directly or indirectly own or control a company.
[Issued March 24, 2023]
A.2. Why do companies have to report beneficial ownership information to the U.S Department of the Treasury?
In 2021, Congress passed the Corporate Transparency Act on a bipartisan basis. This law creates a new beneficial ownership information reporting requirement as part of the U.S. government’s efforts to make it harder for bad actors to hide or benefit from their ill-gotten gains through shell companies or other opaque ownership structures.
[Issued September 18, 2023]
A.3. Under the Corporate Transparency Act, who can access beneficial ownership information?
FinCEN will permit Federal, State, local, and Tribal officials, as well as certain foreign officials who submit a request through a U.S. Federal government agency, to obtain beneficial ownership information for authorized activities related to national security, intelligence, and law enforcement. Financial institutions will have access to beneficial ownership information in certain circumstances, with the consent of the reporting company. Those financial institutions’ regulators will also have access to beneficial ownership information when they supervise the financial institutions.
FinCEN published the rule that will govern access to and protection of beneficial ownership information on December 22, 2023. Beneficial ownership information reported to FinCEN will be stored in a secure, non-public database using rigorous information security methods and controls typically used in the Federal government to protect non-classified yet sensitive information systems at the highest security level. FinCEN will work closely with those authorized to access beneficial ownership information to ensure that they understand their roles and responsibilities in using the reported information only for authorized purposes and handling in a way that protects its security and confidentiality.
[Updated January 4, 2024]
A.4. How will companies become aware of the BOI reporting requirements?
FinCEN is engaged in a robust outreach and education campaign to raise awareness of and help reporting companies understand the new reporting requirements.
That campaign involves virtual and in-person outreach events and comprehensive guidance in a variety of formats and languages, including multimedia content and the Small Entity Compliance Guide, as well as new channels of communication, including social media platforms. FinCEN is also engaging with governmental offices at the federal and state levels, small business and trade associations, and interest groups.
FinCEN will continue to provide guidance, information, and updates related to the BOI reporting requirements on its BOI webpage, www.fincen.gov/boi. Subscribe here to receive updates via email from FinCEN about BOI reporting obligations.
[Issued December 12, 2023]
B. Reporting Process
B.1. Should my company report beneficial ownership information now?
FinCEN launched the BOI E-Filing website for reporting beneficial ownership information (http s: //boiefiling.fincen.gov) on January 1, 2024.
• A reporting company created or registered to do business before January 1, 2024, will have until January 1, 2025, to file its initial BOI report.
• A reporting company created or registered in 2024 will have 90 calendar days to file after receiving actual or public notice that its creation or registration is effective.
• A reporting company created or registered on or after January 1, 2025, will have 30 calendar days to file after receiving actual or public notice that its creation or registration is effective.
[Updated January 4, 2024]
B.2. When do I need to report my company’s beneficial ownership information to FinCEN?
A reporting company created or registered to do business before January 1, 2024, will have until January 1, 2025 to file its initial beneficial ownership information report.
A reporting company created or registered on or after January 1, 2024, and before January 1, 2025, will have 90 calendar days after receiving notice of the company’s creation or registration to file its initial BOI report. This 90-calendar day deadline runs from the time the company receives actual notice that its creation or registration is effective, or after a secretary of state or similar office first provides public notice of its creation or registration, whichever is earlier.
Reporting companies created or registered on or after January 1, 2025, will have 30 calendar days from actual or public notice that the company’s creation or registration is effective to file their initial BOI reports with FinCEN.
[Updated December 1, 2023]
B.3. When will FinCEN accept beneficial ownership information reports?
FinCEN will begin accepting beneficial ownership information reports on January 1, 2024. Beneficial ownership information reports will not be accepted before then.
[Issued March 24, 2023]
B.4. Will there be a fee for submitting a beneficial ownership information report to FinCEN?
No. There is no fee for submitting your beneficial ownership information report to FinCEN.
[Updated January 4, 2024]
B.5. How will I report my company’s beneficial ownership information?
If you are required to report your company’s beneficial ownership information to FinCEN, you will do so electronically through a secure filing system available via FinCEN’s BOI E-Filing website (https://boiefiling.fincen.gov).
[Updated January 4, 2024]
B.6. Where can I find the form to report?
Access the form by going to FinCEN’s BOI E-Filing website (https ://boiefiling.fincen.gov) and select “File BOIR.”
[Updated January 4, 2024]
B.7. Is a reporting company required to use an attorney or a certified public accountant (CPA) to submit beneficial ownership information to FinCEN?
No. FinCEN expects that many, if not most, reporting companies will be able to submit their beneficial ownership information to FinCEN on their own using the guidance FinCEN has issued. Reporting companies that need help meeting their reporting obligations can consult with professional service providers such as lawyers or accountants.
[Issued November 16, 2023]
B.8. Who can file a BOI report on behalf of a reporting company, and what information will be collected on filers?
Anyone whom the reporting company authorizes to act on its behalf—such as an employee, owner, or third-party service provider—may file a BOI report on the reporting company’s behalf. When submitting the BOI report, individual filers should be prepared to provide basic contact information about themselves, including their name and email address or phone number.
[Issued December 12, 2023]
C. Reporting Company
C.1. What companies will be required to report beneficial ownership information to FinCEN?
Companies required to report are called reporting companies. There are two types of reporting companies:
• Domestic reporting companies are corporations, limited liability companies, and any other entities created by the filing of a document with a secretary of state or any similar office in the United States.
• Foreign reporting companies are entities (including corporations and limited liability companies) formed under the law of a foreign country that have registered to do business in the United States by the filing of a document with a secretary of state or any similar office.
There are 23 types of entities that are exempt from the reporting requirements (see Question C.2). Carefully review the qualifying criteria before concluding that your company is exempt.
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