"[I-typical [umthengi] ndiyabona ngoku," utyhila uVirginia LaTorre Jeker, ugqwetha weerhafu e-Dubai, "ngumntu [owaye] wazalwa e-US waza washiya njengomntwana omncinci okanye lowo [ Umzali waseMerika abaye bafumana ubukumkani.
Umntu uya kuhlala enomnye ubuzwe, ngokuqhelekileyo evela kwilizwe leMpuma Mpuma a ba lijonga njengekhaya labo lokwenene. Ngamaxesha amaninzi, aba bantu abayi kuze kubekho ukubuyisela intela yentlawulo yase-US kuba bebengayazi ukuba babekho uxanduva lweentlawulo zase-US. "
Umntu onjalo unokungena kwiofisi yakhe aze athi into enje: "Ndaya kwibhankeni yam yendawo .... Bandibuza imibuzo kuba babona kwipasipoti yam yaseSaudi ukuba indawo yam yokuzalwa yayise-US. undixelele ukuba kufuneka ndihlawule irhafu yase-US kwaye kufuneka baxele i-akhawunti yam kubarhulumente base-US phantsi komthetho omtsha obizwa ngokuba ngu-FATCA. " Oku, uJeker uthi, ngaba abantu abanjalo bafumanisa njani ukuba baneengxaki zerhafu.
Kutheni i-Banks Care
Amabhanki ehlabathini lonke ahlolisise ngokuzithandela abathengi bawo ngenzame yokwenza ngokuhambelana noMthetho weNkcazo yokuThengiswa kweRhafu ye-Akhawunti yangaphandle (FATCA), umthetho weRhafu wase-US ogqitywe ngo-2010 njengenxalenye ye-Incentives enkulu yokuHlawulela ukuBuyiselwa koMsebenzi (UMTHETHO).
Nangona i-FATCA ngumthetho werhafu wase-US, itshintsha indlela iibhanki kwamanye amazwe eqhuba ngayo ishishini labo. Ngaphantsi kwe-FATCA, ibhanki yangaphandle okanye indlu yotyalo-mali okanye isikhungo sezemali sibhekene ne-30% enyanzelekileyo yokubamba ingeniso kwi-US income source. Cinga ngelo lesibini.
Iziko lezemali linokuthi libe neepotfoliyo yezolimo ku-United States.
I-FATCA ithi i-30% ye-interest-source yayo yase-US, i-US-source-dividends, i-30% ye-stock sales, i-30% yezibhonkqo ezivuthiweyo, i-30% ye-real estate ye-real estate esithengiswayo, yonke into iya kugcinwa njengerhafu ngaphambi kokufikelela kwiziko lemali kunye nabanikazi be-akhawunti.
Amaziko emali angaphandle angakuphepha ukuhlawula irhafu xa bevuma ukubika kwi-IRS ubunikazi, ulwazi lweakhawunti kunye neengeniso-mali kubo bonke abathengi "abantu base-US". Abanikazi be-Akhawunti abemi baseMelika kufuneka baqinisekise ukuba bahambelana neembopheleleko zabo zerhafu zase-US, okanye ingozi yokuba ii-akhawunti zabo zivaliwe. Amabhanki asebenzisa uluhlu lwabo abathengi befuna iimpawu zobummi baseMelika.
Kuqhelekileyo kwiipasipoti ukubonisa indawo yomntu yokuzalwa. Ngoko ibhanki, ekuboneni ukuba kuthetha ipasipoti yomntu abazalelwa eUnited States, ithetha umthengi abafuna ukuzalisa ifomu le- W-9 , banikezele ngenombolo yabo yoKhuselo loLuntu, kwaye baqinisekise ukuba bahambelana neentlawulo zabo zase-US . Ngokubanzi, u-Jeker uthi, "xa behamba kwinkqubo [yokufumana irhafu yentlawulo eyenziwe, [ayinanto] okanye irhafu encinane," eUnited States.
Iinkxalabo ezongezelelweyo
Abangenayo kuphela irhafu yase-US abemi bayo kwimali yabo yonke yehlabathi, kodwa i-US idinga ukuba abemi bayo bhengeze ukuba kukho naziphi na iingxelo ezigcinwe ngamaziko angaphandle kwe-US.
Ingxelo ye-akhawunti yebhanki yangaphandle ibangelwe, unyaka ngamnye, ukuba umntu unelinganiselo elincinci elingama-US $ 10,000 kwii-akhawunti zabo ezingekho kwi-US nangaliphi na ixesha kunyaka.
Ingxelo ye-akhawunti yebhanki yangaphandle ilwazi kuphela. Akukho ntlawulo okanye imali efunekayo xa ufaka le ngxelo. Kodwa kukho izigwebo zokungafaki le ngxelo ngexesha. Izohlwayo zomntu zifikelele kwi-$ 10,000 ngokuphulwa. Kwimeko yokungaphumeleli ngokuzithandela ukufakela, izigwebo zomntu zifikelela kwi-100 000 ye-$ 000 okanye i-50% ye-balance balance kwixesha lokuphulwa. Iifayile ezilandelelanayo zingaphinda zibe phantsi kwezohlwayo zobugebengu.
Esinye seziganeko zeFBAR kukuba urhulumente wase-US ukhangele i-balance balance account-kuquka i-akhawunti ebanjwe ngokubambisana nabanye abantu kunye neakhawunti apho umntu engenawo ubunini bemali kodwa unalo igunya lokusayina kwi-akhawunti.
"Iintsapho eMbindi Mpuma zivame ukuhlawula imali kakhulu," utsho uJeker. Iimeko eziqhelekileyo: "Unyana onobomi besizwe saseMelika kodwa ehlala eMiddle East bonke ubomi bakhe bubizwe kwi-akhawunti edibeneyo kunye noyise." Ininzi yemali, ukuba ayinabo bonke, iya kuba uyise, ongumntu ongeyena-US.
Okanye kwezinye iimeko, igama lendodana endala liza kufakwa kwiinto zonke, kodwa ixabiso kunye nemali engenayo ayiyonto yakhe ade abazali bakhe badlule. Oku kungabangela iingxaki ezininzi kwi-tax perspective yase-US ekubeni iziko lemali liza kuxela i-akhawunti phantsi kwe-FATCA kodwa umtyunjwa wase-US akafake nayiphi na ingxelo yentela, i-FBAR okanye enye ingxelo yokubuyisela kwiimpahla zezimali zangaphandle. "
Kwiimeko ezinje, ibhalansi ephezulu yebhanki nganoma naliphi ixesha kunyaka libikwe kwiSebe le-Nondyebo yase-US kwingxelo yebhanki yangaphandle. "Isikhundla esona sikhulu ukuchazela kwi-IRS nangona engekho imali yakho, ngoxa ubonisa ngokucacileyo ukuba ubambe njengomtyunjwa.
Amalungu entsapho angathukuthela ngokubhengezwa ngenxa yokuba loo mali okanye impahla ayinayo inzuzo eyilungu lelungu lase-US ogama lingabakho kwi-akhawunti, "kusho uJeker. baya kucinga ukuba bafihla le mali nangona bengabikho. "
"Kubuhlungu," u-Jeker uyaqhubeka athi, "kodwa ndicebisa abaxumi bam ukuba bayeke amalungiselelo kunye nelungu leentsapho zase-US. [Siye] ukulungelelanisa ubudlelwane beentsapho ngenxa yale nto." Umzekelo obalaseleyo we "umsila ogubungela inja." Kuphi oku kuya kwenzeka? "A ndiyazi," u-Jeker uthi, abathengi "abanakho ukukhetha. "Emva kokuphazamiseka kwenkxalabo," ukugxilwa kweengcamango "kwiindlela zokuyeka ubumi bobuhlanga ukuze 'ungabi lizwe'.
Iimiphumo zokuba uNgxowanwe oPhezulu
Ngonyaka apho umntu elahla ubuzwe bakhe baseMzantsi Afrika, loo mntu ulawulwa yerhafu yengeniso rhoqo kwilizwe labo ngeniso kunye ne-"tax out" kwiingeniso ezingabonakaliyo zendawo yokuhlala, utyalo-mali kunye nezinye iimpahla.
Okubalulekileyo umntu ubala irhafu yakhe yase-US ngokungathi babethengise yonke impahla yabo ngosuku ngaphambi kokuba abemi babo okanye ukuhlala ngokusisigxina ngokusemthethweni kuphelile. Kukho nemiphumo emihle. Ukuba umntu othunyelwa ngaphandle owanika isipho kumntu wase-US okanye uhlawulele ilifa kumntu wase-US, umntu lowo wase-US unokufuneka akhokhe irhafu yesipho okanye irhafu yefa . (Ngokuqhelekileyo, kuphela umnikeli okanye umntu ohlawuleyo ohlawula irhafu.)
Kuye "kunzima kwaye kugxininise ukuphuma" kwinkqubo yerhafu yase-US, u-Jeker uthi. Akunjalo kubemi bodwa, kodwa nabanikazi bekhadi eliluhlaza. Imirhumo yokulahla ubumi bobuzwe iye yanda. Umntu ohlawulela ilizwe uhlawula imali engama-2,350 kwi-consulate okanye embassy ukulungiselela ukulahlwa; umrhumo wawungama-$ 450 ngaphambi kweSeptemba 12, 2014. Le ntlawulo yongezwa kwiirhafu ezihlawulwa nge-IRS.
Yintoni efunekayo ukuba ufake ifayile efanelekileyo
- Cela inombolo yokhuseleko loluntu
- Fakela ingxelo yokubuyisela intela yase-US kwingeniso yehlabathi kwiminyaka emi-5 edluleyo
- Fayile iingxelo ze-akhawunti zebhanki zangaphandle ze-US kwiminyaka engama-6 edlulileyo
- Ukuhlawula nayiphi irhafu kunye nezohlwayo
- Cwangcisa i-aphoyintimenti kwi-ambassy okanye i-consulate yokulahla ubumi kunye nokuhlawula i-$ 2,350 yokuhlawula imali
- Faka ifayile yokugqibela yentlawulo e-US kwaye uhlawule irhafu ekhethekileyo yokushiya ubummi, obizwa ngokuba yerhafu yokuphuma.
Abantu baziva njani emva kokufunda malunga neendlela zabo zokukhetha? "Ndiya kuhlawulisa irhafu kwi-IRS phantsi komthetho, kwaye ndizimisele ukuhlawula irhafu efanelekileyo. Nangona kunjalo, andifanele ukufumana izigwebo kuba andingazizibopheleleli zerhafu zam kunye neemfuno zokufakela. Ngaba ndihlala eMiddle East yonke ebomini bam ?, "ngumntu oqhelekileyo ovezwa ngabathengi, uJeker uthi.
I-IRS ikujonga njani imeko? UJeker uxelele ibali lomntu omnye. "Wayengumngumzi waseMelika, owayengalindelekanga e-US ngelixa abazali bakhe bekhe bahlala eholide apho. Akazange aqonde ngokucacileyo ukuba ungummi wase-US, akazange azi ngokumalunga neentlawulo zeengxelo zentlawulo neengxelo ze-US." I-IRS i-agents yayine "ingqondo esingazange siyikholelwe kuyo." (Funda kabanzi malunga nalo bali apha.)
"Ndiloyiko kum, ndijongana nala bantu ngexesha lonke." Abaqhubi abanombono onokwenene malunga nezinto ezisetyenzisweni. " Kwaye i-IRS ithatha indlela ende kakhulu ukuba igqibe ukusetyenziswa kwayo kwiphepha. U-Jeker unomthengi oyedwa apho icala lakhe liqhubeka iminyaka emine kwaye lingasombululwanga.
Abantu baseMelika abangalindelekanga bangena kwiingxaki kunye nelizwe labo. Akukho mthethweni eSaudi Arabia, umzekelo, ukuba i-Saudi ibe nobumi bobabini. Ngokwemfundiso, kunokwenzeka ukuba urhulumente waseSaudi ahlubule umntu wobumi bakhe baseSaudi aze amthume ekuthunjweni. Ulwazi olusenziwa nguRhulumente wase-United States phantsi kwe-FATCA luya kubelwa namanye amazwe ukususela ngo-2015. "Akukho mntu uyazi ngokucacileyo oko kuza kuba khona," kusho uJeker. "I-grab yindawo yonke indawo ayikho na bucala kuyo nayiphi na imeko ebalulekileyo kakhulu kubantu".
Ulwazi olukule nqaku lunikezwe nguVirginia La Torre Jeker, JD, onguchwepheshe weerhafu wase-US e-Dubai, e-UAE, kunye namava angama-30 anamava. Ungummeli ovunyelwe ukuba asebenze kwiNew York State aze avunywe kwiNkundla yentlawulo yase-US. Unokufunda okungaphezulu malunga neVirginia kwi http://blogs.angloinfo.com/us-tax/about/. Ungayithumela i-imeyili kwi-vjeker@eim.ae.