CRS

Common Reporting Standard - Tæknilýsing

Á þessari síðu er tæknilýsing fyrir skil á upplýsingum samkvæmt CRS. Lýsingin gildir fyrir skil frá tekjuári 2017 (framtalsári 2018). Notað er eigið XML snið ríkisskattstjóra sem er byggt á reynslu ríkisskattstjóra af skilum upplýsinga en það er aðlagað að CRS XML schema version 1.0.  Það er það schema sem notað til grundvallar skilum ríkisskattstjóra til þeirra landa sem eru aðilar að CRS upplýsingaskiptunum. Víða eru sóttar lýsingar úr CRS skilgreiningunni en hægt er nálgast  hana á vef OECD: CRS lýsing í pdf formi.
Lýsing á XML hlutanum er í Annex 3 í skjalinu sem byrja á síðu 230.

Ábendingar og athugasemdir um það sem betur má fara í lýsingunni eru vel þegnar og skal senda þær á tölvupóstfangið fridjon.bjarnason@rsk.is

Hlekkir á skjöl
XML snið (schema) CrsV10
Dæmi um XML skjal.
Dæmi um 0 skýrslu.
 
Skilin sjálf fara fram í gegnum biðlara sem hægt er að sækja á vef ríkisskattstjóra. Nánari upplýsingar eru neðst á síðunni.

Mælt er með því að þeir aðilar sem þurfa að fylgjast með uppfærslum og breytingum á tæknilýsingum ríkisskattstjóra fylgist með breytingasögu en hægt er að nýta þennan hlekk til þess.
https://www.rsk.is/fagadilar/hugbunadarhus/breytingasaga/rss.xml

Núll skýrsla - Nil Report

Ef skilaskyldur aðili hefur engu að skila skal hann skila núll skýrslu sem er um leið staðfesting á að áreiðanleikakönnun hafi farið fram.
Nil report is used to indicate that Financial Institution has carried out the appropriate checks of its client data but there is no data to report.

Dæmi um 0 skýrslu.

XML skil - Almennt

XML skilgreining skal vera með encoding="ISO-8859-1

Yfirkafli skjalsins er Vidskiptastofnun og undirkafli er AccountHolder.
Undirkafli AccountHolder er Account og hann má endurtaka (maxOccurs="unbounded"). Þessi kafli er hafður valkvæmur vegna þess að það má sleppa honum þegar skilað er 0 skýrslu.
Undirkafli Account er Payment, hann er valkvæmur og hann má endurtaka (maxOccurs="unbounded" minOccurs="0")
Til viðbótar kemur kaflinn ControllingPerson eftir því sem við  á en hann er undirkafli Account.

Vidskiptastofnun

Þessi yfirkafli auðkennir sendanda og skal innihalda grunnupplýsingar og athugasemdir. Þegar skilað er 0 skýrslu er þetta eini kaflinn sem er skilað.

Framtalsar

Fjögurra stafa svæði sem tilgreinir vinnsluár sendingarinnar. Þetta ártal er árið á eftir því ári sem á við upplýsingarnar sem skilað er. Dæmi: Þegar skilað er upplýsingum vegna ársins 2017 skal framtalsár vera 2018.

Audkennisnumer

Fjögurra stafa auðkennisnúmer sendanda, má vera bókstafir og tölustafir  Ríkisskattstjóri úthlutar þessu auðkenni í samráði við sendanda. Bankanúmer er oft notað sem auðkennisnúmer.

AudkennislykillRSK

Allt að 12 stafa auðkennislykill sem er RSK úthlutar og er notaður sem frekari auðkenning á sendanda. Þetta er slembigildi (random value) og er meiningarlaust

KennitalaStofnunar

Kennitala sendanda.

MessageTypeIndic

Tegund sendingar. Þegar skilað er 0 skýrslu skal setja gildið CRS703 í þetta svæði.

This data element allows the sender to define the type of message sent. This is an optional element as the DocTypeIndic also identifies whether data is new or corrected (see Guidance on the Correction Process below). Messages must contain all new or all corrected data, [or advise domestically that there is no data to report].

 [The MessageTypeIndic can be used domestically to indicate that the Financial Institution has carried out the appropriate checks of its client data but there is no data to report (a “nil return” in effect). In this instance only, Account Report IVc need not be completed.]

The possible values are:
CRS701= The message contains new information.
CRS702= The message contains corrections for previously sent information
CRS703= The message advises there is no data to report

Tolvupostfang

Tölvupóstfang tengiliðs sendanda.

Athugasemdir

Hér má setja upplýsingar og athugasemdir.

AccountHolder

Reikningseigandi.
Þessi yfirkafli skal innihalda upplýsingar um reikningseiganda. Hann skal innihalda einn eða fleiri undirkafla Account og undirkafla ControllingPerson ef við á.
Í þessum kafla hefur verið farin sú leið að tilgreina nöfn og heimilsföng með öðrum hætti en skilgreining CRS segir til um. Hér skal tilgreina þessi atriði með svipuðum hætti og tíðkast á Íslandi.

For CRS this data element may identify an entity account holder who is
• a passive NFE with one or more controlling person that is a Reportable Person
• a CRS Reportable Person

Kennitala

Kennitala reikningseiganda ef hún er þekkt. Ef reikningseigandi hefur ekki íslenska kennitölu skal sleppa þessu staki.

TegundAdila

Hér skal tilgreina hvort reikningseigandi sé einstaklingur eða lögaðili. Leyfileg gildi eru:
Lögaðili
Einstaklingur

ResCountryCode

Landkóði búsetu reikningseiganda.

This data element describes the tax residence country code(s) for the individual being reported upon and must be present in all data records for CRS AEOI between Competent Authorities.

A separate report for each residence jurisdiction of the Reportable Person including Controlling Persons who are Reportable Persons is required, along with details of the Entity, if there is more than one jurisdiction of residence.

[For domestic reporting, if the individual is certified or treated as tax resident in more than one jurisdiction then this element may be repeated and the data should be sent to the tax authority. It would also be advisable to mandate the use of the domestic country code for undocumented accounts, which will not be exchanged between Competent Authorities.]

The complete information including all residence country codes that have been identified as applicable to the Reportable Person may be sent to every Competent Authority of a jurisdiction of residence so that there is an awareness of the possible need to resolve dual residence status or other issues attached to multiple reporting. It is recommended that the Competent Authority send a data record to each of the residence jurisdictions showing all reportable residence jurisdictions.

Alternatively, in certain circumstances the sending jurisdiction may choose to send data with only the residence country code of the receiving jurisdiction to each and may use a different method to exchange information relevant to multiple residence jurisdictions in accordance with the applicable legal instrument(s) if and when required.

Tin

Tax Identification Number. Skattkennitala. Ef upplýsingar um TIN númer vantar má sleppa þessu staki.

This data element identifies the Tax Identification Number (TIN) used by the receiving tax administration to identify the Individual Account Holder. The TIN (if available) should be supplied as specified in the CRS.

TinLand

Útgáfuland TIN númers. Ef upplýsingar um útgáfuland vantar má sleppa þessu staki.

This attribute identifies the jurisdiction that issued the TIN. If the issuing jurisdiction is not known then this may be left blank.

Ef upplýsingar um TIN númer er ekki til staðar er lögð áhersla á að fæðingardagur reikningseiganda (einstaklings)  fylgi.

Nafn

Nafn reikningseiganda allt að 200 stafir.

Gata

Allt að 200 stafa götuheiti, húsnúmer, húsheiti og annað sem gefur eins greinargott heimilisfang og mögulegt er. Ekki skal setja heiti borgar né heldur póstnúmer í þetta svæði.

Borg

Allt að 200 stafa heiti borgar eða bæjar ásamt póstnúmeri. Hér má setja tveggja stafa skammstöfun fylkis í Bandaríkjunum.

Fylki

Þetta svæði má nota til að tilgreina nánari lýsingu á heimilisfangi, til dæmis hérað.

Land

Landkóði heimilisfangs.

BirthDate

Fæðingardagur einstaklings í forminu ÁÁÁÁ-MM-DD. Þessu staki skal sleppa þegar um er að ræða lögaðila.

Ef upplýsingar um TIN númer er ekki til staðar er lögð áhersla á að fæðingardagur reikningseiganda (einstaklings)  fylgi.

BirthCountry

Landkóði fæðingarlands einstaklings. Þessu staki skal sleppa þegar um er að ræða lögaðila.

This data element identifies the date of birth of the Individual Account Holder. The date of birth may be left empty when it is not required to be reported under the CRS (this may occur for Pre-existing Accounts if the date of birth is not available in the records of the Reporting Financial Institution and is not otherwise required to be collected by such Reporting Financial Institution under domestic law).
The data format is yyyy-MM-DD.
The three data elements below apply specifically to the place of birth and may be provided in accordance with CRS guidance where the financial institution is required to obtain and report the information under domestic law, and it is available in its electronically searchable records.

AcctHolderType

Tegund reikningseiganda, á einungis við lögaðila.

This data element identifies an entity account holder that is
• a passive NFE with one or more controlling person that is a Reportable Person
• a CRS Reportable Person
• a passive NFE that is a CRS Reportable Person

 Complete only if the reported financial account is held by an entity or the reported payment is made to an entity described-above. Allowable entries for CRS:
• CRS101= Passive Non-Financial Entity with – one or more controlling person that is a Reportable Person
• CRS102= CRS Reportable Person
• CRS103= Passive Non-Financial Entity that is a CRS Reportable Person

Account

Upplýsingar um reikning.

DocRefId

Einkvæmt auðkenning reiknings,10 til 170 stafa langt.

Mælt er með því að einkvæma auðkennið sé globally unique identifier (GUID).
Dæmi: 12291cc2-37cb-42a9-ad74-06bb5746b60b

Þegar færslur eru leiðréttar eða felldar má ekki nota sama DocRefId og var í upphaflegu sendingunni.

Ríkisskattstjóri hefur skilgreint sérstakar reglur um gildi í þessu svæði:

 <xs:simpleType name="typDocRefId">
                    <xs:restriction base="xs:string">
                    <xs:minLength value="19"/>
                    <xs:maxLength value="160"/>
                    <xs:pattern value="[A-Z,a-z,0-9,\-,.,:]*"/>
                    </xs:restriction>
  </xs:simpleType>

CorrDocRefId

Þegar fyrri sending er leiðrétt skal tilgreina hér DocRefId færslunnar sem verið er að leiðrétta.

AccountNumber

Reikningsnúmer, allt að 200 stafir.

Provide the account number used by the financial institution to identify the account. If the financial institution does not have an account number then provide the functional equivalent unique identifier used by the financial institution to identify the account.

Mandatory for financial institutions that have an account number (including alpha numeric identifiers).

For example: The account number may be the account number of a Custodial Account or Depository Account; ii) the code (ISIN or other) related to a Debt or Equity Interest (if not held in a custody account); or iii) the identification code of a Cash Value Insurance Contract or Annuity Contract.

 If exceptionally there is no account numbering system use NANUM for no account number as this is a Validation element.

 This format for account number is the same as FATCA and can be used for structured account numbers as well as free format; a non-standard account identifier or an insurance contract number could be included here.

AcctNumberType

Tegund reikningsnúmers.

There is an option to include information about the account number type as an enumeration. The possible values are:
• OECD601= IBAN International Bank Account Number (follows a known structure)
• OECD602= OBAN Other Bank Account Number
• OECD603= ISIN International Securities Information Number (follows a known structure)
• OECD604= OSIN Other Securities Information Number
• OECD605= Other Any other type of account number e.g. insurance contract

Where an IBAN or ISIN is available, it should be provided and the appropriate information about the account number type supplied.

AccountClosed

Lokaður reikningur. Lokaður reikningur skal hafa 0 stöðu reiknings.

DormantAccount

Óvirkur reikningur

CurrCode

Þriggja stafa myntkóði. Alltaf skal tilgreina myntkóða.
All amounts must be accompanied by the appropriate 3 character currency code2 based on the ISO 4217 Alpha 3 standard.

The following disclaimer refers to all uses of the ISO currency code list in the CRS schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

AccountBalance

Staða reiknings

Provide the account balance or value of the reported financial account.
• Depository and custodial accounts. The account balance or value shall be in accordance with CRS guidance.
• Cash value and annuity contracts. The cash value insurance or annuity contract is the balance or value of the account.
• Debt or equity accounts. The account balance is the value of the debt or equity interest that the account holder has in the financial institution.
• Enter Zero if account has been closed, in combination with account closed attribute.
• Numeric characters (digits). Account balance is entered with 2-digit fractional amounts of the currency in question. For example, USD 1 000 would be entered as 1000.00.
All amounts must be accompanied by the appropriate 3 character currency code2 based on the ISO 4217 Alpha 3 standard.

Payment

Hér eru tilgreindar greiðslur inn á reikning. Þennan kafla má endurtaka eins oft og þarf (maxOccurs="unbounded").

Type

Tegund greiðslu.

Payment information is a repeating element, if more than one payment type needs to be reported. For example payment types may include the following:
Depository accounts:
• The aggregate gross amount of interest paid or credited to the account during the calendar year.
Custodial accounts:
• The aggregate gross amount of dividends paid or credited to the account during the calendar year (or relevant reporting period);
• The aggregate gross amount of interest paid or credited to the account during the calendar year (or relevant reporting period);
• The gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year (or relevant reporting period) with respect to which the FFI acted as a custodian, broker, nominee, or otherwise as an agent for the account holder and;
• The aggregate gross amount of all other income paid or credited to the account during the calendar year (or relevant reporting period).
Debt or equity accounts:
• The aggregate gross amount of payments paid or credited to the account during the calendar year (or relevant reporting period), including redemption payments. Cash value insurance and annuity contract accounts:
• The aggregate gross amount of payments paid or credited to the account during the calendar year (or relevant reporting period), including redemption payments.

Cash value insurance and annuity contract accounts:
• The aggregate gross amount of payments paid or credited to the account during the calendar year (or relevant reporting period), including redemption payments.

Select the proper code to identify the payment type. Specific payment types listed are:
• CRS501= Dividends
• CRS502= Interest
• CRS503= Gross Proceeds/Redemptions
• CRS504= Other – CRS. (Example: other income generated with respect to the assets held in the account)

CurrCode

Myntkóði.

All payment amounts must be accompanied by the appropriate 3 character currency code based on the ISO 4217 Alpha 3 standard.

PaymentAmnt

Fjárhæð greiðslu.

Payment Amounts are entered with 2-digit fractional amounts of the currency in question. For example, USD 1 000 would be entered as 1000.00.

ControllingPerson


Ráðandi aðili reiknings.
Svæðin í þessum kafla eru til staðar í kafla AccountHolder og lýsing þeirra þar eiga við þennan kafla líka.

Provide the name of any Controlling Person of a Passive NFE that is a Reportable Person. Mandatory only if the entity Account Holder is a Passive NFE with one or more Controlling Persons who is are Reportable Persons. If the Passive NFE has more than one Controlling Person that is a Reportable Person, then the name of all such Reportable Persons must be reported.

A separate report should be created with respect to each Reportable Jurisdiction that has been identified as a jurisdiction of residence of the Controlling Persons who are Reportable Persons. However, only information of the Reportable Persons of each Reportable Jurisdiction (including information of the Passive NFE and other associated data) should be included in the report.

 Where an Entity Account Holder is a Reportable Person and is also a Passive NFE with one or more Controlling Persons that is a Reportable Person, and both the Entity and any of such Controlling Persons are resident in the same Reportable Jurisdiction, the information with respect to the account may be reported (i) as an account of an Entity that is a Passive NFE with a Controlling Person that is a Reportable Person, or (ii) as such and as an account of an Entity that is a Reportable Person (i.e. as if were information with respect to two accounts).

 Where none of such Controlling Persons is resident in the same Reportable Jurisdiction as the Entity, the information with respect to the account must nevertheless be reported as an account of an Entity that is a Reportable Person.

 This data element allows the identification of the type of each Controlling Person (“CP”) when available, by use of the attribute “ControllingPersonType” with the following options:

a) CP of legal person – ownership
b) CP of legal person – other means
c) CP of legal person – senior managing official
d) CP of legal arrangement – trust – settlor
e) CP of legal arrangement – trust – trustee
f) CP of legal arrangement – trust – protector
g) CP of legal arrangement – trust – beneficiary
h) CP of legal arrangement – trust – other
i) CP of legal arrangement – other – settlor-equivalent
j) CP of legal arrangement – other – trustee-equivalent
k) CP of legal arrangement – other – protector-equivalent
l) CP of legal arrangement – other – beneficiary-equivalent
m) CP of legal arrangement – other – other-equivalent

 Allowable entries for CRS:
• CRS801= CP of legal person – ownership
• CRS802= CP of legal person – other means
• CRS803= CP of legal person – senior managing official
• CRS804= CP of legal arrangement – trust – settlor
• CRS805= CP of legal arrangement – trust – trustee
• CRS806= CP of legal arrangement – trust – protector
• CRS807= CP of legal arrangement – trust – beneficiary
• CRS808= CP of legal arrangement – trust – other
• CRS809= CP of legal arrangement – other – settlor-equivalent
• CRS810= CP of legal arrangement – other – trustee-equivalent
• CRS811= CP of legal arrangement – other – protector-equivalent
• CRS812= CP of legal arrangement – other – beneficiary-equivalent
• CRS813= CP of legal arrangement – other – other-equivalent

Biðlari, prófanir og fleira

Auðkennislykill

Ef sendandi hefur ekki auðkennislykil skal sækja um hanni í tölvupósti: fridjon.bjarnason@rsk.is Tilgreina þarf kennitölu sendanda ásamt tillögu að fjögurra stafa auðkennislykli.

Biðlari

Til þess að senda gögnin þarf að sækja sérstakan biðlara (client) á vef ríkisskattstjóra. Biðlarinn gefur kost á að sannreyna XML skjöl á móti XML sniði (schema) og senda þau til ríkisskattstjóra. Þegar gögnin eru send þurfa að vera til staðar rafræn skilríki hjá sendanda. Áður en biðlarinn er sóttur þarf ríkisskattstjóri að úthluta sendanda auðkennislykli.

Sækja biðlara á vef ríkisskattstjóra.

Biðlarinn er með þjöppuðu sniði og mælt er með að hann sé vistaður í sérstakri möppu og afþjappaður þar. Til að keyra hann þarf að tvísmella á LanaUpplysingaClient.exe.

Athugið að einungis er hægt að nota skilríki á korti (starfsskilríki).

Sending upplýsinga

Þegar biðlarinn hefur verið ræstur má sjá felliglugga sem gefur kost á að velja XML snið (schema) sendingarinnar. Velja skal Crs. Þá skal velja XML skjal til að sannreyna. Ekki er hægt að senda XML skjalið nema það hafi staðist prófun (validation). Þá þarf að velja skilríki og undirrita sendinguna með 6 stafa PIN kóða skilríkisins.

Prófanir

Þeir sem á þurfa að halda geta sótt test biðlara hér. Þegar biðlarinn er sóttur skal skrá eftirfarandi:
Kennitala stofnunar: 5402696029
Auðkennisnúmer: RSK2
Auðkennislykill RSK: Test1234
Þessa auðkenningu má einnig nota við test á sendingum. Æskilegt er að stærð testsendinga sé stillt í hóf. Þeir sem þess óska geta fengið sína eigin auðkenningu í testumhverfi. Gera má ráð fyrir að ofangreindri auðkenningu verði breytt fyrirvaralaust og þurfa þá þeir sem þurfa á testumhvefinu að halda að hafa samband við ríkisskattstjóra.
Til að senda inn gögn í raunumhverfi þarf að sækja nýjan biðlara og fá auðkenningu fyrir raunumhverfið.


Til baka

Þessi síða notar vefkökur. Lesa meira Loka kökum