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美國逾期申報披露及國稅局調查

經常會有「意外美國公民」聯繫我們，他們是在美國出生但跟美國沒有任何關連的人士，到了現在他們才發現自己多年來一直需向美國申報稅項。
美國逾期納稅及海外銀行與金融帳戶申報

自2018年9月起，國稅局已正式中止境外自願披露計劃。該計劃是一項自願披露計劃，專為蓄意漏報而可能面臨刑事責任和/或高額民事罰款的納稅人而設，讓他們匯報境外金融資產和支付所有相關稅款。不過，國稅局目前仍提供簡化申報披露計劃。

美國逾期納稅及海外銀行與金融帳戶申報

簡化申報披露計劃容許美國納稅人在證明並非故意漏報的情況下，提交最近三份美國逾期納稅申報表和最近六份逾期海外銀行與金融資產帳戶申報，以減少罰款。

隨著境外自願披露計劃撤銷，我們認為美國國稅局會在不久的將來取消或修改簡化申報計劃的條款。因此，我們強烈建議您盡快與我們聯絡，獲取有關國稅局「非蓄意」漏報指引的建議。

信息申報

信息申報

若納稅人已向美國申報所有境外收入，但未有填交信息申報，國稅局亦有提供其他程序，讓他們在有合理解釋下更新信息申報，而不用遭受罰款，包括：

• 海外金融帳戶申報

• 3520表格（境外信託及贈與申報表）

• 5471表格（境外股權信息申報表）

國稅局調查

國稅局調查

若您已收到國稅局通知，要求您繳交稅項或罰款，或威脅扣押您的資產，您可能需要儘快應對。我們的專家團隊經驗豐富，能代表客戶應對國稅局。有時候，我們需要鍥而不捨，才能讓調查完結。但我們能為您爭取最佳結果。

某些情況下，您可以依靠美國合資格律師的專業知識，制定最佳方案，確保披露的內容誠實可靠。若是這樣，我們可以為您覓得合適的法律顧問。

聯絡專家
聯絡專家

若希望就您的情況獲得信息或建議，請填寫以下表格，我們的專家將與您聯繫。

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