Informatii rezidenta fiscala

Statement of Tax Residence

UniCredit Bank S.A. (“Banca”) aplica prevederile Codului de Procedura Fiscala, ale Legii nr.233/2015 privind ratificarea Acordului dintre Romania si Statele Unite ale Americii (“SUA”) pentru imbunatatirea conformarii fiscale internationale si pentru implementarea FATCA, semnat la Bucuresti la 28 mai 2015, precum si ale legislatiei secundare privind schimbul automat obligatoriu de informatii in domeniul fiscal. Astfel, UniCredit Bank colecteaza, in vederea raportarii catre Agentia Nationala de Administrare Fiscala („ANAF”), in calitate de autoritate competenta in Romania, informatiile de natura financiara solicitate prin legislatia aplicabila.

Banca are obligatia legala de a identifica si raporta catre ANAF datele persoanelor identificate cu statutul de persoana care face obiectul raportarii FATCA in SUA, inclusiv numarul de identificare fiscala (TIN ) alocat persoanei de catre autoritatile fiscale relevante din SUA.

In scopul indeplinirii obligatiilor legale, clientii care au fost identificati cu statutul de persoana care face obiectul raportarii FATCA in SUA,  sunt rugati sa completeze  si sa remita Bancii declaratia de rezidenta fiscala, precizand in mod expres acest numar de identificare fiscala (TIN*) din SUA mentionat mai sus.

*TIN (Tax identification Number) -  numarul de identificare fiscala alocat unei persoane, utilizat in SUA  de catre Internal Revenue Service (IRS) in cadrul procesului de administrare a legilor fiscale. Pentru persoane fizice americane, TIN este numarul de indentificare sociala (SSN – social security number) iar pentru cetatenii straini rezidenti in SUA, care nu detin un SSN, este numarul individual de identificare al contribuabilului (ITIN – individual taxpayer identification number)

Descarca aici Declaratia de rezidenta fiscala


Informatii suplimentare cu privire la prelucrarea datelor dvs. personale si drepturile de care beneficiati in acest context, pot fi regasite aici.

UniCredit Bank S.A. (The "Bank") applies the provisions of the Fiscal Procedure Code, Law No. 233/2015 on the ratification of the Agreement between Romania and the United States of America ("USA") to improve international tax compliance and to implement FATCA, signed in Bucharest on 28 May 2015, as well as the provisions of the secondary legislation on the mandatory automatic exchange of information in the field of taxation. In this respect, the Bank collects information in order to report the financial information required by the applicable legislation to the National Agency for Fiscal Administration ("ANAF")- the competent authority in Romania.

The Bank is legally bound to report to ANAF the customers subject to FATCA report in US, including the tax identification number (TIN) allocated by the US relevant tax authorities.

In order to comply with legal obligations, all customers identified as being subject to FATCA report in US are kindly asked to fill-in and send to the Bank the tax residence statement, expressly mentioning the TIN mentioned above.

TIN (Tax identification Number)  - the number of tax identification allocated to a person; in USA, it is used by IRS ( Internal Revenue Service ) during the process of tax laws administration. For US individuals, TIN is SSN ( Social Security Number ) and for foreign citizens residents in SUA, which do not have SSN, it is ITIN  (individual taxpayer identification number).

Download here the Statement of Tax Residence


Further information on processing your personal data and the rights you enjoy in this context can be found here.

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