11 Nov 2012

FATCA extended deadlines

  New Individual and Entity Accounts (Implementation of new account Opening procedures) Preexisting Accounts of Prima Facie FFIs (Date by which due diligence must be completed for all accounts) Preexisting Accounts of Entities other than Prima Facie FFIs Preexisting High Value Accounts of Individuals Preexisting Accounts of Individuals other than High Value Accounts
Withholding Agents other than Participating FFIs and Deemed Compliant FFIs By
January 1,
2014
By
June 30,
2014
By
December 31,
2015
N/A N/A
Withholding Agents that are Participating FFIs By later of January 1, 2014, or effective date of FFI agreement By the later of June 30, 2014, or 6 months after the effective date of the FFI Agreement By the later of December 31, 2015, or two years after the effective date of the FFI Agreement By the later of December 31, 2014, or one year after the effective date of the FFI Agreement By the later of December 31, 2015, or two years after the effective date of the FFI Agreement
Withholding Agents that are Registered Deemed Compliant FFIs By later of January 1, 2014, or date of registration N/A N/A N/A N/A