{"id":1379,"date":"2023-10-20T19:20:41","date_gmt":"2023-10-20T19:20:41","guid":{"rendered":"https:\/\/bestreporting.ch\/obligations-de-qi\/"},"modified":"2023-10-23T19:03:00","modified_gmt":"2023-10-23T19:03:00","slug":"obligations-de-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/fr\/obligations-de-qi\/","title":{"rendered":"Obligations de QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1379\" class=\"elementor elementor-1379 elementor-199\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13b99c8 e-flex e-con-boxed e-con e-parent\" data-id=\"13b99c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdd593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"dcdd593\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obligations de QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5da151c e-flex e-con-boxed e-con e-parent\" data-id=\"5da151c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e32825b e-con-full e-flex e-con e-child\" data-id=\"e32825b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09c3536 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"09c3536\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Index<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-453ba35 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"453ba35\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Collecte et classification des donn\u00e9es clients<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Application de la retenue \u00e0 la source am\u00e9ricaine<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reporting des modules 1042, 1042-S, 945 et 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Compliance Program<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section5\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Responsible Officer<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section6\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">P\u00e9riode de certification<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section7\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section8\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Exemption d\u2019audit<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98e32da e-con-full e-flex e-con e-child\" data-id=\"98e32da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-231c91f elementor-widget elementor-widget-text-editor\" data-id=\"231c91f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Collecte et classification des donn\u00e9es clients<\/h3>\nLe QI est tenu de collecter la documentation et les donn\u00e9es n\u00e9cessaires, requises par l\u2019accord QI.\n<table class=\"table\">\n<tbody>\n<tr>\n<td width=\"271\"><strong>Client<\/strong><\/td>\n<td width=\"421\"><strong>DOCUMENTATION<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Citoyen am\u00e9ricain<\/td>\n<td width=\"421\">W9 compl\u00e9t\u00e9 par le Tax Identification Number (TIN)<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Client NRA personne physique<\/td>\n<td width=\"421\">\n<ul>\n \t<li>W-8<\/li>\n \t<li>Documentation conforme aux r\u00e8gles KYC en vigueur dans le pays du QI<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Soci\u00e9t\u00e9 transparente (FTE, NQI)<\/td>\n<td width=\"421\">La documentation fournie par l\u2019entit\u00e9 percevant les revenus devra se pr\u00e9senter comme suit:&nbsp;\n<ul>\n \t<li>W8-IMY + Withholding Statement<\/li>\n<\/ul>\nLa documentation requise pour les partenaires \/ b\u00e9n\u00e9ficiaires \/ clients diff\u00e8re selon qu\u2019il s\u2019agit ou non de b\u00e9n\u00e9ficiaires effectifs aux fins du QI.\n\n1. B\u00e9n\u00e9ficiaires effectifs\n<ul>\n \t<li>W8-BEN \/ W9 des membres\/b\u00e9n\u00e9ficiaires\/clients<\/li>\n<\/ul>\n1. Non b\u00e9n\u00e9ficiaires effectifs:\n<ul>\n \t<li>W8-IMY + Withholding statement de l\u2019entit\u00e9 l\u00e9gale<\/li>\n \t<li>W8-BEN \/ W9 des membres\/b\u00e9n\u00e9ficiaires\/clients<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Client NRA personne morale<\/td>\n<td width=\"421\">\n<ul>\n \t<li>W8-BEN-E de la soci\u00e9t\u00e9, ou :<\/li>\n \t<li>Documentation relative \u00e0 la lutte contre le blanchiment d\u2019argent + Treaty Statement<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nLa documentation et les donn\u00e9es obtenues permettront au QI de classifier ses clients du point de vue de la taxe, d\u2019appliquer le taux de taxe correct et de proc\u00e9der \u00e0 la cr\u00e9ation de rapports. C\u2019est donc l\u2019une des activit\u00e9s principales du QI. Pour cette raison, le fait de ne pas documenter un nombre important de clients est consid\u00e9r\u00e9 comme un \u00ab \u00e9v\u00e9nement de d\u00e9faut \u00bb et peut entra\u00eener la perte du statut QI.\n\nLe client NRA ayant soumis le formulaire W8 et le client am\u00e9ricain ayant soumis le formulaire W9 avant de percevoir des revenus am\u00e9ricains sont consid\u00e9r\u00e9s comme document\u00e9s. La documentation de la client\u00e8le \u00ab directe \u00bb du QI via les r\u00e8gles KYC est autoris\u00e9e.\n\nLa documentation doit \u00eatre compl\u00e9t\u00e9e dans ses parties appropri\u00e9es, afin que le QI puisse d\u00e9terminer le lieu de r\u00e9sidence fiscale du client, en lui attribuant un statut Chapitre 3. Le QI ne peut pas se baser sur une documentation inexacte ou peu fiable. Que cela soit pour des raisons d\u2019incoh\u00e9rence, avec des donn\u00e9es d\u00e9j\u00e0 fournies par le client ou d\u00e9j\u00e0 en possession du QI, ou en raison d\u2019un \u00ab changement de circonstances \u00bb.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e95a82 elementor-widget elementor-widget-text-editor\" data-id=\"0e95a82\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Application de la retenue \u00e0 la source am\u00e9ricaine<\/h3><p>Le taux g\u00e9n\u00e9ral appliqu\u00e9 au revenu am\u00e9ricain est de 30%. Cela s\u2019applique aux int\u00e9r\u00eats et aux dividendes lorsqu\u2019il s\u2019agit de clients NRA qui ne sont pas document\u00e9s. Pour les clients document\u00e9s, le taux d\u2019abattement fix\u00e9 par la convention fiscale conclue entre les \u00c9tats-Unis et le pays de r\u00e9sidence fiscale du client concern\u00e9 s\u2019appliquera. De plus, les int\u00e9r\u00eats sur les obligations peuvent \u00eatre inclus dans les int\u00e9r\u00eats de portefeuille non imposable (l\u2019exemption relative aux participations de portefeuille, les revenus d\u00e9clar\u00e9s avec le code de revenu 01 et le code d\u2019exon\u00e9ration 05), pour lesquels il n\u2019y aura pas de retenue \u00e0 la source.<\/p><div><a name=\"terzo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ce930 elementor-widget elementor-widget-text-editor\" data-id=\"b7ce930\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Reporting des modules 1042, 1042-S, 945 et 1099<\/h3><p>Chaque ann\u00e9e, le QI devra soumettre \u00e0 l\u2019IRS un rapport complet faisant \u00e9tat du revenu am\u00e9ricain per\u00e7u et des d\u00e9ductions am\u00e9ricaines faites \u00e0 ses clients au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p><p>Vous trouverez ci-dessous les proc\u00e9dures et les d\u00e9lais de Reporting pour chaque module.<\/p><table class=\"table\"><tbody><tr><td width=\"90\"><strong>Module<\/strong><\/td><td width=\"274\"><strong>Date limite<\/strong><\/td><td width=\"274\"><strong>Modalit\u00e9s d\u2019envoi<\/strong><\/td><\/tr><tr><td width=\"90\">1042<\/td><td width=\"274\">15 Mars<\/td><td width=\"274\">Format papier<\/td><\/tr><tr><td width=\"90\">1042-s<\/td><td width=\"274\">15 Mars<\/td><td width=\"274\">Format \u00e9lectronique<\/td><\/tr><tr><td width=\"90\">1099<\/td><td width=\"274\"><ul><li>31 pour l\u2019envoi des clients 1099-INT et 1099-DIV<\/li><li>15 f\u00e9vrier pour l\u2019envoi des clients 1099-B<\/li><li>28 f\u00e9vrier pour le format papier<\/li><li>31 mars pour le format \u00e9lectronique<\/li><\/ul><\/td><td width=\"274\">\u00c9lectronique, via FIRE, ou format papier au moyen des formulaires envoy\u00e9s par l\u2019IRS<\/td><\/tr><\/tbody><\/table><p>Afin de ne pas encourir de p\u00e9nalit\u00e9s, les formulaires doivent \u00eatre envoy\u00e9s avant la date limite. Il est imp\u00e9ratif:<\/p><ul><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">D\u2019utiliser les formulaires appropri\u00e9s pour chaque ann\u00e9e de d\u00e9claration.<\/li><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">De remplir chaque formulaire conform\u00e9ment aux r\u00e8gles en vigueur.<\/li><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">D\u2019indiquer qu\u2019il s\u2019agit d\u2019une rectification lorsque c\u2019est le cas.<\/li><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">D\u2019utiliser le format \u00e9lectronique le plus r\u00e9cent, m\u00eame pour les ann\u00e9es de d\u00e9claration pr\u00e9c\u00e9dentes.<\/li><\/ul><p>Certaines pr\u00e9dispositions permettent d\u2019\u00e9tendre les limites de soumission des formulaires, notamment:<\/p><ul><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">Le formulaire 8809 qui donne droit \u00e0 une extension automatique de 30 jours pour les\u00a0<a title=\"Formulaire 1042-S ARTICLE\" href=\"\/fr\/formulaires-1042-s\/\">modules 1042-s<\/a>\u00a0et 1099<\/li><li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">Le formulaire 7004 qui donne droit \u00e0 une extension automatique de 6 mois pour les\u00a0<a title=\"Formulaire 1042 ARTICLE\" href=\"\/fr\/formulaires-1042\/\">modules 1042<\/a><\/li><\/ul><p>Attention, ces pr\u00e9dispositions permettent de prolonger la date limite de soumission des formulaires\/modules, mais ne modifient pas la date limite pour les versements dus \u00e0 l\u2019IRS (les retenues \u00e0 la source, par exemple).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c488b8 elementor-widget elementor-widget-text-editor\" data-id=\"7c488b8\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Compliance Program<\/h3><p>Selon l\u2019agr\u00e9ment QI, chaque QI doit disposer d\u2019un programme de conformit\u00e9 interne, dirig\u00e9 et coordonn\u00e9 par un \u00ab agent responsable \u00bb ou Responsible Officer.<\/p><p>Le programme de conformit\u00e9 interne comprend l\u2019organisation des structures internes, les politiques et les proc\u00e9dures op\u00e9rationnelles via lesquelles le QI applique les termes de l\u2019agr\u00e9ment QI de mani\u00e8re ad\u00e9quate.<\/p><p>Les principaux points du programme sont :<\/p><ul><li>La nomination de l\u2019officier responsable\/Responsible Officer<\/li><li>La pr\u00e9paration d\u2019un manuel de l\u2019utilisateur et la formation des personnes impliqu\u00e9es dans le processus de documentation, d\u2019imposition et de reporting<\/li><li>Le monitoring et la certification de l\u2019agent responsable<\/li><li>La v\u00e9rification p\u00e9riodique men\u00e9e par un tiers ind\u00e9pendant (if there are no conditions for using Waiver) s\u2019il il n\u2019y a aucune condition pour utiliser un drtoit \u00e9\u00e0 l\u2019exemption (waiver).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecaa244 elementor-widget elementor-widget-text-editor\" data-id=\"ecaa244\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section5\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Responsible Officer<\/h3><p>L\u2019agr\u00e9ment QI pr\u00e9voit que chaque QI d\u00e9signe un officier responsable (RO) au sein-m\u00eame de la structure.<br \/>Le RO doit \u00eatre un fonctionnaire du QI, dot\u00e9 du pouvoir de produire et de superviser le programme de conformit\u00e9 QI. En plus de r\u00e9pondre personnellement \u00e0 l\u2019IRS, il est tenu d\u2019informer p\u00e9riodiquement l\u2019IRS de l\u2019\u00e9tat de conformit\u00e9 du QI.<br \/>Le RO peut \u00eatre, m\u00eame si ce n\u2019est pas n\u00e9cessaire, la m\u00eame personne que la personne responsable de FATCA.<br \/>De plus, le RO peut d\u00e9l\u00e9guer certaines activit\u00e9s \u00e0 un autre membre de l\u2019organisation du QI, tout en maintenant la responsabilit\u00e9 du programme de conformit\u00e9 devant l\u2019IRS.<\/p><div><a name=\"sesto\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c2ad1d elementor-widget elementor-widget-text-editor\" data-id=\"4c2ad1d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section6\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">P\u00e9riode de certification<\/h3><p>La p\u00e9riode de certification des contr\u00f4les internes s\u2019\u00e9tend sur trois ann\u00e9es. En cas de premi\u00e8re certification QI, les trois premi\u00e8res ann\u00e9es compl\u00e8tes sont consid\u00e9r\u00e9es \u00e0 compter de l\u2019entr\u00e9e en vigueur de l\u2019agr\u00e9ment QI.<br \/>La certification p\u00e9riodique doit \u00eatre remplie et envoy\u00e9e \u00e0 l\u2019IRS par voie \u00e9lectronique avant le 1er juillet de l\u2019ann\u00e9e suivant la p\u00e9riode de certification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5676bf elementor-widget elementor-widget-text-editor\" data-id=\"e5676bf\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section7\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Audit<\/h3><p>Parmi les obligations du RO, il y a \u00e9galement la d\u00e9signation d\u2019un examinateur pour contr\u00f4ler p\u00e9riodiquement le QI quant \u00e0 sa conformit\u00e9 avec l\u2019agr\u00e9ment QI, y compris les obligations aux fins deFATCA.<br \/>Le contr\u00f4leur peut \u00eatre interne, externe ou une combinaison des deux.<br \/>\u00c0 la fin de la v\u00e9rification p\u00e9riodique, qui est effectu\u00e9 chaque ann\u00e9e durant la p\u00e9riode de certification, le contr\u00f4leur doit pr\u00e9parer un rapport contenant les r\u00e9sultats de la v\u00e9rification effectu\u00e9e (section 10.06 de l\u2019agr\u00e9ment QI).<br \/>Ce rapport doit \u00eatre transmis au RO. De plus, il doit \u00eatre mis \u00e0 disposition pour une \u00e9ventuelle demande de l\u2019IRS (avec une traduction certifi\u00e9e en anglais, si l\u2019original n\u2019est pas en anglais).<br \/>Ce rapport, ainsi que les certifications p\u00e9riodiques, doivent \u00eatre conserv\u00e9s par le QI durant toute la p\u00e9riode de validit\u00e9 de l\u2019agr\u00e9ment QI.<\/p><div><a name=\"ottavo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40ba09e elementor-widget elementor-widget-text-editor\" data-id=\"40ba09e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section8\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Exemption d\u2019audit<\/h3><p>Le QI, dans certaines conditions, peut pr\u00e9tendre \u00e0 une exemption d\u2019audit (Audit Waiver). L\u2019exemption doit \u00eatre pr\u00e9sent\u00e9e et approuv\u00e9e par l\u2019IRS. Cette exemption est r\u00e9gie par l\u2019article 10.07 de la convention QI.<\/p><p>Pour pouvoir b\u00e9n\u00e9ficier de cette exemption, le QI doit r\u00e9pondre \u00e0 une s\u00e9rie d\u2019exigences, \u00e0 savoir :<\/p><ul><li>Le QI doit \u00eatre une institution financi\u00e8re qui ne fonctionne pas simultan\u00e9ment en tant que QDD (Qualified Derivatives Dealer);<\/li><li>Le QI ne peut pas faire partie d\u2019un programme de conformit\u00e9 consolid\u00e9\/Consolidated Compliance Program (CCP);<\/li><li>Pour chaque ann\u00e9e couverte par la p\u00e9riode de certification, les montants \u00e0 d\u00e9clarer ne peuvent pas d\u00e9passer 5 millions de dollars US;<\/li><li>Le QI doit avoir transmis en temps voulu les formulaires 1042, 1042-S, 945, 1099 et 8966 pour toutes les ann\u00e9es couvertes par la p\u00e9riode de certification;<\/li><li>Le QI doit avoir effectu\u00e9 toutes les certifications et r\u00e9visions p\u00e9riodiques requises par les sections sp\u00e9cifiques de l\u2019agr\u00e9ment QI;<\/li><li>Le QI doit avoir effectu\u00e9 une certification p\u00e9riodique des contr\u00f4les internes.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9ba48d e-flex e-con-boxed e-con e-parent\" data-id=\"c9ba48d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b679ac6 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b679ac6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8eea0 elementor-widget elementor-widget-heading\" data-id=\"7e8eea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Int\u00e9ress\u00e9 par nos services de rapports d'QI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01981d9 elementor-widget elementor-widget-heading\" data-id=\"01981d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cliquez sur le bouton ci-contre pour demander plus d'informations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b601039 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b601039\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-487169f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"487169f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander plus d'informations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Obligations de QI Index Collecte et classification des donn\u00e9es clients Application de la retenue \u00e0 la source am\u00e9ricaine Reporting des modules 1042, 1042-S, 945 et 1099 Compliance Program Responsible Officer P\u00e9riode de certification Audit Exemption d\u2019audit Collecte et classification des donn\u00e9es clients Le QI est tenu de collecter la documentation et les donn\u00e9es n\u00e9cessaires, requises [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1379","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/fr\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/fr\/?taxonomy=translation_priority&#038;term=facultatif\" rel=\"tag\">Facultatif<\/a>","rttpg_excerpt":"Obligations de QI Index Collecte et classification des donn\u00e9es clients Application de la retenue \u00e0 la source am\u00e9ricaine Reporting des modules 1042, 1042-S, 945 et 1099 Compliance Program Responsible Officer P\u00e9riode de certification Audit Exemption d\u2019audit Collecte et classification des donn\u00e9es clients Le QI est tenu de collecter la documentation et les donn\u00e9es n\u00e9cessaires, requises\u2026","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/comments?post=1379"}],"version-history":[{"count":7,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1379\/revisions"}],"predecessor-version":[{"id":1387,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1379\/revisions\/1387"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/media?parent=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}