{"id":1477,"date":"2023-10-20T19:21:15","date_gmt":"2023-10-20T19:21:15","guid":{"rendered":"https:\/\/bestreporting.ch\/o-valor-do-qual-intermediario-fied-qi\/"},"modified":"2024-02-05T18:58:42","modified_gmt":"2024-02-05T18:58:42","slug":"o-valor-do-qual-intermediario-fied-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/pt-pt\/o-valor-do-qual-intermediario-fied-qi\/","title":{"rendered":"O valor do qual intermedi\u00e1rio fied (QI)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1477\" class=\"elementor elementor-1477 elementor-201\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be2bc0 e-flex e-con-boxed e-con e-parent\" data-id=\"4be2bc0\" 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-3ec787a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3ec787a\" 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\">O valor do qual intermedi\u00e1rio fied (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-0198b94 e-flex e-con-boxed e-con e-parent\" data-id=\"0198b94\" 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-5a5559a e-con-full e-flex e-con e-child\" data-id=\"5a5559a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f72ef5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9f72ef5\" 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\">\u00cdndice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6b8d7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"4c6b8d7\" 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\">Defini\u00e7\u00e3o de QI<\/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\">Vantagens e obriga\u00e7\u00f5es<\/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\">Perda de status de QI<\/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\">Pagamentos relevantes<\/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\">Identifica\u00e7\u00e3o do cliente<\/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\">Relat\u00f3rios peri\u00f3dicos<\/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-856fe1b e-con-full e-flex e-con e-child\" data-id=\"856fe1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a137f21 elementor-widget elementor-widget-text-editor\" data-id=\"a137f21\" 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\">Defini\u00e7\u00e3o de QI<\/h3><p>O Intermedi\u00e1rio Qualificado (QI) \u00e9 um intermedi\u00e1rio financeiro n\u00e3o americano que assinou o Acordo QI com o IRS.<\/p><p>O Acordo IQ \u00e9 regido pelo Artigo 1441 do Internal Revenue Code dos EUA.<\/p><p>O acordo permanece v\u00e1lido por seis anos e a entidade IQ \u00e9 periodicamente sujeita a uma auditoria externa para confirmar a sua conformidade com os termos do acordo.<\/p><p>O IRS emite um N\u00famero de Identifica\u00e7\u00e3o de Empregador Intermedi\u00e1rio Qualificado (QI-EIN) para o IQ. Deve us\u00e1-lo sempre que agir como um QI.<br \/>O QI pode escolher se quer se tornar um QI de reten\u00e7\u00e3o prim\u00e1ria ou n\u00e3o. Um QI que assuma a Responsabilidade de Reten\u00e7\u00e3o Prim\u00e1ria assume a responsabilidade prim\u00e1ria pela dedu\u00e7\u00e3o, reten\u00e7\u00e3o e dep\u00f3sito da quantia apropriada de um pagamento ao IRS.<\/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-6f12c67 elementor-widget elementor-widget-text-editor\" data-id=\"6f12c67\" 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\">Vantagens e obriga\u00e7\u00f5es<\/h3><p>A principal vantagem do status de QI \u00e9 que ele tem um imposto retido na fonte reduzido para seus clientes n\u00e3o-americanos (clientes NRA), que \u00e9 atualmente de 30%.<\/p><p>O QI, para poder aplicar esta taxa reduzida, tem de suportar uma s\u00e9rie de obriga\u00e7\u00f5es, tais como<\/p><ul><li>Identifique e receba a documenta\u00e7\u00e3o de seus clientes.<\/li><li>Elaborar as contas colectivas, ou seja, as contas QI, para as taxas a aplicar no \u00e2mbito do regime QI.<\/li><li>Comunicar os nomes dos clientes com cidadania americana.<\/li><li>Informar anualmente ao IRS os rendimentos americanos de seus clientes e os impostos retidos na fonte aplicados.<\/li><li>Interven\u00e7\u00f5es peri\u00f3dicas de Compliance, Governance &amp; Review.<\/li><\/ul><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-db933a7 elementor-widget elementor-widget-text-editor\" data-id=\"db933a7\" 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\">Perda de status de QI<\/h3><p>O QI pode perder o seu estatuto por notifica\u00e7\u00e3o unilateral do IRS. Os casos de perda de estatuto s\u00e3o regulados na sec\u00e7\u00e3o 11 do Acordo IQ. S\u00e3o principalmente:<\/p><ul><li>Mudan\u00e7as de circunst\u00e2ncias (aquisi\u00e7\u00e3o do QI, mudan\u00e7a do neg\u00f3cio do QI, novas regras do KYC que j\u00e1 n\u00e3o cumprem a regulamenta\u00e7\u00e3o dos EUA, etc.).<\/li><li>Fus\u00e3o ou aquisi\u00e7\u00e3o com outro QI.<\/li><li>Eventos de inadimplemento (falha em cumprir um dever ou obriga\u00e7\u00e3o material nos termos do Acordo IQ, mesmo que o Diretor Respons\u00e1vel estivesse ciente disso ou devesse estar ciente disso).<\/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-2171455 elementor-widget elementor-widget-text-editor\" data-id=\"2171455\" 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\">Pagamentos relevantes<\/h3><p>Os pagamentos relevantes efectuados pela entidade IQ s\u00e3o rendimentos de fonte americana, normalmente pagamentos de cup\u00f5es e dividendos americanos depositados em contas IQ dedicadas.<\/p><p>Os pagamentos relevantes s\u00e3o regidos pelas Sec\u00e7\u00f5es 2.68 e 2.69 do Acordo IQ, e podem ser divididos em:<\/p><ul><li>Valores report\u00e1veis: pagamentos recebidos de clientes fora dos EUA (Clientes NRA)<\/li><li>Pagamentos declar\u00e1veis: pagamentos recebidos de clientes residentes nos Estados Unidos para efeitos fiscais.<\/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-963b902 elementor-widget elementor-widget-text-editor\" data-id=\"963b902\" 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\">Identifica\u00e7\u00e3o do Cliente<\/h3><p>Para aplicar a tributa\u00e7\u00e3o reduzida aos seus clientes (que tamb\u00e9m pode ser zero), o QI deve exigir documenta\u00e7\u00e3o v\u00e1lida, definida pelo pr\u00f3prio Acordo de QI.<\/p><p>Um cliente \u00e9 documentado se o IQ tiver um formul\u00e1rio W-8BEN v\u00e1lido preenchido pelo cliente, ou se tiver obtido toda a documenta\u00e7\u00e3o necess\u00e1ria de acordo com as Regras de Conhecimento do Cliente aprovadas pelo IRS (regras KYC).<\/p><p>Um cliente n\u00e3o \u00e9 documentado se o IQ n\u00e3o tiver recebido o formul\u00e1rio W-8BEN ou a documenta\u00e7\u00e3o KYC, ou se eles estiverem incompletos ou n\u00e3o forem mais v\u00e1lidos.<\/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-5f42fd3 elementor-widget elementor-widget-text-editor\" data-id=\"5f42fd3\" 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\">Relat\u00f3rios peri\u00f3dicos<\/h3><p>At\u00e9 15 de Mar\u00e7o de cada ano, o QIR deve enviar ao IRS uma s\u00e9rie de declara\u00e7\u00f5es fiscais sobre os rendimentos auferidos pelos seus clientes no ano civil anterior.<\/p><p>Para os clientes da NRA, s\u00e3o:<\/p><ul><li><strong><a title=\"Formul\u00e1rio 1042-S ARTIGO\" href=\"\/pt-pt\/formulario-1042-s\/\">Formul\u00e1rios 1042-s<\/a><\/strong>, onde s\u00e3o documentados os Montantes Report\u00e1veis recebidos de clientes n\u00e3o americanos. Os formul\u00e1rios s\u00e3o divididos de acordo com o tipo de rendimento, a reten\u00e7\u00e3o aplicada e o tipo de clientes (individual, FTE, NRA, etc.). \u00c9 poss\u00edvel prolongar o envio por 30 dias, preenchendo o formul\u00e1rio 8809.<\/li><li><strong><a title=\"Formul\u00e1rio 1042 ARTIGO\" href=\"\/pt-pt\/formulario-1042\/\">Formul\u00e1rio 1042<\/a><\/strong>, onde as informa\u00e7\u00f5es presentes em todos os formul\u00e1rios 1042-s s\u00e3o resumidas. Trata-se de um documento fiscal, pois identifica qualquer saldo credor ou devedor com o IRS. \u00c9 poss\u00edvel prolongar o envio por seis meses, preenchendo o formul\u00e1rio 7004.<\/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-92770d1 e-flex e-con-boxed e-con e-parent\" data-id=\"92770d1\" 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-ece28ab e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"ece28ab\" 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-bd49878 elementor-widget elementor-widget-heading\" data-id=\"bd49878\" 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\"> Interessado nos nossos servi\u00e7os de relat\u00f3rios de QI?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6201526 elementor-widget elementor-widget-heading\" data-id=\"6201526\" 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\">Clique no bot\u00e3o ao lado para solicitar mais informa\u00e7\u00f5es<\/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-2fa20fe e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"2fa20fe\" 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-8e026f8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8e026f8\" 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=\"\/pt-pt\/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\">Pedir mais informa\u00e7\u00f5es<\/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>O valor do qual intermedi\u00e1rio fied (QI) \u00cdndice Defini\u00e7\u00e3o de QI Vantagens e obriga\u00e7\u00f5es Perda de status de QI Pagamentos relevantes Identifica\u00e7\u00e3o do cliente Relat\u00f3rios peri\u00f3dicos Defini\u00e7\u00e3o de QI O Intermedi\u00e1rio Qualificado (QI) \u00e9 um intermedi\u00e1rio financeiro n\u00e3o americano que assinou o Acordo QI com o IRS. O Acordo IQ \u00e9 regido pelo Artigo 1441 [&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-1477","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/pt-pt\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/pt-pt\/?taxonomy=translation_priority&#038;term=opcional\" rel=\"tag\">Opcional<\/a>","rttpg_excerpt":"O valor do qual intermedi\u00e1rio fied (QI) \u00cdndice Defini\u00e7\u00e3o de QI Vantagens e obriga\u00e7\u00f5es Perda de status de QI Pagamentos relevantes Identifica\u00e7\u00e3o do cliente Relat\u00f3rios peri\u00f3dicos Defini\u00e7\u00e3o de QI O Intermedi\u00e1rio Qualificado (QI) \u00e9 um intermedi\u00e1rio financeiro n\u00e3o americano que assinou o Acordo QI com o IRS. O Acordo IQ \u00e9 regido pelo Artigo 1441&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/comments?post=1477"}],"version-history":[{"count":10,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1477\/revisions"}],"predecessor-version":[{"id":2522,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1477\/revisions\/2522"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/media?parent=1477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}