{"id":1496,"date":"2023-10-20T19:20:41","date_gmt":"2023-10-20T19:20:41","guid":{"rendered":"https:\/\/bestreporting.ch\/obrigacoes-qi\/"},"modified":"2024-02-05T18:58:17","modified_gmt":"2024-02-05T18:58:17","slug":"obrigacoes-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/pt-pt\/obrigacoes-qi\/","title":{"rendered":"Obriga\u00e7\u00f5es QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1496\" class=\"elementor elementor-1496 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\">The obligations of the QI\n<\/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\">\u00cdndice<\/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\">Recolha e classifica\u00e7\u00e3o de clientes<\/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\">Aplica\u00e7\u00e3o do imposto retido na fonte nos EUA<\/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\">Relat\u00f3rios dos m\u00f3dulos 1042, 1042-s, 945 e 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\">Programa de Conformidade<\/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\">Oficial Respons\u00e1vel<\/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\">Per\u00edodo de certifica\u00e7\u00e3o<\/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\">Auditorias<\/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\">Dispensa de auditoria<\/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\">Recolha e classifica\u00e7\u00e3o de clientes<\/h3>\nO QI deve recolher a documenta\u00e7\u00e3o exigida pelo Acordo QI.\n<table class=\"table\">\n<tbody>\n<tr>\n<td width=\"271\"><strong>Cliente<\/strong><\/td>\n<td width=\"421\"><strong>Documenta\u00e7\u00e3o<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Assunto EUA<\/td>\n<td width=\"421\">W9, completo com N\u00famero de Identifica\u00e7\u00e3o Fiscal (TIN)<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Pessoas singulares ARN<\/td>\n<td width=\"421\">\n<ul>\n \t<li>W-8<\/li>\n \t<li>Documenta\u00e7\u00e3o de acordo com os KYCs do pa\u00eds do QI<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Entidades transparentes (ETI, NQI)<\/td>\n<td width=\"421\">A documenta\u00e7\u00e3o da entidade que recolhe os proventos deve ser:&nbsp;\n<ul>\n \t<li>W8-IMY + Declara\u00e7\u00e3o de reten\u00e7\u00e3o na fonte<\/li>\n<\/ul>\nA documenta\u00e7\u00e3o dos membros\/benefici\u00e1rios\/clientes\/clientes distingue-se consoante sejam ou n\u00e3o benefici\u00e1rios efectivos para efeitos de QI.\n\nBenefici\u00e1rios reais:\n<ul>\n \t<li>W8-BEN\/W9 de s\u00f3cios\/benefici\u00e1rios\/clientes\/clientes<\/li>\n<\/ul>\nN\u00c3O benefici\u00e1rios reais:\n<ul>\n \t<li>W8-IMY + Declara\u00e7\u00e3o de reten\u00e7\u00e3o na fonte da entidade jur\u00eddica<\/li>\n \t<li>W8-BEN\/W9 de s\u00f3cios\/benefici\u00e1rios\/clientes\/clientes<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"271\">Pessoas colectivas NRA<\/td>\n<td width=\"421\">\n<ul>\n \t<li>W8-BEN-E da empresa, ou:<\/li>\n \t<li>Documenta\u00e7\u00e3o Anti-Lavagem de Dinheiro + Declara\u00e7\u00e3o de Tratado<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nA documenta\u00e7\u00e3o recebida permitir\u00e1 ao QI classificar os seus clientes do ponto de vista fiscal, aplicar a taxa de imposto correta e prosseguir com o relat\u00f3rio. Esta \u00e9, portanto, uma das atividades centrais do QI. Por esta raz\u00e3o, a falha em documentar um n\u00famero significativo de clientes \u00e9 considerada um \u201cevento de default\u201d e pode levar \u00e0 perda do status de IQ.\n\nO cliente da NRA que enviou o formul\u00e1rio W8 e o cliente dos EUA que enviou o formul\u00e1rio W9 antes do recebimento dos rendimentos dos EUA s\u00e3o considerados documentados. \u00c9 permitida a documenta\u00e7\u00e3o da clientela directa do QI atrav\u00e9s das regras KYC.\n\nA documenta\u00e7\u00e3o deve ser preenchida em suas partes relevantes para que o QI possa estabelecer a resid\u00eancia fiscal do cliente, classificando-o com o status de Cap\u00edtulo 3. O QI n\u00e3o poder\u00e1 contar com documenta\u00e7\u00e3o incorrecta ou n\u00e3o fi\u00e1vel: por raz\u00f5es de inconsist\u00eancia, com dados j\u00e1 fornecidos pelo cliente ou j\u00e1 na posse do QI, ou por \u201caltera\u00e7\u00e3o de circunst\u00e2ncias\u201d ocorrida.\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\">Aplica\u00e7\u00e3o do imposto retido na fonte nos EUA<\/h3><p>A taxa geral aplicada \u00e0s receitas de fontes americanas \u00e9 de 30%. Isto aplica-se aos juros e dividendos quando os clientes das ARN n\u00e3o est\u00e3o documentados. Se documentadas, ser\u00e3o aplicadas as taxas reduzidas previstas na conven\u00e7\u00e3o para evitar a dupla tributa\u00e7\u00e3o entre os EUA e o pa\u00eds de resid\u00eancia da pessoa em causa. Al\u00e9m disso, os juros das obriga\u00e7\u00f5es podem ser isentos dos t\u00edtulos em carteira (Isen\u00e7\u00e3o de Carteira de Juros, rendimento declarado com o c\u00f3digo de rendimento 01 e c\u00f3digo de isen\u00e7\u00e3o 05), pelo que n\u00e3o haver\u00e1 reten\u00e7\u00e3o na fonte.<\/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\">Relat\u00f3rios dos m\u00f3dulos 1042, 1042-s, 945 e 1099<\/h3>\nTodos os anos, o QI deve enviar um relat\u00f3rio ao IRS sobre os rendimentos pagos nos EUA e o imposto retido na fonte nos EUA pago aos seus clientes.\n\nA seguir est\u00e3o os m\u00e9todos e prazos para relat\u00f3rios.\n<table class=\"table\">\n<tbody>\n<tr>\n<td width=\"90\"><strong>M\u00f3dulo<\/strong><\/td>\n<td width=\"274\"><strong>Data de expira\u00e7\u00e3o<\/strong><\/td>\n<td width=\"274\"><strong>M\u00e9todos de envio<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"90\">1042<\/td>\n<td width=\"274\">15 de Mar\u00e7o<\/td>\n<td width=\"274\">Papel<\/td>\n<\/tr>\n<tr>\n<td width=\"90\">1042-s<\/td>\n<td width=\"274\">15 de Mar\u00e7o<\/td>\n<td width=\"274\">Eletr\u00f4nica, via fogo<\/td>\n<\/tr>\n<tr>\n<td width=\"90\">1099<\/td>\n<td width=\"274\">\n<ul>\n \t<li>31 de janeiro enviando aos clientes para 1099-INT e 1099-DIV<\/li>\n \t<li>15 de fevereiro enviando aos clientes para 1099-B<\/li>\n \t<li>28 de Fevereiro, se em papel<\/li>\n \t<li>31 de Mar\u00e7o se for electr\u00f3nico<\/li>\n<\/ul>\n<\/td>\n<td width=\"274\">Eletr\u00f4nica, via fogo, ou papel atrav\u00e9s dos formul\u00e1rios enviados pela Receita Federal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPara n\u00e3o incorrer em penalidades, os formul\u00e1rios devem ser enviados at\u00e9 a data do relat\u00f3rio. \u00c9 importante:\n<ul>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">utilizar os formul\u00e1rios relevantes para cada ano de refer\u00eancia<\/li>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">respeitar as regras de preenchimento de cada formul\u00e1rio<\/li>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">indicar que se trata de uma medida correctiva, se for caso disso<\/li>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">utilizar o formato electr\u00f3nico mais recente tamb\u00e9m para os anos de refer\u00eancia anteriores<\/li>\n<\/ul>\nVoc\u00ea pode prorrogar os prazos de entrega dos formul\u00e1rios:\n<ul>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">m\u00f3dulo 8809, que d\u00e1 direito a uma extens\u00e3o autom\u00e1tica de 30 dias para os m\u00f3dulos\u00a0<a title=\"Formul\u00e1rio 1042-S ARTIGO\" href=\"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042-s\/\">1042-s<\/a>\u00a0e m\u00f3dulos 1099<\/li>\n \t<li class=\"line-height: 1.25; margin-bottom: 10px; font-style: italic;\">m\u00f3dulo 7004, que d\u00e1 direito a uma extens\u00e3o autom\u00e1tica de 6 meses para os m\u00f3dulos\u00a0<a title=\"Formul\u00e1rio 1042 ARTIGO\" href=\"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042\/\">1042<\/a><\/li>\n<\/ul>\nPor favor, note que estes m\u00f3dulos s\u00e3o usados para prolongar o per\u00edodo de envio dos formul\u00e1rios, mas n\u00e3o para o dep\u00f3sito de quaisquer montantes devidos ao IRS (por exemplo, impostos retidos na fonte).\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\">Programa de Conformidade<\/h3><p>O Acordo QI estabelece que o QI deve ter um programa de conformidade interno dirigido e coordenado pelo Respons\u00e1vel.<\/p><p>O programa de conformidade interna inclui a organiza\u00e7\u00e3o de estruturas internas, pol\u00edticas e procedimentos operacionais atrav\u00e9s dos quais o QI gerencia as obriga\u00e7\u00f5es do Acordo de QI de forma compat\u00edvel.<\/p><p>Os principais pontos do programa podem ser resumidos da seguinte forma:<\/p><ul><li>Nomea\u00e7\u00e3o do Respons\u00e1vel<\/li><li>prepara\u00e7\u00e3o de um manual de instru\u00e7\u00f5es e forma\u00e7\u00e3o das pessoas envolvidas no processo de documenta\u00e7\u00e3o, tributa\u00e7\u00e3o e elabora\u00e7\u00e3o de relat\u00f3rios<\/li><li>monitoriza\u00e7\u00e3o e certifica\u00e7\u00e3o pelo Respons\u00e1vel Respons\u00e1vel<\/li><li>revis\u00e3o peri\u00f3dica por uma parte independente (se as condi\u00e7\u00f5es de utiliza\u00e7\u00e3o da Ren\u00fancia n\u00e3o forem cumpridas)<\/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\">Oficial Respons\u00e1vel<\/h3><p>O Acordo QI exige que o QI identifique um Respons\u00e1vel dentro do QI.<br \/>O RO deve ser um oficial de QI, habilitado a produzir e supervisionar o Programa de Conformidade de QI. Al\u00e9m de ser pessoalmente respons\u00e1vel perante a PRI, ele \u00e9 obrigado a informar regularmente a PRI sobre o estado de cumprimento do QI.<br \/>A OR pode ser, ainda que n\u00e3o obrigatoriamente, a mesma entidade respons\u00e1vel pela FATCA.<br \/>O RO tamb\u00e9m pode delegar atividades a outra pessoa, mantendo a responsabilidade para com o 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-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\">Per\u00edodo de certifica\u00e7\u00e3o<\/h3><p>O per\u00edodo de certifica\u00e7\u00e3o dos controlos internos abrange tr\u00eas anos civis. No caso da primeira certifica\u00e7\u00e3o para o QI, devem ser considerados os primeiros tr\u00eas anos civis completos ap\u00f3s a entrada em vigor do Acordo QI.<br \/>A certifica\u00e7\u00e3o peri\u00f3dica deve ser preenchida e enviada ao IRS por via electr\u00f3nica at\u00e9 1 de Julho do ano seguinte ao per\u00edodo de certifica\u00e7\u00e3o.<\/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\">Auditorias<\/h3><p>Entre as obriga\u00e7\u00f5es da OR figura tamb\u00e9m a de nomear um revisor para rever periodicamente o QI sobre a sua conformidade com o Acordo QI, incluindo obriga\u00e7\u00f5es para efeitos da FATCA.<br \/>O revisor pode ser interno, externo ou composto por ambos.<br \/>Ao final da revis\u00e3o peri\u00f3dica, que \u00e9 realizada em cada ano do per\u00edodo de certifica\u00e7\u00e3o, o Revisor deve elaborar um Relat\u00f3rio com os resultados da verifica\u00e7\u00e3o realizada (se\u00e7\u00e3o 10.06 do Acordo QI).<br \/>O relat\u00f3rio deve ser enviado \u00e0 OR. Al\u00e9m disso, deve estar dispon\u00edvel para eventual solicita\u00e7\u00e3o do IRS (com tradu\u00e7\u00e3o juramentada em ingl\u00eas se o original n\u00e3o estiver em ingl\u00eas).<br \/>Este relat\u00f3rio, bem como as certifica\u00e7\u00f5es peri\u00f3dicas, devem ser mantidos pelo QI durante todo o per\u00edodo de vig\u00eancia do Acordo 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\">Dispensa de auditoria<\/h3><p>O QI pode, em determinadas condi\u00e7\u00f5es, solicitar a isen\u00e7\u00e3o da aplica\u00e7\u00e3o da isen\u00e7\u00e3o de revis\u00e3o de contas. A isen\u00e7\u00e3o deve ser apresentada e aprovada pelo IRS. Esta isen\u00e7\u00e3o \u00e9 regida pela sec\u00e7\u00e3o 10.07 do Acordo IQ.<\/p><p>Para beneficiar desta isen\u00e7\u00e3o, o QI deve satisfazer uma s\u00e9rie de requisitos, nomeadamente:<\/p><ul><li>O QI deve ser uma institui\u00e7\u00e3o financeira que n\u00e3o actue tamb\u00e9m como DQF;<\/li><li>O QI n\u00e3o pode fazer parte de um programa de conformidade consolidado;<\/li><li>Para cada ano civil coberto pelo per\u00edodo de certifica\u00e7\u00e3o, os valores a serem relatados n\u00e3o podem exceder US$5 milh\u00f5es;<\/li><li>O QI deve ter transmitido os m\u00f3dulos 1042, 1042-S, 945, 1099 e 8966 a tempo para todos os anos civis abrangidos pelo per\u00edodo de certifica\u00e7\u00e3o;<\/li><li>O QI deve ter efectuado todas as certifica\u00e7\u00f5es e revis\u00f5es peri\u00f3dicas exigidas pelas sec\u00e7\u00f5es espec\u00edficas do Acordo QI;<\/li><li>O QI deve ter realizado a certifica\u00e7\u00e3o peri\u00f3dica dos controles internos.<\/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\"> 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-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\">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-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=\"\/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>The obligations of the QI \u00cdndice Recolha e classifica\u00e7\u00e3o de clientes Aplica\u00e7\u00e3o do imposto retido na fonte nos EUA Relat\u00f3rios dos m\u00f3dulos 1042, 1042-s, 945 e 1099 Programa de Conformidade Oficial Respons\u00e1vel Per\u00edodo de certifica\u00e7\u00e3o Auditorias Dispensa de auditoria Recolha e classifica\u00e7\u00e3o de clientes O QI deve recolher a documenta\u00e7\u00e3o exigida pelo Acordo QI. Cliente [&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-1496","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":"The obligations of the QI \u00cdndice Recolha e classifica\u00e7\u00e3o de clientes Aplica\u00e7\u00e3o do imposto retido na fonte nos EUA Relat\u00f3rios dos m\u00f3dulos 1042, 1042-s, 945 e 1099 Programa de Conformidade Oficial Respons\u00e1vel Per\u00edodo de certifica\u00e7\u00e3o Auditorias Dispensa de auditoria Recolha e classifica\u00e7\u00e3o de clientes O QI deve recolher a documenta\u00e7\u00e3o exigida pelo Acordo QI. Cliente&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1496","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=1496"}],"version-history":[{"count":10,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1496\/revisions"}],"predecessor-version":[{"id":2513,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1496\/revisions\/2513"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/media?parent=1496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}