Dear Customer:

尊敬的客戶，您好：

We are seeking certain information from you with respect to the Common Reporting Standard (“CRS”). CRS is promulgated by the Organization for Economic Co-operation and Development ("OECD") to facilitate the exchange of financial account information between relevant jurisdictions around the globe in an international and standardized manner. As part of Hong Kong's commitment in the global AEOI efforts in enhancing tax transparency and combatting cross-border tax evasion, the Government of Hong Kong Special Administrative Region has enacted local legislations to implement CRS through Inland Revenue (Amendment) (No. 3) Ordinance 2016 (the CRS Ordinance) and the effective date of CRS in Hong Kong would be 1 January 2017 and the first information exchanges by the end of 2018.
本分行依據共同匯報標準須請您提供該規範所需之相關資料。該共同匯報標準是由經濟合作與發展組織（「經合組織」）所頒布，係為促進世界各地相關司法管轄區以國際化和標準化方式交換財務帳戶資料。香港已承諾實施全球自動交換資料安排，以提升稅務透明度和打擊跨境逃稅。基此，香港特別行政區政府已制定本地條例，透過《2016年稅務（修訂）（第3號）條例》（《共同匯報標準條例》）實施共同匯報標準，該共同匯報標準將於2017年1月1日在香港生效，首次資料交換將於2018年底開始。

CRS Ordinance requires financial institutions in Hong Kong to perform due diligence on the account holders, obtain certain information from the account holders (including, but not limited to, tax residency and tax identification number etc.) and report information on any reportable accounts to the Hong Kong Inland Revenue Department ("IRD"). IRD will then exchange the information collected with jurisdictions that have a Competent Authority Agreement ("CAA") with Hong Kong on an annual basis, to support tax compliance of partner jurisdictions and assist tax authorities of partner jurisdictions identify and take follow-up action against taxpayers who have not properly disclosed their offshore financial assets / income in their local jurisdictions. In parallel, IRD will also receive financial account information on Hong Kong tax residents from foreign tax authorities. If Hong Kong is the sole tax residence of the account holder, your financial account information will not be reported to the IRD.
《共同匯報標準條例》規定香港金融機構須對其帳戶持有人進行盡職審查，向帳戶持有人收集相關資料（包括但不限於稅務居民身分及稅務編號），並向香港稅務局申報須予申報的帳戶資料。香港稅務局將每年與已與香港簽訂主管當局協定的稅務管轄區交換所收集之資料，從而鼓勵納稅人遵從相關的稅法，協助稅務管轄區夥伴識辨未有於當地稅務管轄區妥善披露境外金融資產/收入的納稅人，並對之採取跟進行動。與此同時，外地稅務當局亦將向香港稅務局提供香港稅務居民的財務帳戶資料。如帳戶持有人不是香港以外任何地區的稅務居民，則該帳戶持有人之資料將不會被申報至稅務局。

Under CRS Ordinance, all financial institutions (except those exempted) in Hong Kong are required by law to perform due diligence on account holders and to obtain self-certifications and/or further information, if needed, from account holders in order to document the tax status of the account holders.
根據《共同匯報標準條例》，所有香港的金融機構（除獲豁免者外）必須依法對帳戶持有人進行盡職審查程序，並須向帳戶持有人收集自我證明表格及/或額外資料（如有需要），以便了解有關帳戶持有人的稅務狀況。

Any non-compliance of CRS Ordinance would be considered a violation of local law in Hong Kong and may result in penalty and/or imprisonment to any director, manager, secretary or any other person who is/was acting in such capacity within the company under Hong Kong law. Particularly, it is an offence under section 80(2E) of the Inland Revenue Ordinance if any person, in making a self-certification, makes a statement that is misleading, false or incorrect in a material particular and knows, or is reckless as to whether, the statement is misleading, false or incorrect in a material particular. A person who commits the offence is liable on conviction to a fine at level 3 (i.e. HK$10,000).
根據香港法律，任何未有遵守共同匯報標準條例的行為可被視為違反香港本地法律，並將可能會導致有關的公司董事、經理、秘書或現/曾以該等身分行事的任何其他人士被處罰及/或監禁。而根據《稅務條例》第80(2E)條，如任何人士在作出自我證明時，在明知一項陳述在要項上屬具誤導性、虛假或不正確，或罔顧一項陳述是否在要項上屬具誤導性、虛假或不正確下，作出該項陳述，即屬犯罪。一經定罪，可處第3級（即10,000港元）罰款。

To comply with CRS, we need to obtain a self-certification and/or further information, if needed, from you in order to assess your CRS status/classification and this is the purpose of this communication. If a self-certification cannot be received by a certain deadline, we will need to, as prescribed by the Amendment Ordinance, determine your jurisdiction(s) of tax residence based on the information currently on record, and if the jurisdiction(s) of residence is a reportable jurisdiction, it may be reported to the IRD for AEOI purposes.
為了遵守《共同匯報標準條例》，我們需要向您收集自我證明表格及/或額外資料（如有需要），以評估您的共同匯報標準身分/類別。如您未能在期限截止前提交自我證明表格，根據修訂條例要求，我們會基於現有資料辨識您的稅務管轄區；若您的稅務管轄區是申報稅務管轄區，其資料有可能被申報至稅務局作為AEOI用途。

For more information regarding CRS, please visit the below website for more details: 如欲了解更多有關共同匯報標準的詳情，請瀏覽以下網站：

Your Action:

您的行動：

Based on the above, we would appreciate it if you could provide a duly completed and signed self-certification form as attached. The self-certification forms are also available at the following website:

綜上所述，煩請您提供一份已妥為填寫並簽署的自我證明表格（見附件）。自我證明表格亦可於以下網站下載：

Upon completion of the self-certification form, please email it to crs@hncb.com.hk or post or deliver personally to the Branch. Please also note that if any of the information concerning the self-certification (including CRS status/classification) changes in the future, please ensure you advise us of these changes within 30 days from the date of such changes occur. If you have any questions about how to complete this form, please refer to accompanying guidelines on the self-certification form or contact your tax advisor. Thank you for your assistance in this matter.

填妥自我證明表格後，請將表格電郵至crs@hncb.com.hk或郵寄或臨櫃送交本分行。請注意，如日後您發現自我證明表格上任何資料（包括共同匯報標準身分/類別）有任何變動，請務必於該等變動發生日起計30天內通知本分行。若您對填寫自我證明表格有任何疑問，請參考自我證明表格附件的指引或聯絡您的稅務顧問。

If you have any questions please do not hesitate to contact us at: +852-2824-0288 ext831(Sammi)/803(Yolanda)/804(Lewis)

如有任何疑問，歡迎隨時致電本分行查詢。本分行電話號碼為[+852-2824-0288]，分機831錢小姐/803李小姐/804李先生。

Yours sincerely,

HUA-NAN BANK HONG KONG BRANCH

此致

華南銀行香港分行