FBAR (Report of Foreign Bank and Financial Accounts)
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:financial_reporting_form
|
| gptkbp:administeredBy |
gptkb:United_States_Department_of_the_Treasury
gptkb:Financial_Crimes_Enforcement_Network |
| gptkbp:appliesTo |
foreign bank accounts
foreign financial accounts |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDeadline |
gptkb:April_15
|
| gptkbp:filingMethod |
electronically
|
| gptkbp:fullName |
Report of Foreign Bank and Financial Accounts
|
| gptkbp:introducedIn |
1970
|
| gptkbp:legalBasis |
gptkb:Bank_Secrecy_Act
|
| gptkbp:penalty |
criminal penalties
civil penalties |
| gptkbp:publicLawNumber |
gptkb:FinCEN_Form_114
|
| gptkbp:purpose |
report foreign financial accounts
|
| gptkbp:relatedTo |
gptkb:FATCA
|
| gptkbp:requires |
United States persons
|
| gptkbp:threshold |
aggregate value over $10,000
|
| gptkbp:bfsParent |
gptkb:31_U.S.C._§_5314
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
FBAR (Report of Foreign Bank and Financial Accounts)
|