TREATIES AND OTHER INTERNATIONAL ACTS SERIES 17-707

________________________________________________________________________

TAXATION

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA

and UZBEKISTAN

Signed at Tashkent April 3, 2015 

with

Annexes
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 UZBEKISTAN 

 

 Taxation: Foreign Account Tax Compliance 

 Agreement signed at Tashkent April 3, 2015;

 Entered into force July 7, 2017.

 With annexes.
Agreement between the Government of the United States of America and the Government 


of the Republic of Uzbekistan to Improve International Tax Compliance and 


to Implement FATCA 


Whereas, the Government ofthe United States ofAmerica and the Government ofthe Republic of 

Uzbekistan (each, a "Party," and together, the "Parties") desire to conclude an agreement to 

improve international tax compliance; 

Whereas, the United States of America enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FA TCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Government of the Republic ofUzbekistan is supportive ofthe underlying policy goal 

of F ATCA to improve tax compliance; 

Whereas, FATCA has raised a number of issues, including that the Republic of Uzbekistan's 

financial institutions may not be able to comply with certain aspects of F ATCA due to domestic 

legal impediments; 

Whereas, an intergovernmental approach to FA TCA implementation would address legal 

impediments and reduce burdens for the Republic ofUzbekistan financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance and 

provide for the implementation of FA TCA based on domestic reporting and automatic exchange, 

subject to the confidentiality and other protections provided for herein, including the provisions 

limiting the use ofthe information exchanged; 

Now, therefore, the Parties have agreed as follows: 

Article 1 

Definitions 

1. For purposes ofthis agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings set forth below: 

a) 	 The term "United States" means the United States ofAmerica, including the 

States thereof, but does not include the U.S. Territories. Any reference to a 

"State" ofthe United States includes the District ofColumbia. 

b) 	 The term "U.S. Territory" means American Samoa, the Commonwealth of the 

Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the 

U.S. Virgin Islands. 

c) 	 The term "IRS" means the U.S. Internal Revenue Service. 

d) 	 The term "Uzbekistan" means the Republic of Uzbekistan. 

e) 	 The term "Partner Jurisdiction" means a jurisdiction that has in effect an agreement 

with the United States to facilitate the implementation of FATCA. The IRS shall 

publish a list identifying all Partner Jurisdictions. 
f) 	 The tenn "Competent Authority" means: 

(1) 	 in the case ofthe United States, the Secretary ofthe Treasury or his delegate; 

and 

(2) 	 in the case of Uzbekistan, the State Tax Committee or its authorized 

representative. 

g) 	 The tenn "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity, or a Specified Insurance Company. 

h) 	 The tenn "Custodial Institution" means any Entity that holds, as a substantial 

portion of its business, financial assets for the account of others. 

An entity holds financial assets for the account ofothers as a substantial portion of its 

business ifthe entity's gross income attributable to the holding of financial assets and 

related financial services equals or exceeds 20 percent of the entity's gross income 

during the shorter of: (i) the three-year period that ends on December 31 (or the final 

day of a non-calendar year accounting period) prior to the year in which the 

determination is being made; or (ii) the period during which the entity has been in 

existence. 

i) 	 The term "Depository Institution" means any Entity that accepts deposits in 

the ordinary course of a banking or similar business. 

j) 	 The term "Investment Entity" means any Entity that conducts as a business 

(or is managed by an entity that conducts as a business) one or more ofthe 

following activities or operations for or on behalf of a customer: 

(1) trading in money market instruments (cheques, bills, certificates of 

deposit, derivatives, etc.); foreign exchange; exchange, interest rate and 

index instruments; transferable securities; or commodity futures 

trading; 

(2) 	 individual and collective portfolio management; or 

(3) 	 otherwise investing, administering, or managing funds or money on 

behalfofother persons. 

This subparagraph 1 G) shall be interpreted in a manner consistent with similar 

language set forth in the definition of"financial institution" in the Financial Action 

Task Force Recommendations. 

k) 	 The tenn "Specified Insurance Company" means any Entity that is an 

insurance company (or the holding company of an insurance company) that issues, 

or is obligated to make payments with respect to, a Cash Value Insurance Contract 

or an Annuity Contract. 

1) 	 The tenn "Uzbekistan Financial Institution" means (i) any Financial Institution 

organized under the laws of Uzbekistan, but excluding any branch of such Financial 

Institution that is located outside Uzbekistan, and (ii) any branch of a Financial 

Institution not organized under the laws of Uzbekistan, if such branch is located in 

Uzbekistan. 

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m) 

n) 

o) 

p) 

q) 

The term "Partner Jurisdiction Financial Institution" means (i) any Financial 

Institution established in a Partner Jurisdiction, but excluding any branch of such 

Financial Institution that is located outside the Partner Jurisdiction, and (ii) any 

branch of a Financial Institution not established in the Partner Jurisdiction, if such 

branch is located in the Partner Jurisdiction. 

The term "Reporting Uzbekistan Financial Institution" means any Uzbekistan 

Financial Institution that is not a Non-Reporting Uzbekistan Financial Institution. 

The term "Non-Reporting Uzbekistan Financial Institution" means any 

Uzbekistan Financial Institution, or other Entity resident in Uzbekistan, that is 

described in Annex II as a Non-Reporting Uzbekistan Financial Institution or that 

otherwise qualifies as a deemed-compliant FFI or an exempt beneficial owner under 

relevant U.S. Treasury Regulations. 

The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not 

include an Uzbekistan Financial Institution or other Partner Jurisdiction Financial 

Institution other than a Financial Institution treated as a Nonparticipating Financial 

Institution pursuant to subparagraph 3(b) of Article 5 ofthis Agreement or the 

corresponding provision in an agreement between the United States and a Partner 

Jurisdiction. 

The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

(1) 	 in the case of an Entity that is a Financial Institution solely because it is an 

Investment Entity, any equity or debt interest (other than interests that are 

regularly traded on an established securities market) in the Financial 

Institution; 

(2) 	 in the case of a Financial Institution not described in subparagraph l(q)(l) of 

this Article, any equity or debt interest in the Financial Institution (other than 

interests that are regularly traded on an established securities market), if (i) 

the value of the debt or equity interest is determined, directly or indirectly, 

primarily by reference to assets that give rise to U.S. Source Withholdable 

Payments, and (ii) the class of interests was established with a purpose of 

avoiding reporting in accordance with this Agreement; and 

(3) 	 any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution, other than a noninvestment- linked, 

nontransferable immediate life annuity that is issued to an individual and 

monetizes a pension or disability benefit provided under an account that is 

excluded from the definition of Financial Account in Annex II. 

Notwithstanding the foregoing, the term "Financial Account" does not include any 

account that is excluded from the definition of Financial Account in Annex II. For 

purposes of this Agreement, interests are "regularly traded" if there is a meaningful 

volume of trading with respect to the interests on an ongoing basis, and an 

"established securities market" means an exchange that is officially recognized and 

supervised by a governmental authority in which the market is located and that has a 

meaningful annual value of shares traded on the exchange. For purposes of this 

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subparagraph 1 ( q), an interest in a Financial Institution is not "regularly traded" and 

shall be treated as a Financial Account if the holder of the interest (other than a 

Financial Institution acting as an intermediary) is registered on the books of such 

Financial Institution. The preceding sentence will not apply to interests first 

registered on the books of such Financial Institution prior to July 1, 2014, and with 

respect to interests first registered on the books of such Financial Institution on or 

after July l, 2014, a Financial Institution is not required to apply the preceding 

sentence prior to January 1, 2016. 

r) 	 The term "Depository Account" includes any commercial, checking, savings, time, 

or thrift account, or an account that is evidenced by a certificate of deposit, thrift 

certificate, investment certificate, certificate of indebtedness, or other similar 

instrument maintained by a Financial Institution in the ordinary course of a banking 

or similar business. A Depository Account also includes an amount held by an 

insurance company pursuant to a guaranteed investment contract or similar agreement 

to pay or credit interest thereon. 

s) 	 The term "Custodial Account" means an account (other than an Insurance Contract 

or Annuity Contract) for the benefit of another person that holds any financial 

instrument or contract held for investment (including, but not limited to, a share or 

stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a 

currency or commodity transaction, a credit default swap, a swap based upon a 

nonfinancial index, a notional principal contract, an Insurance Contract or Annuity 

Contract, and any option or other derivative instrument). 

t) 	 The term "Equity Interest" means, in the case of a partnership that is a Financial 

Institution, either a capital or profits interest in the partnership. In the case of a trust 

that is a Financial Institution, an Equity Interest is considered to be held by any 

person treated as a settlor or beneficiary of all or a portion of the trust, or any other 

natural person exercising ultimate effective control over the trust. A Specified U.S. 

Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. 

Person has the right to receive directly or indirectly (for example, through a nominee) 

a mandatory distribution or may receive, directly or indirectly, a discretionary 

distribution from the trust. 

u) 	 The term "Insurance Contract" means a contract (other than an Annuity Contract) 

under which the issuer agrees to pay an amount upon the occurrence of a specified 

contingency involving mortality, morbidity, accident, liability, or property risk. 

v) 	 The term "Annuity Contract" means a contract under which the issuer agrees to 

make payments for a period oftime determined in whole or in part by reference to the 

life expectancy of one or more individuals. The term also includes a contract that is 

considered to be an Annuity Contract in accordance with the law, regulation, or 

practice of the jurisdiction in which the contract was issued, and under which the 

issuer agrees to make payments for a term ofyears. 

w) 	 The term "Cash Value Insurance Contract" means an Insurance Contract (other 

than an indemnity reinsurance contract between two insurance companies) that has a 

Cash Value greater than $50,000. 

x) The term "Cash Value" means the greater of (i) the amount that the policyholder is 

entitled to receive upon surrender or termination of the contract (determined 

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without reduction for any surrender charge or policy loan), and (ii) the amount the 

policyholder can borrow under or with regard to the contract. Notwithstanding the 

foregoing, the term "Cash Value" does not include an amount payable under an 

Insurance Contract as: 

(1) 	 a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of the 

event insured against; 

(2) 	 a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposure during the 

effective period of the Insurance Contract, or arising from a 

redetermination of the premium due to correction of posting or other 

similar error; or 

(3) 	 a policyholder dividend based upon the underwriting experience ofthe 

contract or group involved. 

y) 	 The term "U.S. Reportable Account" means a Financial Account maintained by 

a Reporting Uzbekistan Financial Institution and held by one or more Specified 

U.S. Persons or by~ Non-U.S. Entity with one or more Controlling Persons that is 

a Specified U.S. Person. Notwithstanding the foregoing, an account shall not be 

treated as a U.S. Reportable Account if such account is not identified as a U.S. 

Reportable Account after application ofthe due diligence procedures in Annex I. 

z) 	 The term "Account Holder" means the person listed or identified as the holder of a 

Financial Account by the Financial Institution that maintains the account. A person, 

other than a Financial Institution, holding a Financial Account for the benefit or 

account of another person as agent, custodian, nominee, signatory, investment 

advisor, or intermediary, is not treated as holding the account for purposes ofthis 

Agreement, and such other person is treated as holding the account. For purposes of 

the immediately preceding sentence, the term "Financial Institution" does not include 

a Financial Institution organized or incorporated in a U.S. Territory. In the case of a 

Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any 

person entitled to access the Cash Value or change the beneficiary ofthe contract. If 

no person can access the Cash Value or change the beneficiary, the Account Holder is 

any person named as the owner in the contract and any person with a vested 

entitlement to payment under the terms ofthe contract. Upon the maturity ofa Cash 

Value Insurance Contract or an Annuity Contract, each person entitled to receive a 

payment under the contract is treated as an Account Holder. 

aa) 	 The term "U.S. Person" means a U.S. citizen or resident individual, a partnership or 

corporation organized in the United States or under the laws of the United States or 

any State thereof, a trust if (i) a court within the United States would have authority 

under applicable law to render orders or judgments concerning substantially all issues 

regarding administration of the trust, and (ii) one or more U.S. persons have the 

authority to control all substantial decisions ofthe trust, or an estate ofa decedent that 

is a citizen or resident of the United States. This subparagraph l(aa) shall be 

interpreted in accordance with the U.S. Internal Revenue Code. 

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bb) The term "Specified U.S. Person" means a U.S. Person, other than: (i) a corporation 

the stock of which is regularly traded on one or more established securities markets; 

(ii) any corporation that is a member of the same expanded affiliated group, as 

defined in section 1471(eX2) of the U.S. Internal Revenue Code, as a corporation 

described in clause (i); (iii) the United States or any wholly owned agency or 

instrumentality thereof; (iv) any State of the United States, any U.S. Territory, any 

political subdivision of any of the foregoing, or any wholly owned agency or 

instrumentality of any one or more of the foregoing; (v) any organization exempt 

from taxation under section 501(a) of the U.S. Internal Revenue Code or an 

individual retirement plan as defined in section 7701(a)(37) of the U.S. Internal 

Revenue Code; (vi) any bank as defined in section 581 of the U.S. Internal Revenue 

Code; (vii) any real estate investment trust as defined in section 856 of the U.S. 

Internal Revenue Code; (viii) any regulated investment company as defined in section 

851 of the U.S. Internal Revenue Code or any entity registered with the U.S. 

Securities and Exchange Commission under the Investment Company Act of 1940 

(15 U.S.C. 80a-64); (ix) any common trust fund as defined in section 584(a) of the 

U.S. Internal Revenue Code; (x) any trust that is exempt from tax under section 

664(c) of the U.S. Internal Revenue Code or that is described in section 4947(a)(l) of 

the U.S. Internal Revenue Code; (xi) a dealer in securities, commodities, or derivative 

financial instruments (including notional principal contracts, futures, forwards, and 

options) that is registered as such under the laws of the United States or any State; 

(xii) a broker as defined in section 6045(c) of the U.S. Internal Revenue Code; or 

(xiii) any tax-exempt trust under a plan that is described in section 403(b) or section 

457(g) ofthe U.S. Internal Revenue Code. 

cc) The term "Entity" means a legal person or a legal arrangement such as a trust. 

dd) The term "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ee) The term "U.S. Source Withholdable Payment" means any payment of interest 

(including any original issue discount), dividends, rents, salaries, wages, premiums, 

annuities, compensations, remunerations, emoluments, and other fixed or 

determinable annual or periodical gains, profits, and income, if such payment is from 

sources within the United States. Notwithstanding the foregoing, a U.S. Source 

Withholdable Payment does not include any payment that is not treated as a 

withholdable payment in relevant U.S. Treasury Regulations. 

ff) An Entity is a "Related Entity" of another Entity if either Entity controls the other 

Entity, or the two Entities are under common control. For this purpose control 

includes direct or indirect ownership of more than 50 percent of the vote or value in 

an Entity. Notwithstanding the foregoing, Uzbekistan may treat an Entity as not a 

Related Entity of another Entity if the two Entities are not members of the same 

expanded affiliated group as defined in section 1471(e)(2) of the U.S. Internal 

Revenue Code. 

gg) The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

hh) The term "Controlling Persons" means the natural persons who exercise control 

over an Entity. In the case of a trust, such term means the settlor, the trustees, the 

protector (if any), the beneficiaries or class of beneficiaries, and any other natural 

person exercising ultimate effective control over the trust, and in the case of a legal 

arrangement other than a trust, such term means persons in equivalent or similar 

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positions. The term "Controlling Persons" shall be interpreted in a manner consistent 

with the Financial Action Task Force Recommendations. 

2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), 

have the meaning that it has at that time under the law of the Party applying this Agreement, any 

meaning under the applicable tax laws of that Party prevailing over a meaning given to the term 

under other laws ofthat Party. 

Article 2 


Obligations to Obtain and Exchange Information with Respect to U.S. Reportable 


Accounts 


1. Subject to the provisions of Article 3 of this Agreement, Uzbekistan shall obtain the 

information specified in paragraph 2 ofthis Article with respect to all U.S. Reportable Accounts and 

shall annually exchange this information with the United States on an automatic basis. 

2. The information to be obtained and exchanged with respect to each U.S. Reportable 

Account of each Reporting Uzbekistan Financial Institution is: 

a) 	 the name, address, and U.S. TIN of each Specified U.S. Person that is an 

Account Holder ofsuch account and, in the case of a Non-U.S. Entity that, after 

application ofthe due diligence procedures set forth in Annex I, is identified as 

having one or more Controlling Persons that is a Specified U.S. Person, the name, 

address, and U.S. TIN (if any) ofsuch entity and each such Specified U.S. Person; 

b) 	 the account number (or functional equivalent in the absence of an account 

number); 

c) 	 the name and identifying number ofthe Reporting Uzbekistan Financial 

Institution; 

d) 	 the account balance or value (including, in the case of a Cash Value Insurance 

Contract or Annuity Contract, the Cash Value or surrender value) as ofthe end of 

the relevant calendar year or other appropriate reporting period or, ifthe account 

was closed during such year, immediately before closure; 

e) in the case of any Custodial Account: 

(1) 	 the total gross amount of interest, the total gross amount ofdividends, 

and the total gross amount of other income generated with respect to the 

assets held in the account, in each case paid or credited to the account (or 

with respect to the account) during the calendar year or other appropriate 

reporting period; and 

(2) 	 the total gross proceeds from the sale or redemption of property paid or 

credited to the account during the calendar year or other appropriate 

reporting period with respect to which the Reporting Uzbekistan 

Financial Institution acted as a custodian, broker, nominee, or otherwise 

as an agent for the Account Holder; 

t) in the case ofany Depository Account, the total gross amount of interest paid or 

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credited to the account during the calendar year or other appropriate reporting 

period; and 

g) 	 in the case of any account not described in subparagraph 2(e) or 2(t) ofthis 

Article, the total gross amount paid or credited to the Account Holder with 

respect to the account during the calendar year or other appropriate reporting 

period with respect to which the Reporting Uzbekistan Financial Institution is the 

obligor or debtor, including the aggregate amount of any redemption payments 

made to the Account Holder during the calendar year or other appropriate 

reporting period. 

Article 3 


Time and Manner of Exchange of Information 


1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount 

and characterization of payments made with respect to a U.S. Reportable Account may be 

determined in accordance with the principles ofthe tax laws ofUzbekistan. 

2. For purposes of the exchange obligation in Article 2 of this Agreement, the 

information exchanged shall identify the currency in which each relevant amount is 

denominated. 

3. With respect to paragraph 2 ofArticle 2 ofthis Agreement, information is to be 

obtained and exchanged with respect to 2014 and all subsequent years, except that: 

a) 	 the information to be obtained and exchanged with respect to 2014 is only the 

information described in subparagraphs 2(a) through 2(d) of Article 2 of this 

Agreement; 

b) 	 the information to be obtained and exchanged with respect to 2015 is the 

information described in subparagraphs 2(a) through 2(g) of Article 2 of this 

Agreement, except for gross proceeds described in subparagraph 2(e)(2) ofArticle 2 

ofthis Agreement; and 

c) 	 the information to be obtained and exchanged with respect to 2016 and subsequent 

years is the information described in subparagraphs 2(a) through 2(g) of Article 2 of 

this Agreement; 

4. Notwithstanding paragraph 3 of this Article, with respect to each U.S. Reportable 

Account maintained by a Reporting Uzbekistan Financial Institution as of June 30, 2014, and 

subject to paragraph 3 of Article 6 of this Agreement, Uzbekistan is not required to obtain and 

include in the exchanged information the U.S. TIN of any relevant person if such U.S. TIN is 

not in the records of the Reporting Uzbekistan Financial Institution. In such a case, Uzbekistan 

shall obtain and include in the exchanged information the date ofbirth of the relevant person, if 

the Reporting Uzbekistan Financial Institution has such date ofbirth in its records. 

5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this 

Agreement shall be exchanged within nine months after the end of the calendar year to which the 

information relates. 

6. The Competent Authorities of Uzbekistan and the United States shall enter into an 

agreement or arrangement under the mutual agreement procedure provided for in Article 8 of this 

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Agreement, which shall: 

a) 	 establish the procedures for the automatic exchange obligations described in 

Article 2 ofthis Agreement; 

b) 	 prescribe rules and procedures as may be necessary to implement Article 5 of 

this Agreement; and 

c) 	 establish as necessary procedures for the exchange ofthe information reported 

under subparagraph l(b) ofArticle 4 ofthis Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in Article 9 of this Agreement, including the provisions limiting the use of the 

information exchanged. 

Article 4 

Application of F ATCA to Uzbekistan Financial Institutions 

1. Treatment of Reporting Uzbekistan Financial Institutions. Each Reporting Uzbekistan 

Financial Institution shall be treated as complying with, and not subject to withholding under, 

section 1471 of the U.S. Internal Revenue Code if Uzbekistan complies with its obligations under 

Articles 2 and 3 of this Agreement with respect to such Reporting Uzbekistan Financial Institution, 

and the Reporting Uzbekistan Financial Institution: 

a) 	 identifies U.S. Reportable Accounts and reports annually to the Uzbekistan 

Competent Authority the information required to be reported in paragraph 2 of 

Article 2 ofthis Agreement in the time and manner described in Article 3 ofthis 

Agreement; 

b) 	 for each of 2015 and 2016, reports annually to the Uzbekistan Competent 

Authority the name of each Nonparticipating Financial Institution to which it has 

made payments and the aggregate amount ofsuch payments; 

c) 	 complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d) 	 to the extent that a Reporting Uzbekistan Financial Institution is (i) acting as a 

qualified intermediary (for purposes of section 1441 ofthe U.S. Internal Revenue 

Code) that has elected to assume primary withholding responsibility under chapter 

3 ofsubtitle A ofthe U.S. Internal Revenue Code, (ii) a foreign partnership that 

has elected to act as a withholding foreign partnership (for purposes of both 

sections 1441 and 1471 ofthe U.S. Internal Revenue Code), or (iii) a foreign trust 

that has elected to act as a withholding foreign trust (for purposes ofboth sections 

1441and1471 ofthe U.S. Internal Revenue Code), withholds 30 percent of any 

U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; 

and 

e) 	 in the case ofa Reporting Uzbekistan Financial Institution that is not described in 

subparagraph l(d) ofthis Article and that makes a payment of, or acts as an 

intermediary with respect to, a U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution, the Reporting Uzbekistan Financial 

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Institution provides to any immediate payor of such U.S. Source Withholdable 

Payment the information required for withholding and reporting to occur with 

respect to such payment. 

Notwithstanding the foregoing, a Reporting Uzbekistan Financial Institution with respect to which 

the conditions ofthis paragraph 1 are not satisfied shall not be subject to withholding under section 

1471 ofthe U.S. Internal Revenue Code unless such Reporting Uzbekistan Financial Institution is 

treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 3(b) of 

Article 5 ofthis Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall not 

require a Reporting Uzbekistan Financial Institution to withhold tax under section 1471 or 1472 

ofthe U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder 

(as defined in section 1471(d)(6) ofthe U.S. Internal Revenue Code), or to close such account, if 

the U.S. Competent Authority receives the information set forth in paragraph 2 ofArticle 2 ofthis 

Agreement, subject to the provisions ofArticle 3 ofthis Agreement, with respect to such account. 

3. Specific Treatment of Uzbekistan Retirement Plans. The United States shall treat as 

deemed-compliant FFls or exempt beneficial owners, as appropriate, for purposes ofsections 1471 

and 1472 ofthe U.S. Internal Revenue Code, Uzbekistan retirement plans described in Annex II. 

For this purpose, a Uzbekistan retirement plan includes an Entity established or located in, and 

regulated by, Uzbekistan, or a predetermined contractual or legal arrangement, operated to provide 

pension or retirement benefits or earn income for providing such benefits under the laws of 

Uzbekistan and regulated with respect to contributions, distributions, reporting, sponsorship, and 

taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFls and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Uzbekistan Financial 

Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for 

purposes of section 1471 ofthe U.S. Internal Revenue Code. 

5. Special Rules Regarding Related Entities and Branches That Are Nonparticipating 

Financial Institutions. If a Uzbekistan Financial Institution, that otherwise meets the requirements 

described in paragraph 1 ofthis Article or is described in paragraph 3 or 4 ofthis Article, has a 

Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch 

from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of 

section 1471 ofthe U.S. Internal Revenue Code or has a Related Entity or branch that is treated as 

a Nonparticipating Financial Institution solely due to the expiration ofthe transitional rule for 

limited FFis and limited branches under relevant U.S. Treasury Regulations, such Uzbekistan 

Financial Institution shall continue to be in compliance with the terms ofthis Agreement and shall 

continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for 

purposes ofsection 1471 ofthe U.S. Internal Revenue Code, provided that: 

a) 	 the Uzbekistan Financial Institution treats each such Related Entity or branch as a 

separate Nonparticipating Financial Institution for purposes of all the reporting and 

withholding requirements ofthis Agreement and each such Related Entity or 

branch identifies itself to withholding agents as a Nonparticipating Financial 

Institution; 

b) 	 each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 1471 ofthe 

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U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) 	 such Related Entity or branch does not specifically solicit U.S. accounts held by 

persons that are not resident in the jurisdiction where such Related Entity or 

branch is located or accounts held by Nonparticipating Financial Institutions that 

are not established in the jurisdiction where such Related Entity or branch is 

located, and such Related Entity or branch is not used by the Uzbekistan Financial 

Institution or any other Related Entity to circumvent the obligations under this 

Agreement or under section 1471 ofthe U.S. Internal Revenue Code, as 

appropriate. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 ofthis 

Agreement: 

a) 	 Uzbekistan shall not be obligated to obtain and exchange information with respect 

to a calendar year that is prior to the calendar year with respect to which similar 

information is required to be reported to the IRS by participating FFis pursuant to 

relevant U.S. Treasury Regulations; and 

b) 	 Uzbekistan shall not be obligated to begin exchanging information prior to the 

date by which participating FFis are required to report similar information to the 

IRS under relevant U.S. Treasury Regulations. 

7. Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding Article 1 

ofthis Agreement and the definitions provided in the Annexes to this Agreement, in implementing 

this Agreement, Uzbekistan may use, and may permit Uzbekistan Financial Institutions to use, a 

definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this 

Agreement, provided that such application would not frustrate the purposes ofthis Agreement. 

Article 5 


Collaboration on Compliance and Enforcement 


1. General Inquiries. Subject to any further terms set forth in a competent authority 

agreement concluded pursuant to paragraph 6 of Article 3 ofthis Agreement, the U.S. Competent 

Authority may make follow-up requests to the Uzbekistan Competent Authority, pursuant to 

which the Uzbekistan Competent Authority shall obtain and provide additional information with 

respect to a U.S. Reportable Account, including the account statements prepared in the ordinary 

course ofa Reporting Uzbekistan Financial Institution's business that summarize the activity 

(including withdrawals, transfers, and closures) ofthe U.S. Reportable Account. 

2. Minor and Administrative Errors. The U.S. Competent Authority shall notify the 

Uzbekistan Competent Authority when the U.S. Competent Authority has reason to believe that 

administrative errors or other minor errors may have led to incorrect or incomplete information 

reporting or resulted in other infringements ofthis Agreement. The Uzbekistan Competent 

Authority shall apply its domestic law (including applicable penalties) to obtain corrected and/or 

complete information or to resolve other infringements ofthis Agreement. 

3. 	 Significant Non-Compliance. 

a) The U.S. Competent Authority shall notify the Uzbekistan Competent 

11 

Authority when the U.S. Competent Authority has determined that there is 

significant non-compliance with the obligations under this Agreement with 

respect to a Reporting Uzbekistan Financial Institution. The Uzbekistan 

Competent Authority shall apply its domestic law (including applicable 

penalties) to address the significant non-compliance described in the notice. 

b) Ifsuch enforcement actions do not resolve the non-compliance within a period of 

18 months after notification ofsignificant non-compliance is first provided 

by the U.S. Competent Authority, the United States shall treat the Reporting 

Uzbekistan Financial Institution as a Nonparticipating Financial Institution 

pursuant to this subparagraph 3(b). 

4. Reliance on Third Party Service Providers. Uzbekistan may allow Reporting Uzbekistan 

Financial Institutions to use third party service providers to fulfill the obligations imposed on such 

Reporting Uzbekistan Financial Institutions by Uzbekistan, as contemplated in this Agreement, but 

these obligations shall remain the responsibility ofthe Reporting Uzbekistan Financial Institutions. 

5. Prevention of Avoidance. Uzbekistan shall implement as necessary requirements to prevent 

Financial Institutions from adopting practices intended to circumvent the reporting required under 

this Agreement. 

Article 6 


Mutual Commitment to Continue to Enhance the Effectiveness of Information 


Exchange and Transparency 


1. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed to work 

together, along with Partner Jurisdictions, to develop a practical and effective alternative approach to 

achieve the policy objectives of foreign passthru payment and gross proceeds withholding that 

minimizes burden. 

2. Documentation of Accounts Maintained as ofJune 30. 2014. With respect to U.S. 

Reportable Accounts maintained by a Reporting Uzbekistan Financial Institution as ofJune 30, 

2014, Uzbekistan commits to establish, by January 1, 2017, for reporting with respect to 2017 and 

subsequent years, rules requiring Reporting Uzbekistan Financial Institutions to obtain the U.S. TIN 

of each Specified U.S. Person as required pursuant to subparagraph 2(a) ofArticle 2 ofthis 

Agreement. 

Article 7 

Consistency in the Application ofFATCA to Partner Jurisdictions 

1. Uzbekistan shall be granted the benefit of any more favorable terms under Article 4 or Annex 

I of this Agreement relating to the application of FATCA to Uzbekistan Financial Institutions 

afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the 

other Partner Jurisdiction commits to undertake the same obligations as Uzbekistan described in 

Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described therein 

and in Articles 5, 6, 7, 10 and 11 ofthis Agreement. 

2. The United States shall notify Uzbekistan of any such more favorable terms, and such 

more favorable terms shall apply automatically under this Agreement as if such terms were 

specified in this Agreement and effective as of the date ofsigning ofthe agreement incorporating 

the more favorable terms, unless Uzbekistan declines in writing the application thereof. 

12 

Article 8 


Mutual Agreement Procedure 


1. Where difficulties or doubts arise between the Parties regarding the implementation, 

application, or interpretation of this Agreement, the Competent Authorities shall endeavor to 

resolve the matter by mutual agreement. 

2. The Competent Authorities may adopt and implement procedures to facilitate the 

implementation ofthis Agreement. 

3. The Competent Authorities may communicate with each other directly for purposes 

of reaching a mutual agreement under this Article. 

Article 9 

Confidentiality 

1. The Uzbekistan Competent Authority shall treat any information received from the 

United States pursuant to Article 5 of this Agreement as confidential and shall only disclose such 

information as may be necessary to carry out its obligations under this Agreement. Such 

information may be disclosed in connection with court proceedings related to the performance of 

the obligations of Uzbekistan under this Agreement. 

2. Information provided to the U.S. Competent Authority pursuant Articles 2 and 5 of this 

Agreement shall be treated as confidential and may be disclosed only to persons or authorities 

(including courts and administrative bodies) ofthe Government of the United States concerned with 

the assessment, collection, or administration of, the enforcement or prosecution in respect of, or the 

determination of appeals in relation to, U.S. federal taxes, or the oversight of such functions. Such 

persons or authorities shall use such information only for such purposes. Such persons may disclose 

the information in public court proceedings or in judicial decisions. The information may not be 

disclosed to any other person, entity, authority, or jurisdiction. Notwithstanding the foregoing, 

where Uzbekistan provides prior, written consent, the information may be used for purposes 

permitted under the provisions of a mutual legal assistance treaty in force between the Parties that 

allows for the exchange of tax information. 

Article 10 

Consultations and Amendments 

1. In case any difficulties in the implementation of this Agreement arise, either Party may, 

independently of the mutual agreement procedure described in paragraph 1 of Article 8 of this 

Agreement, request consultations to develop appropriate measures to ensure the fulfillment of this 

Agreement. 

2. This Agreement may be amended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same procedures as 

set forth in paragraph 1 of Article 12 of this Agreement. 

13 
Article 11 


Annexes 


The Annexes form an integral part ofthis Agreement. 

Article 12 

Term of Agreement 

l. This Agreement shall enter into force on the date of Uzbekistan's written notification to the 

United States that Uzbekistan has completed its necessary internal procedures for entry into force 

of this Agreement. 

2. Either Party may terminate this Agreement by giving notice of termination in writing to the 

other Party. Such termination shall become effective on the first day of the month following the 

expiration of a period of 12 months after the date of the notice oftermination. 

3. The Parties shall, prior to December 31, 2016, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement. 

4. If this Agreement is terminated, both Parties shall remain bound by the provisions of 

Article 9 of this Agreement with respect to any information obtained under this Agreement. 

In witness whereof, the undersigned, being duly authorized thereto by their respective Governments, 

have signed this Agreement. 

Done at Tashkent, this 3rd day of April, 2015 in duplicate in the English language. A Russian 

language text shall be prepared which shall be considered equally authentic upon an exchange of 

diplomatic notes between the Parties confirming its conformity with the English language text. 

FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE REPUBLIC 

THE UNITED STATES OF AMERICA: OF UZBEKISTAN: 

14 

NOTE: Russian language text attached was prepared that is considered to be equally authentic by an exchange of diplomatic notes of 

 December 23, 2016 and January 28, 2017 at Tashkent confirming its conformity with the English language text.
ANNEX I 


DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 


REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATING 


FINANCIAL INSTITUTIONS 


I. General. 

A. Uzbekistan shall require that Reporting Uzbekistan Financial Institutions apply the 

due diligence procedures contained in this Annex I to identify U.S. Reportable Accounts 

and accounts held by Nonparticipating Financial Institutions. 

B. For purposes of the Agreement, 

l. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an account 

shall be determined as of the last day of the calendar year or other appropriate 

reporting period. 

3. Where a balance or value threshold is to be determined as of June 30, 

2014 under this Annex I, the relevant balance or value shall be determined as of 

that day or the last day of the reporting period ending immediately before June 

30, 2014, and where a balance or value threshold is to be determined as of the 

last day of a calendar year under this Annex I, the relevant balance or value shall 

be determined as of the last day of the calendar year or other appropriate 

reporting period. 

4. Subject to subparagraph E(l) of section II of this Annex I, an account 

shall be treated as a U.S. Reportable Account beginning as of the date it is 

identified as such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. 

Reportable Account shall be reported annually in the calendar year following the 

year to which the information relates. 

C. As an alternative to the procedures described in each section of this Annex I, 

Uzbekistan may permit Reporting Uzbekistan Financial Institutions to rely on the 

procedures described in relevant U.S. Treasury Regulations to establish whether an account 

is a U.S. Reportable Account or an account held by a Nonparticipating Financial 

Institution. Uzbekistan may permit Reporting Uzbekistan Financial Institutions to make 

such election separately for each section of this Annex I either with respect to all relevant 

Financial Accounts or, separately, with respect to any clearly identified group of such 

accounts (such as by line of business or the location of where the account is maintained). 

II. Preexisting Individual Accounts. The following rules and procedures apply for 

purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by 

individuals ("Preexisting Individual Accounts"). 

A. Accounts Not Reguired to Be Reviewed. Identified, or Reported. Unless the 

Reporting Uzbekistan Financial Institution elects otherwise, either with respect to all 
Preexisting Individual Accounts or, separately, with respect to any clearly identified group 

ofsuch accounts, where the implementing rules in Uzbekistan provide for such an election, 

the following Preexisting Individual Accounts are not required to be reviewed, identified, or 

reported as U.S. Reportable Accounts: 

1. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as ofJune 30, 2014. 

2. Subject to subparagraph E(2) ofthis section, a Preexisting Individual Account 

that is a Cash Value Insurance Contract or an Annuity Contract with a balance or 

value of$250,000 or less as ofJune 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance Contract or 

an Annuity Contract, provided the law or regulations of Uzbekistan or the United 

States effectively prevent the sale ofsuch a Cash Value Insurance Contract or an 

Annuity Contract to U.S. residents (e.g., ifthe relevant Financial Institution does not 

have the required registration under U.S. law, and the law ofUzbekistan requires 

reporting or withholding with respect to insurance products held by residents of 

Uzbekistan). 

4. A Depository Account with a balance of $50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or Value as 

ofJune 30. 2014. that Exceeds $50.000 ($250.000 for a Cash Value Insurance Contract or 

Annuity Contract). But Does Not Exceed $1.000,000 ("Lower Value Accounts"). 

1. Electronic Record Search. The Reporting Uzbekistan Financial 

Institution must review electronically searchable data maintained by the Reporting 

Uzbekistan Financial Institution for any ofthe following U.S. indicia: 

a) Identification ofthe Account Holder as a U.S. citizen or resident; 

b) Unambiguous indication ofa U.S. place of birth; 

c) Current U.S. mailing or residence address (including a U.S. 

post office box); 

d) Current U.S. telephone number; 

e) Standing instructions to transfer funds to an account maintained in the 

United States; 

f) Currently effective power of attorney or signatory authority 

granted to a person with a U.S. address; or 

g) An "in-care-of' or "hold mail" address that is the sole address the 

Reporting Uzbekistan Financial Institution has on file for the Account 

Holder. In the case of a Preexisting Individual Account that is a Lower 

Value Account, an "in-care-of' address outside the United States or "hold 

mail" address shall not be treated as U.S. indicia. 

2. Ifnone ofthe U.S. indicia listed in subparagraph B(l) ofthis section are 

2 

discovered in the electronic search, then no further action is required until there is 

a change in circumstances that results in one or more U.S. indicia being associated 

with the account, or the account becomes a High Value Account described in 

paragraph D ofthis section. 

3. If any of the U.S. indicia listed in subparagraph B(l) of this section are 

discovered in the electronic search, or if there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account, then the 

Reporting Uzbekistan Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B( 4) ofthis section and 

one ofthe exceptions in such subparagraph applies with respect to that account. 

4. Notwithstanding a finding of U.S. indicia under subparagraph B(l) of this 

section, a Reporting Uzbekistan Financial Institution is not required to treat an 

account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously indicates 

a U.S. place ofbirth, the Reporting Uzbekistan Financial Institution 

obtains, or has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); 

(2) A non-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Account Holder's Certificate of Loss of 

Nationality ofthe United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have 

such a certificate despite relinquishing U.S. citizenship; 

or 

(b) The reason the Account Holder did not obtain 

U.S. citizenship at birth. 

b) Where the Account Holder information contains a cu"ent U.S. 

mailing or residence address, or one or more U.S. telephone numbers 

that are the only telephone numbers associated with the account, the 

Reporting Uzbekistan Financial Institution obtains, or has previously 

reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

3 
c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Uzbekistan Financial Institution obtains, or has 

previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

d) Where the Account Holder information contains a cu"ently 

effective power ofattorney or signatory authority granted to a person 

with a U.S. address, has an "in-care-of address or "hold mail" address 

that is the sole address identified/or the Account Holder, or has one or 

more U.S. telephone numbers (ifa non-U.S. telephone number is also 

associated with the account), the Reporting Uzbekistan Financial 

Institution obtains, or has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); or 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts That 

Are Lower Value Accounts. 

1. Review of Preexisting Individual Accounts that are Lower Value 

Accounts for U.S. indicia must be completed by June 30, 2016. 

2. Ifthere is a change of circumstances with respect to a Preexisting 

Individual Account that is a Lower Value Account that results in one or more U.S. 

indicia described in subparagraph B(l) ofthis section being associated with the 

account, then the Reporting Uzbekistan Financial Institution must treat the account 

as a U.S. Reportable Account unless subparagraph B(4) of this section applies. 

3. Except for Depository Accounts described in subparagraph A(4) of this 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, unless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a Balance 

or Value That Exceeds $1.000,000 as of June 30, 2014, or December 31 of 2015 or Any 

Subsequent Year ("High Value Accounts"). 

l. Electronic Record Search. The Reporting Uzbekistan Financial Institution 

4 
must review electronically searchable data maintained by the Reporting Uzbekistan 

Financial Institution for any ofthe U.S. indicia described in subparagraph B(l) of 

this section. 

2. Paper Record Search. Ifthe Reporting Uzbekistan Financial Institution's 

electronically searchable databases include fields for, and capture all ofthe 

information described in, subparagraph 0(3) ofthis section, then no further paper 

record search is required. Ifthe electronic databases do not capture all ofthis 

information, then with respect to a High Value Account, the Reporting Uzbekistan 

Financial Institution must also review the current customer master file and, to the 

extent not contained in the current customer master file, the following documents 

associated with the account and obtained by the Reporting Uzbekistan Financial 

Institution within the last five years for any ofthe U.S. indicia described in 

subparagraph B(l) ofthis section: 

a) The most recent documentary evidence collected with respect to 

the account; 

b) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting 

Uzbekistan Financial Institution pursuant to AMUKYC Procedures or 

for other regulatory purposes; 

d) Any power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect. 

3. Exception Where Databases Contain Sufficient Information. A Reporting 

Uzbekistan Financial Institution is not required to perform the paper record search 

described in subparagraph D(2) of this section if the Reporting Uzbekistan Financial 

Institution's electronically searchable information includes the following: 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on file with the Reporting Uzbekistan Financial Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Uzbekistan Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch ofthe 

Reporting Uzbekistan Financial Institution or another Financial 

Institution); 

e) Whether there is a current "in-care-of' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority for 

the account. 

5 

4. Relationship Manager Inquiry for Actual Knowledge. In addition to the 

electronic and paper record searches described above, the Reporting Uzbekistan 

Financial Institution must treat as a U.S. Reportable Account any High Value 

Account assigned to a relationship manager (including any Financial Accounts 

aggregated with such High Value Account) ifthe relationship manager has actual 

knowledge that the Account Holder is a Specified U.S. Person. 

5. Effect of Finding U.S. Indicia. 

I 

a) Ifnone of the U.S. indicia listed in subparagraph B(l) ofthis 

section are discovered in the enhanced review of High Value Accounts 

described above, and the account is not identified as held by a Specified 

U.S. Person in subparagraph D(4) of this section, then no further action is 

required until there is a change in circumstances that results in one or 

more U.S. indicia being associated with the account. 

b) Ifany of the U.S. indicia listed in subparagraph B(l) ofthis 

section are discovered in the enhanced review of High Value Accounts 

described above, or if there is a subsequent change in circumstances that 

results in one or more U.S. indicia being associated with the account, then 

the Reporting Uzbekistan Financial Institution must treat the account as a 

U.S. Reportable Account unless it elects to apply subparagraph B(4) of 

this section and one of the exceptions in such subparagraph applies with 

respect to that account. 

c) Except for Depository Accounts described in subparagraph A( 4) of 

this section, any Preexisting Individual Account that has been identified as a 

U.S. Reportable Account under this section shall be treated as a U.S. 

Reportable Account in all subsequent years, unless the Account Holder 

ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

I. If a Preexisting Individual Account is a High Value Account as of June 30, 

2014, the Reporting Uzbekistan Financial Institution must complete the enhanced 

review procedures described in paragraph D of this section with respect to such 

account by June 30, 2015. Ifbased on this review such account is identified as a U.S. 

Reportable Account on or before December 31, 2014, the Reporting Uzbekistan 

Financial Institution must report the required information about such account with 

respect to 2014 in the first report on the account and on an annual basis thereafter. In 

the case of an account identified as a U.S. Reportable Account after December 31, 

2014 and on or before June 30, 2015, the Reporting Uzbekistan Financial Institution 

is not required to report information about such account with respect to 2014, but 

must report information about the account on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of June 

30, 2014, but becomes a High Value Account as of the last day of 2015 or any 

subsequent calendar year, the Reporting Uzbekistan Financial Institution must 

complete the enhanced review procedures described in paragraph D of this section 

with respect to such account within six months after the last day of the calendar year 

in which the account becomes a High Value Account. If based on this review such 

6 
account is identified as a U.S. Reportable Account, the Reporting Uzbekistan 

Financial Institution must report the required information about such account with 

respect to the year in which it is identified as a U.S. Reportable Account and 

subsequent years on an annual basis, unless the Account Holder ceases to be a 

Specified U.S. Person. 

3. Once a Reporting Uzbekistan Financial Institution applies the enhanced 

review procedures described in paragraph D of this section to a High Value Account, 

the Reporting Uzbekistan Financial Institution is not required to re-apply such 

procedures, other than the relationship manager inquiry described in subparagraph 

D(4) of this section, to the same High Value Account in any subsequent year. 

4. If there is a change of circumstances with respect to a High Value Account 

that results in one or more U.S. indicia described in subparagraph B(l) of this section 

being associated with the account, then the Reporting Uzbekistan Financial 

Institution must treat the account as a U.S. Reportable Account unless it elects to 

apply subparagraph B(4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

5. A Reporting Uzbekistan Financial Institution must implement procedures 

to ensure that a relationship manager identifies any change in circumstances of an 

account. For example, if a relationship manager is notified that the Account 

Holder has a new mailing address in the United States, the Reporting Uzbekistan 

Financial Institution is required to treat the new address as a change in 

circumstances and, if it elects to apply subparagraph B(4) of this section, is 

required to obtain the appropriate documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain Other 

Purposes. A Reporting Uzbekistan Financial Institution that has previously obtained 

documentation from an Account Holder to establish the Account Holder's status as 

neither a U.S. citizen nor a U.S. resident in order to meet its obligations under a qualified 

intermediary, withholding foreign partnership, or withholding foreign trust agreement 

with the IRS, or to fulfill its obligations under chapter 61 of Title 26 of the United States 

Code, is not required to perform the procedures described in subparagraph B( 1) of this 

section with respect to Lower Value Accounts or subparagraphs D(l) through D(3) of this 

section with respect to High Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts among Financial Accounts held by individuals and opened 

on or after July 1, 2014 ("New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed. Identified. or Reported. Unless the 

Reporting Uzbekistan Financial Institution elects otherwise, either with respect to all New 

Individual Accounts or, separately, with respect to any clearly identified group of such 

accounts, where the implementing rules in Uzbekistan provide for such an election, the 

following New Individual Accounts are not required to be reviewed, identified, or 

reported as U.S. Reportable Accounts: 

1. A Depository Account unless the account balance exceeds $50,000 at the 

end of any calendar year or other appropriate reporting period. 

7 

2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 

at the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts not 

described in paragraph A of this section, upon account opening (or within 90 days after 

the end ofthe calendar year in which the account ceases to be described in paragraph A of 

this section), the Reporting Uzbekistan Financial Institution must obtain a selfcertification, which may be part of the account opening documentation, that allows the 

Reporting Uzbekistan Financial Institution to determine whether the Account Holder is 

resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered 

to be resident in the United States for tax purposes, even if the Account Holder is also a 

tax resident of another jurisdiction) and confirm the reasonableness of such selfcertification based on the information obtained by the Reporting Uzbekistan Financial 

Institution in connection with the opening of the account, including any documentation 

collected pursuant to AML/KYC Procedures. 

1. Ifthe self-certification establishes that the Account Holder is resident in the 

United States for tax purposes, the Reporting Uzbekistan Financial Institution must 

treat the account as a U.S. Reportable Account and obtain a self-certification that 

includes the Account Holder's U.S. TIN (which may be an IRS Form W-9 or other 

similar agreed form). 

2. If there is a change of circumstances with respect to a New Individual 

Account that causes the Reporting Uzbekistan Financial Institution to know, or have 

reason to know, that the original self-certification is incorrect or unreliable, the 

Reporting Uzbekistan Financial Institution cannot rely on the original selfcertification and must obtain a valid self-certification that establishes whether the 

Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting 

Uzbekistan Financial Institution is unable to obtain a valid self-certification, the 

Reporting Uzbekistan Financial Institution must treat the account as a U.S. 

Reportable Account. 

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions 

among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Uzbekistan Financial Institution elects otherwise, either with respect 

to all Preexisting Entity Accounts or, separately, with respect to any clearly identified 

group of such accounts, where the implementing rules in Uzbekistan provide for such an 

election, a Preexisting Entity Account with an account balance or value that does not 

exceed $250,000 as ofJune 30, 2014, is not required to be reviewed, identified, or reported 

as a U.S. Reportable Account until the account balance or value exceeds $1,000,000. 

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has an account 

balance or value that exceeds $250,000 as ofJune 30, 2014, and a Preexisting Entity Account 

that does not exceed $250,000 as of June 30, 2014 but the account balance or value of which 

exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be 

reviewed in accordance with the procedures set forth in paragraph D ofthis section. 

C. Entity Accounts With Respect to Which Reporting Is Required. With respect to 

8 
Preexisting Entity Accounts described in paragraph B of this section, only accounts that are 

held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one 

or more Controlling Persons who are U.S. citizens or residents, shall be treated as UB. 

Reportable Accounts. In addition, accounts held by Nonparticipating Financial Institutions 

shall be treated as accounts for which aggregate payments as described in subparagraph l (b) 

of Article 4 ofthe Agreement are reported to the Uzbekistan Competent Authority. 

D. Review Procedures for Identifying Entitv Accounts With Respect to Which 

Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of this 

section, the Reporting Uzbekistan Financial Institution must apply the following review 

procedures to determine whether the account is held by one or more Specified U.S. Persons, 

by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, 

or by Nonparticipating Financial Institutions: 

1. Determine Whether the Entity Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information indicates 

that the Account Holder is a U.S. Person. For this purpose, information 

indicating that the Account Holder is a U.S. Person includes a U.S. place 

of incorporation or organization, or a U.S. address. 

b) If the information indicates that the Account Holder is a U.S. 

Person, the Reporting Uzbekistan Financial Institution must treat the 

account as a U.S. Reportable Account unless it obtains a self-certification 

from the Account Holder (which may be on an IRS Form W-8 or W-9, or 

a similar agreed form), or reasonably determines based on information in 

its possession or that is publicly available, that the Account Holder is not a 

Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information 

indicates that the Account Holder is a Financial Institution. 

b) Ifthe information indicates that the Account Holder is a Financial 

Institution, or the Reporting Uzbekistan Financial Institution verifies the 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFI list, then the account is not a U.S. Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate Reporting 

Under Subparagraph l(b) of Article 4 of the Agreement. 

a) Subject to subparagraph 0(3)(b) of this section, a Reporting 

Uzbekistan Financial Institution may determine that the Account Holder is 

an Uzbekistan Financial Institution or other Partner Jurisdiction Financial 

Institution if the Reporting Uzbekistan Financial Institution reasonably 

determines that the Account Holder has such status on the basis of the 

9 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFI list or other information that is publicly available or in 

the possession of the Reporting Uzbekistan Financial Institution, as 

applicable. In such case, no further review, identification, or reporting is 

required with respect to the account. 

b) If the Account Holder is an Uzbekistan Financial Institution or 

other Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported 

as contemplated in subparagraph 1 (b) of Article 4 ofthe Agreement. 

c) Ifthe Account Holder is not a Uzbekistan Financial Institution or 

other Partner Jurisdiction Financial Institution, then the Reporting 

Uzbekistan Financial Institution must treat the Account Holder as a 

Nonparticipating Financial Institution payments to which are reportable 

under subparagraph 1 (b) of Article 4 of the Agreement, unless the 

Reporting Uzbekistan Financial Institution: 

(1) Obtains a self-certification (which may be on an IRS Form W-8 

or similar agreed form) from the Account Holder that it is a certified 

deemed-compliant FFI, or an exempt beneficial owner, as those terms are 

defined in relevant U.S. Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global Intermediary 

Identification Number on the published IRS FFI list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. Reportable 

Account. With respect to an Account Holder of a Preexisting Entity Account that 

is not identified as either a U.S. Person or a Financial Institution, the Reporting 

Uzbekistan Financial Institution must identify (i) whether the Account Holder 

has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and 

(iii) whether any of the Controlling Persons of the Account Holder is a U.S. 

citizen or resident. In making these determinations the Reporting Uzbekistan 

Financial Institution must follow the guidance in subparagraphs D(4)(a) through 

D( 4 )( d) of this section in the order most appropriate under the circumstances. 

a) For purposes of determining the Controlling Persons of an 

Account Holder, a Reporting Uzbekistan Financial Institution may rely on 

information collected and maintained pursuant to AML/KYC Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Uzbekistan Financial Institution must obtain 

a self-certification (which may be on an IRS Form W-8 or W-9, or on a 

similar agreed form) from the Account Holder to establish its status, unless 

it has information in its possession or that is publicly available, based on 

which it can reasonably determine that the Account Holder is an Active 

NFFE. 

c) For purposes of determining whether a Controlling Person of a 

10 

Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting 

Uzbekistan Financial Institution may rely on: 

(1) Information collected and maintained pursuant to AML/KYC 

Procedures in the case of a Preexisting Entity Account held by 

one or more NFFEs with an account balance or value that does not 

exceed $1,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 or W9, or on a similar agreed form) from the Account Holder or such 

Controlling Person in the case of a Preexisting Entity Account 

held by one or more NFFEs with an account balance or value that 

exceeds $1,000,000. 

d) If any Controlling Person of a Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting Entity 

Accounts. 

l. Review of Preexisting Entity Accounts with an account balance or value 

that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 

2. Review of Preexisting Entity Accounts with an account balance or value 

that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of 

December 31 of 2015 or any subsequent year, must be completed within six 

months after the last day of the calendar year in which the account balance or 

value exceeds $1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting Entity 

Account that causes the Reporting Uzbekistan Financial Institution to know, or 

have reason to know, that the self-certification or other documentation associated 

with an account is incorrect or unreliable, the Reporting Uzbekistan Financial 

Institution must redetermine the status of the account in accordance with the 

procedures set forth in paragraph D ofthis section. 

V. New Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 

("New Entity Accounts"). 

A. Entity Accounts Not Reauired to Be Reviewed. Identified or Reported. 

Unless the Reporting Uzbekistan Financial Institution elects otherwise, either with respect 

to all New Entity Accounts or, separately, with respect to any clearly identified group of 

such accounts, where the implementing rules in Uzbekistan provide for such election, a 

credit card account or a revolving credit facility treated as a New Entity Account is not 

required to be reviewed, identified, or reported, provided that the Reporting Uzbekistan 

Financial Institution maintaining such account implements policies and procedures to 

prevent an account balance owed to the Account Holder that exceeds $50,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not described in 

paragraph A of this section, the Reporting Uzbekistan Financial Institution must determine 

11 

whether the Account Holder is: (i) a Specified U.S. Person; (ii) an Uzbekistan Financial 

Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a 

deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in 

relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 

I. Subject to subparagraph B(2) ofthis section, a Reporting Uzbekistan 

Financial Institution may determine that the Account Holder is an Active NFFE, 

an Uzbekistan Financial Institution, or other Partner Jurisdiction Financial 

Institution ifthe Reporting Uzbekistan Financial Institution reasonably 

determines that the Account Holder has such status on the basis ofthe Account 

Holder's Global Intermediary Identification Number or other information that is 

publicly available or in the possession ofthe Reporting Uzbekistan Financial 

Institution, as applicable. 

2. If the Account Holder is an Uzbekistan Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating 

Financial Institution, then the account is not a U.S. Reportable Account, but 

payments to the Account Holder must be reported as contemplated in 

subparagraph 1 (b) ofArticle 4 ofthe Agreement. 

3. In all other cases, a Reporting Uzbekistan Financial Institution must 

obtain a self-certification from the Account Holder to establish the Account 

Holder's status. Based on the self-certification, the following rules apply: 

a) Ifthe Account Holder is a Specified U.S. Person, the Reporting 

Uzbekistan Financial Institution must treat the account as a U.S. 

Reportable Account. 

b) Ifthe Account Holder is a Passive NFFE, the Reporting 

Uzbekistan Financial Institution must identify the Controlling Persons as 

determined under AML/KYC Procedures, and must determine whether any 

such person is a U.S. citizen or resident on the basis of a self-certification 

from the Account Holder or such person. Ifany such person is a U.S. 

citizen or resident, the Reporting Uzbekistan Financial Institution must 

treat the account as a U.S. Reportable Account. 

c) Ifthe Account Holder is: (i) a U.S. Person that is not a Specified 

U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, an 

Uzbekistan Financial Institution or other Partner Jurisdiction Financial 

Institution; (iii) a participating FFI, a deemed- compliant FFI, or an 

exempt beneficial owner, as those terms are defined in relevant U.S. 

Treasury Regulations; (iv) an Active NFFE; or (v) a Passive NFFE none 

of the Controlling Persons of which is a U.S. citizen or resident, then the 

account is not a U.S. Reportable Account, and no reporting is required 

with respect to the account. 

d) Ifthe Account Holder is a Nonparticipating Financial Institution 

(including an Uzbekistan Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the IRS as a Nonparticipating 

Financial Institution), then the account is not a U.S. Reportable Account, 

but payments to the Account Holder must be reported as contemplated in 

12 

subparagraph 1 (b) ofArticle 4 ofthe Agreement. 

VI. Special Rules and Definitions. The following additional rules and definitions apply in 

implementing the due diligence procedures described above: 

A. Reliance on Self-Certifications and Documentary Evidence. A Reporting 

Uzbekistan Financial Institution may not rely on a self-certification or documentary 

evidence if the Reporting Uzbekistan Financial Institution knows or has reason to know 

that the self-certification or documentary evidence is incorrect or unreliable. 

B. Definitions. The following definitions apply for purposes ofthis Annex I. 

1. AMUKYC Procedures. "AMUKYC Procedures" means the customer 

due diligence procedures of a Reporting Uzbekistan Financial Institution pursuant 

to the anti-money laundering or similar requirements of Uzbekistan to which such 

Reporting Uzbekistan Financial Institution is subject. 

2. NFFE. An ''NFFE" means any Non-U.S. Entity that is not an FFI as 

defined in relevant U.S. Treasury Regulations or is an Entity described in 

subparagraph B(4)G) ofthis section, and also includes any Non-U.S. Entity that is 

established in Uzbekistan or another Partner Jurisdiction and that is not a 

Financial Institution. 

3. Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an 

Active NFFE, or (ii) a withholding foreign partnership or withholding foreign 

trust pursuant to relevant U.S. Treasury Regulations. 

4. Active NFFE. An "Active NFFE" means any NFFE that meets any ofthe 

following criteria: 

a) Less than 50 percent ofthe NFFE's gross income for the 

preceding calendar year or other appropriate reporting period is passive 

income and less than 50 percent ofthe assets held by the NFFE during the 

preceding calendar year or other appropriate reporting period are assets 

that produce or are held for the production of passive income; 

b) The stock of the NFFE is regularly traded on an established 

securities market or the NFFE is a Related Entity of an Entity the stock of 

which is regularly traded on an established securities market; 

c) The NFFE is organized in a U.S. Territory and all of the owners 

ofthe payee are bona fide residents ofthat U.S. Territory; 

d) The NFFE is a government (other than the U.S. government), a 

political subdivision of such government (which, for the avoidance of 

doubt, includes a state, province, county, or municipality), or a public 

body performing a function of such government or a political subdivision 

thereof, a government of a U.S. Territory, an international organization, a 

non-U.S. central bank of issue, or an Entity wholly owned by one or more 

ofthe foregoing; 

e) Substantially all of the activities of the NFFE consist of holding 

13 
(in whole or in part) the outstanding stock of, or providing financing and 

services to, one or more subsidiaries that engage in trades or businesses 

other than the business of a Financial Institution, except that an entity 

shall not qualify for NFFE status if the entity functions (or holds itself 

out) as an investment fund, such as a private equity fund, venture capital 

fund, leveraged buyout fund, or any investment vehicle whose purpose is 

to acquire or fund companies and then hold interests in those companies as 

capital assets for investment purposes; 

f) The NFFE is not yet operating a business and has no prior 

operating history, but is investing capital into assets with the intent to 

operate a business other than that of a Financial Institution, provided that 

the NFFE shall not qualify for this exception after the date that is 24 

months after the date ofthe initial organization ofthe NFFE; 

g) The NFFE was not a Financial Institution in the past five years, 

and is in the process of liquidating its assets or is reorganizing with the 

intent to continue or recommence operations in a business other than that 

of a Financial Institution; 

h) The NFFE primarily engages in financing and hedging 

transactions with, or for, Related Entities that are not Financial 

Institutions, and does not provide financing or hedging services to any 

Entity that is not a Related Entity, provided that the group of any such 

Related Entities is primarily engaged in a business other than that of a 

Financial Institution; 

i) The NFFE is an "excepted NFFE" as described in relevant U.S. 

Treasury Regulations; or 

j) The NFFE meets all ofthe following requirements: 

i. It is established and operated in its jurisdiction of 

residence exclusively for religious, charitable, scientific, 

artistic, cultural, athletic, or educational purposes; or it is 

established and operated in its jurisdiction of residence and it 

is a professional organization, business league, chamber of 

commerce, labor organization, agricultural or horticultural 

organization, civic league or an organization operated 

exclusively for the promotion ofsocial welfare; 

ii. It is exempt from income tax in its jurisdiction ofresidence; 

m. It has no shareholders or members who have a proprietary 

or beneficial interest in its income or assets; 

iv. The applicable laws ofthe NFFE's jurisdiction of 

residence or the NFFE's formation documents do not permit 

any income or assets ofthe NFFE to be distributed to, or 

applied for the benefit of, a private person or non-charitable 

Entity other than pursuant to the conduct ofthe NFFE's 

charitable activities, or aS payment ofreasonable 

compensation for services rendered, or as payment 

14 
representing the fair market value ofproperty which the 

NFFE has purchased; and 

v. The applicable laws ofthe NFFE'sjurisdiction of 

residence or the NFFE's formation documents require that, 

upon the NFFE's liquidation or dissolution, all of its assets be 

distributed to a governmental entity or other non-profit 

organization, or escheat to the government ofthe NFFE's 

jurisdiction ofresidence or any political subdivision thereof. 

5. Preexisting Account. A "Preexisting Account" means a Financial Account 

maintained by a Reporting Uzbekistan Financial Institution as of June 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes of determining the aggregate 

balance or value of Financial Accounts held by an individual, a Reporting Uzbekistan 

Financial Institution is required to aggregate all Financial Accounts maintained by the 

Reporting Uzbekistan Financial Institution, or by a Related Entity, but only to the extent 

that the Reporting Uzbekistan Financial Institution's computerized systems link the 

Financial Accounts by reference to a data element such as client number or taxpayer 

identification number, and allow account balances or values to be aggregated. Each holder 

of a jointly held Financial Account shall be attributed the entire balance or value of the 

jointly held Financial Account for purposes of applying the aggregation requirements 

described in this paragraph 1. 

2. Aggregation ofEntity Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a Reporting 

Uzbekistan Financial Institution is required to take into account all Financial 

Accounts that are maintained by the Reporting Uzbekistan Financial Institution, or by 

a Related Entity, but only to the extent that the Reporting Uzbekistan Financial 

Institution's computerized systems link the Financial Accounts by reference to a data 

element such as client number or taxpayer identification number, and allow account 

balances or values to be aggregated. 

3. Special Aggregation Rule Applicable to Relationship Managers. 

For purposes of determining the aggregate balance or value of Financial Accounts 

held by a person to determine whether a Financial Account is a High Value Account, 

a Reporting Uzbekistan Financial Institution is also required, in the case of any 

Financial Accounts that a relationship manager knows, or has reason to know, are 

directly or indirectly owned, controlled, or established (other than in a fiduciary 

capacity) by the same person, to aggregate all such accounts. 

4. Currency Translation Rule. For purposes of determining the balance or value 

of Financial Accounts denominated in a currency other than the U.S. dollar, a 

Reporting Uzbekistan Financial Institution must convert the U.S. dollar threshold 

amounts described in this Annex I into such currency using a published spot rate 

determined as of the last day of the calendar year preceding the year in which the 

Reporting Uzbekistan Financial Institution is determining the balance or value. 

D. Documentary Evidence. For purposes of this Annex I, acceptable 

documentary evidence includes any ofthe following: 

15 

1. A certificate of residence issued by an authorized government body (for 

example, a government or agency thereof, or a municipality) of the jurisdiction 

in which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an authorized 

government body (for example, a government or agency thereof, or a municipality), 

that includes the individual's name and is typically used for identification purposes. 

3. With respect to an Entity, any official documentation issued by an authorized 

government body (for example, a government or agency thereof, or a municipality) 

that includes the name ofthe Entity and either the address of its principal office in the 

jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction 

(or U.S. Territory) in which the Entity was incorporated or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with antimoney laundering rules that have been approved by the IRS in connection with a QI 

agreement (as described in relevant U.S. Treasury Regulations), any of the 

documents, other than a Form W-8 or W-9, referenced in the jurisdiction's 

attachment to the QI agreement for identifying individuals or 

Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of 

a Cash Value Insurance Contract. A Reporting Uzbekistan Financial Institution may 

presume that an individual beneficiary (other than the owner) of a Cash Value Insurance 

Contract receiving a death benefit is not a Specified U.S. Person and may treat such 

Financial Account as other than a U.S. Reportable Account unless the Reporting 

Uzbekistan Financial Institution has actual knowledge, or reason to know, that the 

beneficiary is a Specified U.S. Person. A Reporting Uzbekistan Financial Institution has 

reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. 

Person if the information collected by the Reporting Uzbekistan Financial Institution and 

associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(l) 

of section II of this Annex I. If a Reporting Uzbekistan Financial Institution has actual 

knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the 

Reporting Uzbekistan Financial Institution must follow the procedures in subparagraph 

B(3) of section II ofthis Annex I. 

F. Reliance on Third Parties. Regardless of whether an election is made under 

paragraph C of section I ofthis Annex I, Uzbekistan may permit Reporting Uzbekistan 

Financial Institutions to rely on due diligence procedures performed by third parties, to the 

extent provided in relevant U.S. Treasury Regulations. 

G. Alternative Procedures for New Accounts Opened Prior to Entrv Into 

Force of this Agreement. 

1. Applicability. IfUzbekistan has provided a written notice to the 

United States prior to entry into force ofthis Agreement that, as ofJuly 1, 

2014, Uzbekistan lacked the legal authority to require Reporting Uzbekistan 

Financial Institutions either: (i) to require Account Holders ofNew Individual 

Accounts to provide the self-certification specified in section III ofthis Annex 

16 

I, or (ii) to perform all the due diligence procedures related to New Entity 

Accounts specified in section V ofthis Annex I, then Reporting Uzbekistan 

Financial Institutions may apply the alternative procedures described in 

subparagraph G(2) of this section, as applicable, to such New Accounts, in 

lieu ofthe procedures otherwise required under this Annex I. The alternative 

procedures described in subparagraph G(2) ofthis section shall be available 

only for those New Individual Accounts or New Entity Accounts, as 

applicable, opened prior to the earlier of: (i) the date Uzbekistan has the ability 

to compel Reporting Uzbekistan Financial Institutions to comply with the due 

diligence procedures described in section III or section V ofthis Annex I, as 

applicable, which date Uzbekistan shall inform the United States of in writing 

by the date of entry into force of this Agreement, or (ii) the date of entry into 

force ofthis Agreement. Ifthe alternative procedures for New Entity 

Accounts opened on or after July 1, 2014, and before January 1, 2015, 

described in paragraph Hofthis section are applied with respect to all New 

Entity Accounts or a clearly identified group of such accounts, the alternative 

procedures described in this paragraph G may not be applied with respect to 

such New Entity Accounts. For all other New Accounts, Reporting 

Uzbekistan Financial Institutions must apply the due diligence procedures 

described in section III or section V ofthis Annex I, as applicable, to 

determine ifthe account is a U.S. Reportable Account or an account held by a 

Nonparticipating Financial Institution. 

2. Alternative Procedures. 

a) Within one year after the date of entry into force ofthis 

Agreement, Reporting Uzbekistan Financial Institutions must: (i) with 

respect to a New Individual Account described in subparagraph G(l) 

ofthis section, request the self-certification specified in section III of 

this Annex I and confirm the reasonableness of such self-certification 

consistent with the procedures described in section III of this Annex I, 

and (ii) with respect to a New Entity Account described in 

subparagraph G(l) ofthis section, perform the due diligence 

procedures specified in section V ofthis Annex I and request 

information as necessary to document the account, including any selfcertification, required by section V ofthis Annex I. 

b) Uzbekistan must report on any New Account that is identified 

pursuant to subparagraph G(2)(a) of this section as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial 

Institution, as applicable, by the date that is the later of: (i) September 

30 next following the date that the account is identified as a U.S. 

Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, or (ii) 90 days after the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information 

required to be reported with respect to such a New Account is any 

information that would have been reportable under this Agreement if 

the New Account had been identified as a U.S. Reportable Account or 

17 

as an account held by a Nonparticipating Financial Institution, as 

applicable, as ofthe date the account was opened. 

c) By the date that is one year after the date of entry into force of 

this Agreement, Reporting Uzbekistan Financial Institutions must close 

any New Account described in subparagraph G(l) ofthis section for 

which it was unable to collect the required self-certification or other 

documentation pursuant to the procedures described in subparagraph 

G(2)(a) ofthis section. In addition, by the date that is one year after 

the date ofentry into force ofthis Agreement, Reporting Uzbekistan 

Financial Institutions must: (i) with respect to such closed accounts 

that prior to such closure were New Individual Accounts (without 

regard to whether such accounts were High Value Accounts), perform 

the due diligence procedures specified in paragraph D of section II of 

this Annex I, or (ii) with respect to such closed accounts that prior to 

such closure were New Entity Accounts, perform the due diligence 

procedures specified in section IV ofthis Annex I. 

d) Uzbekistan must report on any closed account that is identified 

pursuant to subparagraph G(2)(c) ofthis section as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial 

Institution, as applicable, by the date that is the later of: (i) September 

30 next following the date that the account is identified as a U.S. 

Reportable Account or as an account held by a Nonparticipating 

Financial Institution, as applicable, or (ii) 90 days after the account is 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information 

required to be reported for such a closed account is any information 

that would have been reportable under this Agreement ifthe account 

had been identified as a U.S. Reportable Account or as an account held 

by a Nonparticipating Financial Institution, as applicable, as ofthe date 

the account was opened. 

H. Alternative Procedures for New Entity Accounts Opened on or after July 

1, 2014, and before Januarv l, 2015. For New Entity Accounts opened on or after 

July 1, 2014, and before January 1, 2015, either with respect to all New Entity 

Accounts or, separately, with respect to any clearly identified group ofsuch accounts, 

Uzbekistan may permit Reporting Uzbekistan Financial Institutions to treat such 

accounts as Preexisting Entity Accounts and apply the due diligence procedures 

related to Preexisting Entity Accounts specified in section IV ofthis Annex I in lieu 

ofthe due diligence procedures specified in section V ofthis Annex I. In this case, 

the due diligence procedures of section IV ofthis Annex I must be applied without 

regard to the account balance or value threshold specified in paragraph A of section 

IV ofthis Annex I. 

18 

ANNEX II 


The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFis, as 

the 	case may be, and the following accounts are excluded from the definition of Financial 

Accounts. 

This Annex II may be modified by a mutual written decision entered into between the Competent 

Authorities of Uzbekistan and the United States: (1) to include additional Entities and accounts 

that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar 

characteristics to the Entities and accounts described in this Annex II as of the date of signature 

of the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, 

no longer present a low risk o~~ing used by U.S. Persons to evade U.S. tax. 

Any such addition or removal shall be effective on the date of signature of the mutual decision, 

unless otherwise provided therein. Procedures for reaching such a mutual decision may be 

included in the mutual agreement or arrangement described in paragraph 6 of Article 3 of the 

Agreement. 

I. 	 Exempt Beneficial Owners other than Funds. The following Entities shall be treated as 

Non-Reporting Uzbekistan Financial Institutions and as exempt beneficial owners for 

purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with 

respect to a payment that is derived from an obligation held in connection with a 

commercial financial activity of a type engaged in by a Specified Insurance Company, 

Custodial Institution, or Depository Institution. 

A. 	 Governmental Entity. The government of Uzbekistan, any political subdivision of 

Uzbekistan (which, for the avoidance of doubt, includes a state, province, county, or 

municipality), or any wholly owned agency or instrumentality of Uzbekistan or any one 

or more of the foregoing (each, a "Uzbekistan Governmental Entity"). This category is 

comprised of the integral parts, controlled entities, and political subdivisions of 

Uzbekistan. 

1. 	 An integral part of Uzbekistan means any person, organization, agency, bureau, fund, 

instrumentality, or other body, however designated, that constitutes a governing authority 

of Uzbekistan. The net earnings of the governing authority must be credited to its own 

account or to other accounts of Uzbekistan, with no portion inuring to the benefit of any 

private person. An integral part does not include any individual who is a sovereign, 

official, or administrator acting in a private or personal capacity. 

2. 	 A controlled entity means an Entity that is separate in form from Uzbekistan or that 

otherwise constitutes a separate juridical entity, provided that: 

a) 	 The Entity is wholly owned and controlled by one or more Uzbekistan 

Governmental Entities directly or through one or more controlled entities; 

b) 	 The Entity's net earnings are credited to its own account or to the accounts of one or 

more Uzbekistan Governmental Entities, with no portion of its income inuring to the 

benefit of any private person; and 

c) 	 The Entity's assets vest in one or more Uzbekistan Governmental Entities upon 
dissolution. 

3. 	 Income does not inure to the benefit of private persons if such persons are the intended 

beneficiaries of a governmental program, and the program activities are performed for 

the general public with respect to the common welfare or relate to the administration of 

some phase of government. Notwithstanding the foregoing, however, income is 

considered to inure to the benefit of private persons ifthe income is derived from the use 

of a governmental entity to conduct a commercial business, such as a commercial 

banking business, that provides financial services to private persons. 

B. 	 International Organization. Any international organization or wholly owned agency or 

instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organization) (1) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with Uzbekistan; and (3) the 

income of which does not inure to the benefit of private persons. 

C. 	 Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government of Uzbekistan itself, issuing instruments intended to 

circulate as currency. Such an institution may include an instrumentality that is separate 

from the government of Uzbekistan, whether or not owned in whole or in part by 

Uzbekistan. 

II. 	 Funds that Qualify as Exempt Beneficial Owners. The following Entities shall be treated 

as Non-Reporting Uzbekistan Financial Institutions and as exempt beneficial owners for 

purposes ofsections 1471and1472 ofthe U.S. Internal Revenue Code. 

A. 	 Broad Participation Retirement Fund. A fund established in Uzbekistan to 

provide retirement, disability, or death benefits, or any combination thereof, to 

beneficiaries that are current or former employees (or persons designated by such 

employees) of one or more employers in consideration for services rendered, 

provided that the fund: 

1. 	 Does not have a single beneficiary with a right to more than five percent of the 

fund's assets; 

2. 	 Is subject to government regulation and provides annual information reporting 

about its beneficiaries to the relevant tax authorities in Uzbekistan; and 

3. 	 Satisfies at least one ofthe following requirements: 

a) 	 The fund is generally exempt from tax in Uzbekistan on investment income 

under the laws ofUzbekistan due to its status as a retirement or pension plan; 

b) 	 The fund receives at least 50 percent of its total contributions (other than 

transfers of assets from other plans described in paragraphs A through C of this 

section or from retirement and pension accounts described in subparagraph 

A(l) ofsection V ofthis Annex II) from the sponsoring employers; 

c) 	 Distributions or withdrawals from the fund are allowed only upon the 

occurrence of specified events related to retirement, disability, or death (except 

rollover distributions to other retirement funds described in paragraphs A 

through C of this section or retirement and pension accounts described in 

2 

subparagraph A{l) of section V of this Annex II), or penalties apply to 

distributions or withdrawals made before such specified events; or 

d) 	 Contributions (other than certain permitted make-up contributions) by 

employees to the fund are limited by reference to earned income of the 

employee or may not exceed $50,000 annually, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. 	 Narrow Participation Retirement Fund. A fund established in Uzbekistan to 

provide retirement, disability, or death benefits to beneficiaries that are current or 

former employees (or persons designated by such employees) of one or more 

employers in consideration for services rendered, provided that: 

1. 	 The fund has fewer than 50 participants; 

2. 	 The fund is sponsored by one or more employers that are not Investment Entities 

or Passive NFFEs; 

3. 	 The employee and employer contributions to the fund (other than transfers of 

assets from pension accounts described in subparagraph A( 1) of section V of this 

Annex II) are limited by reference to earned income and compensation of the 

employee, respectively; 

4. 	 Participants that are not residents of Uzbekistan are not entitled to more than 20 

percent ofthe fund's assets; and 

5. 	 The fund is subject to government regulation and provides annual information 

reporting about its beneficiaries to the relevant tax authorities in Uzbekistan. 

C. 	 Pension Fund of an Exempt Beneficial Owner. A fund established in Uzbekistan by 

an exempt beneficial owner to provide retirement, disability, or death benefits to 

beneficiaries or participants that are current or former employees of the exempt 

beneficial owner (or persons designated by such employees), or that are not current or 

former employees, if the benefits provided to such beneficiaries or participants are in 

consideration ofpersonal services performed for the exempt beneficial owner. 

D. 	 Investment Entity Wholly Owned by Exempt Beneficial Owners. An Entity that is 

an Uzbekistan Financial Institution solely because it is an Investment Entity, provided 

that each direct holder of an Equity Interest in the Entity is an exempt beneficial 

owner, and each direct holder of a debt interest in such Entity is either a Depository 

Institution (with respect to a loan made to such Entity) or an exempt beneficial owner. 

III. 	 Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFis. 

The following Financial Institutions are Non-Reporting Uzbekistan Financial Institutions 

that shall be treated as deemed-compliant FFis for purposes of section 1471 of the U.S. 

Internal Revenue Code. 

A. 	 Financial Institution with a Local Client Base. A Financial Institution satisfying the 

following requirements: 

1. 	 The Financial Institution must be licensed and regulated as a financial institution 

under the laws ofUzbekistan; 

2. 	 The Financial Institution must have no fixed place of business outside of Uzbekistan. 

3 
For this purpose, a fixed place of business does not include a location that is not 

advertised to the public and from which the Financial Institution performs solely 

administrative support functions; 

3. 	 The Financial Institution must not solicit customers or Account Holders outside 

Uzbekistan. For this purpose, a Financial Institution shall not be considered to have 

solicited customers or Account Holders outside Uzbekistan merely because the 

Financial Institution (a) operates a website, provided that the website does not 

specifically indicate that the Financial Institution provides Financial Accounts or 

services to nonresidents, and does not otherwise target or solicit U.S. customers or 

Account Holders, or (b) advertises in print media or on a radio or television station that 

is distributed or aired primarily within Uzbekistan but is also incidentally distributed or 

aired in other countries, provided that the advertisement does not specifically indicate 

that the Financial Institution provides Financial Accounts or services to nonresidents, 

and does not otherwise target or solicit U.S. customers or Account Holders; 

4. 	 The Financial Institution must be required under the laws of Uzbekistan to identify 

resident Account Holders for purposes of either information reporting or withholding 

oftax with respect to Financial Accounts held by residents or for purposes of satisfying 

Uzbekistan's AML due diligence requirements; 

5. 	 At least 98 percent ofthe Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of 

Uzbekistan; 

6. Beginning on or before July 1, 2014, the Financial Institution must have policies and 

procedures, consistent with those set forth in Annex I, to prevent the Financial 

Institution from providing a Financial Account to any Nonparticipating Financial 

Institution and to monitor whether the Financial Institution opens or maintains a 

Financial Account for any Specified U.S. Person who is not a resident of Uzbekistan 

(including a U.S. Person that was a resident of Uzbekistan when the Financial Account 

was opened but subsequently ceases to be a resident of Uzbekistan) or any Passive 

NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents ofUzbekistan; 

7. 	 Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident of Uzbekistan or by a Passive NFFE with 

Controlling Persons who are U.S. residents or U.S. citizens who are not residents of 

Uzbekistan is identified, the Financial Institution must report such Financial Account as 

would be required if the Financial Institution were a Reporting Uzbekistan Financial 

Institution (including by following the applicable registration requirements on the IRS 

FA TCA registration website) or close such Financial Account; 

8. 	 With respect to a Preexisting Account held by an individual who is not a resident of 

Uzbekistan or by an Entity, the Financial Institution must review those Preexisting 

Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting 

Accounts to identify any U.S. Reportable Account or Financial Account held by a 

Nonparticipating Financial Institution, and must report such Financial Account as would 

be required if the Financial Institution were a Reporting Uzbekistan Financial Institution 

(including by following the applicable registration requirements on the IRS FA TCA 

registration website) or close such Financial Account; 

4 
9. 	 Each Related Entity of the Financial Institution that is a Financial Institution must be 

incorporated or organized in Uzbekistan and, with the exception of any Related Entity 

that is a retirement fund described in paragraphs A through C of section II of this Annex 

II, satisfy the requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies 	or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons 

and residents ofUzbekistan. 

B. 	 Local Bank. A Financial Institution satisfying the following requirements: 

l. 	 The Financial Institution operates solely as (and is licensed and regulated under the laws 

of Uzbekistan as) (a) a bank or (b) a credit union or similar cooperative credit 

organization that is operated without profit; 

2. 	 The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelated retail customers and, with respect to a 

credit union or similar cooperative credit organization, members, provided that no member 

has a greater than five percent interest in such credit union or cooperative credit 

organization; 

3. The Financial Institution satisfies the requirements set forth in subparagraphs A(2) and 

A(3) ofthis section, provided that, in addition to the limitations on the website described in 

subparagraph A(3) of this section, the website does not permit the opening of a Financial 

Account; 

4. 	 The Financial Institution does not have more than $175 million in assets on its balance 

sheet, and the Financial Institution and any Related Entities, taken together, do not have 

more than $500 million in total assets on their consolidated or combined balance sheets; and 

5. 	 Any Related Entity must be incorporated or organized in Uzbekistan, and any Related Entity 

that is a Financial Institution, with the exception of any Related Entity that is a retirement 

fund described in paragraphs A through C of section II of this Annex II or a Financial 

Institution with only low-value accounts described in paragraph C of this section, must 

satisfy the requirements set forth in this paragraph B. 

C. 	 Financial Institution with Only Low-Value Accounts. An Uzbekistan Financial 

Institution satisfying the following requirements: 

1. 	 The Financial Institution is not an Investment Entity; 

2. 	 No Financial Account maintained by the Financial Institution or any Related Entity has a 

balance or value in excess of $50,000, applying the rules set forth in Annex I for account 

aggregation and currency translation; and 

3. 	 The Financial Institution does not have more than $50 million in assets on its balance sheet, 

and the Financial Institution and any Related Entities, taken together, do not have more than 

$50 million in total assets on their consolidated or combined balance sheets. 

D. 	 Qualified Credit Card Issuer. An Uzbekistan Financial Institution satisfying the 

following requirements: 

5 
1. 	 The Financial Institution is a Financial Institution solely because it is an issuer of credit 

cards that accepts deposits only when a customer makes a payment in excess of a balance 

due with respect to the card and the overpayment is not immediately returned to the 

customer; and 

2. 	 Beginning on or before July 1, 2014, the Financial Institution implements policies and 

procedures to either prevent a customer deposit in excess of $50,000, or to ensure that any 

customer deposit in excess of $50,000, in each case applying the rules set forth in Annex I 

for account aggregation and currency translation, is refunded to the customer within 60 

days. For this purpose, a customer deposit does not refer to credit balances to the extent of 

disputed charges but does include credit balances resulting from merchandise returns. 

IV. 	 Investment Entities that Qualify as Deemed-Compliant FFis and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting Uzbekistan Financial Institutions that shall be treated as deemed-compliant FFis 

for purposes of section 14 71 of the U.S. Internal Revenue Code. In addition, paragraph F 

ofthis section provides special rules applicable to an Investment Entity. 

A. 	 Trustee-Documented Trust. A trust established under the laws of Uzbekistan to the 

extent that the trustee of the trust is a Reporting U.S. Financial Institution, Reporting 

Model 1 FFI, or Participating FFI and reports all information required to be reported 

pursuant to the Agreement with respect to all U.S. Reportable Accounts ofthe trust. 

B. 	 Sponsored Investment Entity and Controlled Foreign Comoration. A Financial 

Institution described in subparagraph B(l) or B(2) of this section having a sponsoring 

entity that complies with the requirements ofsubparagraph B(3) ofthis section. 

1. 	 A Financial Institution is a sponsored investment entity if (a) it is an Investment 

Entity established in Uzbekistan that is not a qualified intermediary, withholding 

foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; and (b) an Entity has agreed with the Financial Institution to act as a 

sponsoring entity for the Financial Institution. 

2. 	 A Financial Institution is a sponsored controlled foreign corporation if (a) the 

Financial Institution is a controlled foreign corporation 1 organized under the laws 

of Uzbekistan that is not a qualified intermediary, withholding foreign partnership, 

or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the 

Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. 

Financial Institution that agrees to act, or requires an affiliate of the Financial 

Institution to act, as a sponsoring entity for the Financial Institution; and (c) the 

Financial Institution shares a common electronic account system with the 

sponsoring entity that enables the sponsoring entity to identify all Account Holders 

and payees of the Financial Institution and to access all account and customer 

information maintained by the Financial Institution including, but not limited to, 

1 A "controlled foreign corporation" means any foreign corporation if more than 50 percent ofthe total 

combined voting power ofall classes ofstock ofsuch corporation entitled to vote, or the total value ofthe stock 

of such corporation, is owned, or is considered as owned, by "United States shareholders" on any day during the 

taxable year of such foreign corporation. The term a "United States shareholder" means, with respect to any 

foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the 

total combined voting power of all classes of stock entitled to vote of such foreign corporation. 

6 

customer identification information, customer documentation, account balance, 

and all payments made to the Account Holder or payee. 

3. 	 The sponsoring entity complies with the following requirements: 

a) The sponsoring entity is authorized to act on behalf of the Financial 


Institution (such as a fund manager, trustee, corporate director, or 


managing partner) to fulfill applicable registration requirements on the 


IRS FA TCA registration website; 


b) 	 The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS F ATCA registration website; 

c) 	 Ifthe sponsoring entity identifies any U.S. Reportable Accounts with respect to 

the Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on the IRS F ATCA registration 

website on or before the later of December 31, 2015 and the date that is 90 days 

after such a U.S. Reportable Account is first identified; 

d) 	 The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Uzbekistan 

Financial Institution; 

e) 	 The sponsoring entity identifies the Financial Institution and includes the 

identifying number of the Financial Institution (obtained by following applicable 

registration requirements on the IRS FA TCA registration website) in all reporting 

completed on the Financial Institution's behalf; and 

t) 	 The sponsoring entity has not had its status as a sponsor revoked. 

C. 	 Sponsored, Closely Held Investment Vehicle. An Uzbekistan Financial Institution 

satisfying the following requirements: 

1. 	 The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 

2. 	 The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 

FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution 

(such as a professional manager, trustee, or managing partner), and agrees to perform, 

on behalf of the Financial Institution, all due diligence, withholding, reporting, and 

other requirements that the Financial Institution would have been required to perform 

if it were a Reporting Uzbekistan Financial Institution; 

3. 	 The Financial Institution does not hold itself out as an investment vehicle for unrelated 

parties; 

4. 	 Twenty or fewer individuals own all of the debt interests and Equity Interests in the 

Financial Institution (disregarding debt interests owned by Participating FFls and 

deemed-compliant FFls and Equity Interests owned by an Entity if that Entity owns 

100 percent ofthe Equity Interests in the Financial Institution and is itself a sponsored 

7 

Financial Institution described in this paragraph C); and 

5. 	 The sponsoring entity complies with the following requirements: 

a) 	 The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS 

FA TCA registration website; 

b) 	 The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due 

diligence, withholding, reporting, and other requirements that the Financial Institution 

would have been required to perform if it were a Reporting Uzbekistan Financial 

Institution and retains documentation collected with respect to the Financial Institution 

for a period ofsix years; 

c) 	 The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) 	 The sponsoring entity has not had its status as a sponsor revoked. 

D. 	 Investment Advisors and Investment Managers. An Investment Entity established in 

Uzbekistan that is a Financial Institution solely because it (1) renders investment advice to, 

and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a customer for the 

purposes of investing, managing, or administering funds deposited in the name ofthe customer 

with a Financial Institution other than a Nonparticipating Financial Institution. 

E. 	 Collective Investment Vehicle. An Investment Entity established in Uzbekistan that is 

regulated as a collective investment vehicle, provided that all of the interests in the collective 

investment vehicle (including debt interests in excess of $50,000) are held by or through one 

or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section 

VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that 

are not Nonparticipating Financial Institutions. 

F. 	 Special Rules. The following rules apply to an Investment Entity: 

1. 	 With respect to interests in an Investment Entity that is a collective investment vehicle 

described in paragraph E ofthis section, the reporting obligations of any Investment Entity 

(other than a Financial Institution through which interests in the collective investment 

vehicle are held) shall be deemed fulfilled. 

2. 	 With respect to interests in: 

a) 	 An Investment Entity established in a Partner Jurisdiction that is regulated as a 

collective investment vehicle, all of the interests in which (including debt interests in 

excess of $50,000) are held by or through one or more exempt beneficial owners, 

Active NFFEs described in subparagraph B(4) of section VI ofAnnex I, U.S. Persons 

that are not Specified U.S. Persons, or Financial Institutions that are not 

Nonparticipating Financial Institutions; or 

b) 	 An Investment Entity that is a qualified collective investment vehicle under relevant 

U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is an Uzbekistan Financial 

Institution (other than a Financial Institution through which interests in the collective 

8 

investment vehicle are held) shall be deemed fulfilled. 

3. 	 With respect to interests in an Investment Entity established in Uzbekistan that is not 

described in paragraph E or subparagraph F(2) ofthis section, consistent with paragraph 4 

ofArticle 5 ofthe Agreement, the reporting obligations of all other Investment Entities 

with respect to such interests shall be deemed fulfilled ifthe information required to be 

reported by the first-mentioned Investment Entity pursuant to the Agreement with respect 

to such interests is reported by such Investment Entity or another person. 

4. 	 An Investment Entity established in Uzbekistan that is regulated as a collective 

investment vehicle shall not fail to qualify under paragraph E or subparagraph F(2) ofthis 

section, or otherwise as a deemed-compliant FFI, solely because the collective investment 

vehicle has issued physical shares in bearer form, provided that: 

a) 	 The collective investment vehicle has not issued, and does not issue, any physical 

shares in bearer form after December 31, 2012; 

b) 	 The collective investment vehicle retires all such shares upon surrender; 

c) 	 The collective investment vehicle (or a Reporting Uzbekistan Financial Institution) 

performs the due diligence procedures set forth in Annex I and reports any 

information required to be reported with respect to any such shares when such shares 

are presented for redemption or other payment; and 

d) 	 The collective investment vehicle has in place policies and procedures to ensure that 

such shares are redeemed or immobilized as soon as possible, and in any event prior 

to January 1, 2017. 

V. 	 Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition ofFinancial Accounts and therefore shall not be treated as U.S. Reportable 

Accounts. 

A. 	 Certain Savings Accounts. 

1. 	 Retirement and Pension Account. A retirement or pension account maintained in 

Uzbekistan that satisfies the following requirements under the laws ofUzbekistan. 

a) 	 The account is subject to regulation as a personal retirement account or is part of 

a registered or regulated retirement or pension plan for the provision ofretirement 

or pension benefits (including disability or death benefits); 

b) 	 The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Uzbekistan are deductible or excluded from 

the gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) 	 Annual information reporting is required to the tax authorities in Uzbekistan with 

respect to the account; 

d) 	 Withdrawals are conditioned on reaching a specified retirement age, disability, or 

death, or penalties apply to withdrawals made before such specified events; and 

e) 	 Either (i) annual contributions are limited to $50,000 or less, or (ii) there is a 

maximum lifetime contribution li~it to the account of $1,000,000 or less, in each 
case applying the rules set forth in Annex I for account aggregation and currency 

translation. 

2. 	 Non-Retirement Savings Accounts. An account maintained in Uzbekistan 

(other than an insurance or Annuity Contract) that satisfies the following 

requirements under the laws ofUzbekistan. 

a) 	 The account is subject to regulation as a savings vehicle for purposes other than 

for retirement; 

b) 	 The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Uzbekistan are deductible or excluded from 

the gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) 	 Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical 

benefits), or penalties apply to withdrawals made before such criteria are met; and 

d) 	 Annual contributions are limited to $50,000 or less, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. 	 Certain Term Life Insurance Contracts. A life insurance contract maintained in 

Uzbekistan with a coverage period that will end before the insured individual attains age 

90, provided that the contract satisfies the following requirements: 

l. 	 Periodic premiums, which do not decrease pver time, are payable at least annually during 

the period the contract is in existence or until the insured attains age 90, whichever is 

shorter; 

2. 	 The contract has no contract value that any person can access (by withdrawal, loan, or 

otherwise) without terminating the contract; 

3. 	 The amount (other than a death benefit) payable upon cancellation or termination of the 

contract cannot exceed the aggregate premiums paid for the contract, less the sum of 

mortality, morbidity, and expense charges (whether or not actually imposed) for the 

period or periods of the contract's existence and any amounts paid prior to the 

cancellation or termination ofthe contract; and 

4. 	 The contract is not held by a transferee for value. 

C. 	 Account Held By an Estate. An account maintained in Uzbekistan that is held solely by 

an estate ifthe documentation for such account includes a copy of the deceased's will or 

death certificate. 

D. 	 Escrow Accounts. An account maintained in Uzbekistan established in connection with 

any ofthe following: 

l. 	 A court order or judgment. 

2. 	 A sale, exchange, or lease of real or personal property, provided that the account satisfies 

the following requirements: 

10 
a) 	 The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

similar payment, or is funded with a financial asset that is deposited in the account in 

connection with the sale, exchange, or lease ofthe property; 

b) 	 The account is established and used solely to secure the obligation ofthe purchaser to 

pay the purchase price for the property, the seller to pay any contingent liability, or 

the lessor or lessee to pay for any damages relating to the leased property as agreed 

under the lease; 

c) The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee 

(including to satisfy such person's obligation) when the property is sold, exchanged, 

or surrendered, or the lease terminates; 

d) 	 The account is not a margin or similar account established in connection with a sale or 

exchange of a financial asset; and 

e) The account is not associated with a credit card account. 

3. 	 An obligation of a Financial Institution servicing a loan secured by real property to 

set aside a portion of a payment solely to facilitate the payment of taxes or 

insurance related to the real property at a later time. 

4. 	 An obligation of a Financial Institution solely to facilitate the payment of taxes at 

a later time. 

E. 	 Partner Jurisdiction Accounts. An account maintained in Uzbekistan and excluded 

from the definition of Financial Account under an agreement between the United States 

and another Partner Jurisdiction to facilitate the implementation of F ATCA, provided 

that such account is subject to the same requirements and oversight under the laws of 

such other Partner Jurisdiction as if such account were established in that Partner 

Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner 

Jurisdiction. 

VI. Definitions. The following additional definitions shall apply to the descriptions above: 

A. 	 Reporting Model 1 FFI. The term Reporting Model 1 FFI means a Financial 

Institution with respect to which a non-U.S. government or agency thereof agrees to 

obtain and exchange information pursuant to a Model 1 IGA, other than a Financial 

Institution treated as a Nonparticipating Financial Institution under the Model 1 IGA. 

For purposes of this definition, the term Model 1 IGA means an arrangement between 

the United States or the Treasury Department and a non-U.S. government or one or 

more agencies thereof to implement FA TCA through reporting by Financial Institutions 

to such non- U.S. government or agency thereof, followed by automatic exchange of 

such reported information with the IRS. 

B. Participating FFI. The term Participating FFI means a Financial Institution that 

has agreed to comply with the requirements of an FFI Agreement, including a 

Financial Institution described in a Model 2 IGA that has agreed to comply with the 

requirements of an FFI Agreement. The term Participating FFI also includes a 

qualified intermediary branch of a Reporting U.S. Financial Institution, unless such 

branch is a Reporting Model 1 FFI. For purposes of this definition, the term FFI 

11 
Agreement means an agreement that sets forth the requirements for a Financial 

Institution to be treated as complying with the requirements of section 1471(b) of the 

U.S. Internal Revenue Code. In addition, for purposes of this definition, the term 

Model 2 IGA means an arrangement between the United States or the Treasury 

Department and a non-U.S. government or one or more agencies thereof to facilitate 

the implementation of FA TCA through reporting by Financial Institutions directly to 

the IRS in accordance with the requirements of an FFI Agreement, supplemented by 

the exchange of information between such non-U.S. government or agency thereof 

and the IRS. 

12 

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BKJllOqa.SI ee IIITan.1 3a HCKJIIOqeHHeM TeppHTopilli Coe,n:HHeHIThIX IIIrnroB. Jho6a.SI 

CChDIKa Ha «mTan> Coe,n:HHeHHbIX llirnTOB BKJIIOqacr 0Kpyr KoJiyM6mo. 

b) TepMHH «TeppHTopIDI CIIIA» 03Haqacr AMepm<aHcKoe CaMoa, Co,n:p)')KecTBo 

CeBepHbIX MapHaHCKHX OcTpOBOB, fyaM, Co.n:p)')KeCTBo Ily3pro-PHK0 HJIH 

aMepHKaHCKHe BHpnmc1rne ocTpoBa. 

c) TepMHH <<IRS» 03Haqacr HanoroBoe ynpaBJieHHe CIIIA. 

d) TepMHH «Y16eKHcrae» 03Haqacr Pecny6JIHKy Y36eKHCTaH. 

e) TepMHH «napTHepcKa.H ropuc;:unru:mm 03Haqacr iopHc.z:unauno, y KOTopoli ecn. 

,n:elicTByiom:ee cornameHHe c Coe,n:HHeHHbIMH ilITaTaMH o co,n:elicTBHH peaJIH3filUIH 

FATCA. IRS CIIIA ,n:oJl)l(Ha ny6JIHKOBan. rrepeqeHb, YKa3bIBaIO:rnHli Bee rraprnepcKHe 

lOpHc.iunaurn. 

f) TepMHH <<KOMneTeHTHLIH oprae» 03Haqacr: 

(1) rrpHMeHHTeJibHO K Coe,n:HHeHHbIM lllTaTaM - MHHHCTpa <PHHaHCOB mm ero 

rrpe,n:CTaBHTeIDI; H 

(2) rrpHMeHHTeJibHO K Y36eKHCTaHy-focy,n:apcTBeHHbIB HaJIOroBbIB KOMHTeT 

HJIH ero ynoJIHOMoqeHHbIB rrpe,n:CTaBHTeJib. 

g) TepMHH «cI>ueaecosoe yqpe'.IK)J.eeue» 03HaqaeT ,n:erro3HTapHoe yqpe)l(.D:eHHe, 

,n:eII03HTHOe yqpe)l(.D:eHHe, HHBeCTHI(llOHHOe lOp~eCKOe JIHI(O HJIH orrpe,n:eJieHHyio 

CTpax:OByio KOMIIaHIDO. 

h) TepMHH «,LJ,eno3uTapeoe y-qpe'.IK)J.eeue» 03HaqaeT JI106oe iopH,n:HqecKoe JIHI(O, 

KOTOpoe xpaHHT B KaqecTBe Ba)l(HOH qacTH CBOeH X03HHCTBeHHOH ,n:exTeJibHOCTH, 

<PHHaHCOBbie aKTHBbI )LIDI ,n:pyrHx JIHI(. OpraHH3aI(IDI xpaHHT <l>HHaHCOBhie aKTHBbI 

)LIDI ,n:pyrHx JIHI( B KaqecTBe Ba)l(HOH qacTH CBOeH X03slliCTBeHHOH ,n:exTeJibHOCTb, ecJIH 

BaJIOBOH ,n:oxo,n: 3TOH opraHH3aI(HH, OTHOCH:rnHHCH K xpaHeHIDO <PHHaHCOBbIX aKTHBOB 

H CBH3aHHblM c HHM <l>HHaHCOBbIM ycnyraM, paBeH HJIH rrpeBbIIIIaeT 20 rrpoI(eHTOB 

BaJIOBOro ,n:oxo,n:a opraHH3aI(HH B TeqeHHe HruIMeHbIIIero H3 CJie.nyIO:rnHX rrepHO.D:OB: 

(i) TpexneTHero rrepHo,n:a, 3aKaH~Baro:rnerocx 31 ,n:eKa6pH (HJIH B rrocne,n:HHH ,n:eHb 

o~eTHOro rrepHo,n:a, He coBrra,n:aro:rnero c KaJieH,n:apHbIM ro,n:oM) .n:o HaCTYflJieHIDI 

ro.n:a, B KOTOpOM ocym:ecTBIDieTCH pacqeT; HJIH (ii) rrepHo,n:a cy:rnecTBOBaHHH 

iopH,n:HqecKoro JIH11a. 

i) TepMHH «,LJ,eno1uTeoe y-qpe'.IK)J.eHne» 03HaqaeT JI106yio opraHH3aI(mo, KOTOpaH 

rrpHHHMaeT ,n:eII03HTbl B paMKax o6bJqHOH 6aHKOBCKOH HJIH aHaJIOrHqffOH eli 

,ll,eHTeJibHOCTH. 

2 

j) TepMHH «HHBeCTHQHOHHaH KOMnaHHH» 03Haqaer mo6oe 10pH,ZU1qecKoe JIH:UO, 

KOTOpoe ocyi:uecTBIDier B KaqecTBe 6H3Heca (HJIH HaxO,[UITCSI ITO,[{ yrrpaBJieHHeM 

IOpH,lUlqecKoro JIH:Ua, KOTopoe ocyi:uecTBIDier B KaqecTBe 6H3Heca) O.lUIH HJIH 

HeCKOJThKO CJie.zzyK>IUHX BH,[{OB ,[{eSITeJThHOCTH HJIH orrepauH:H ,[{JIH KJIHeHTa HJIH OT ero 

HMeHH: 

(1) TOprOBllil HHCrp)'MeHTaMH ,[{eHe:>KHoro pbIHKa (qeKaMH, BeKceIDIMH, 

,[{eII03HTHbIMH cepTH<pHKaTaMH, ,[{epHBaTHBaMH H T.,n:.); o6MeH HHOCTPaHHbIX 

BaJIIOT; o6MeH rrpo:ueHTHbIMH CTaBKaMH H HH,[{eKCHbIMH HHCrp)'MeHTaMH; 

TOproBIDI o6paII(aIOIUHMHCSI :ueHHbIMH 6)'MaraMH HJIH TOBapHbIMH 

cpI>IOqepcaMH; 

(2) yrrpaBJieHHe HH,[{HBH.[lyaJibHbIMH H rropTcj:>eJibHbIMH HHBeCTH:UHSIMH; 

HJIH 

(3) HHBeCTHpOBaHHe, a,[{MHHHCTPHPOBaHHe HJIH yrrpaBJieHHe cpOH,[{aMH HJIH 

.[{eHe:>KHbIMH cpe,[{CTBaMH .[{pyrHx JIH:U HHbIM o6pa30M. 

HacTOHIUHH IIO.[{IIYffKT 1(j) HHTeprrperHpyercSI coo6proHo cj:>opMynHpOBKaM, 

CO,[{ep)KamHMCSI B orrpe,[{eJieHHH «cpHHaHCOBOro yqpe)K.[{eHHSI», 3aKperrJieHHOM B 

PeKoMeH.z:lauHHX crre:uHanbHOH f pyrrrro1 propa6oTKH cpHHaHCOBI>IX Mep 6opo601 c 

OTMbIBaHHeM ,[{eHer. 

k) TepMHH «onpe.ll:eJICHHaH crpaxoBaH KOMnaHHH» 03HaqaeT n106oe IOPH.z:lHqecKoe 

JIH:UO, KOTopoe SIBlliieTCSI crpaxoBOH KOMIIaHHeH (HJIH XOJI,lUIHroBOH KOMIIaHHeii 

crpaxOBOH KOMIIaHHH), KOTOpaSI 3aKJIIOqaer ,[{OrOBOpbI crpaxOBaHHH c HaJIHqffOH 

OCTaTOqffOH CTOHMOCThlO HJIH ,[{OroBOpbI 06 aHHYHTere HJIH o6H3aHa rrpOH3BO,lUITb 

IIJiaTe)KH no 3THM ,[{OrOBOpaM. 

1) TepMHH «cl>nuaucoBoe y'lpe~euue Y36exucTaHa» 03HaqaeT (i) n106oe 

cpHHaHcoBoe yqpe)K.[{eHHe, opraHH30BaHHOe no 3aKOHaM Y36eKHCTaHa, 3a 

HCKJllOqeHHeM JII06oro cj:>HJIHaJia TaKOro cpHHaHCOBOro yqpe)K,[{eHHH, KOTOpbm 

paCIIOJIO)KeH 3a rrpe,[{eJiaMH y 36eKHCTaHa, H (ii) mo6o:H cj:>HJIHaJI cpHHaHCOBOro 

yqpe)K,[{eHHSI, He opraHH30BaHHOro no 3aKOHaM y 36eKHCTaHa, ecJIH TaKOH cj:>HJIHaJI 

pacrroJio)KeH B Y36eKHCTaHe. 

m) TepMHH «cl>nuaucoBoe y'lp~euue B napTHepcKoii: ropnC.ll:HKQHH» 03HaqaeT (i) 

mo6oe cpHHaHCOBOe yqpe)K,[{eHHe, yqpe)K,[{eHHOe B rrapTHepcKOH IOpHC,[{HK:UHH, 3a 

HCKmoqeHHeM JII06oro cj:>HJIHaJia 3TOro cpHHaHCOBOro yqpe)K,[{eHHSI, KOTOpbIH 

paCIIOJIO)KeH 3a rrpe,[{eJiaMH rrapTHepcKOH IOpHC,[{HK:UHH, H (ii) mo6oH: cj:>HJIHaJI 

cpHHaHCOBOro yqpe)K,[{eHHSI, yqpe)K.[{eHHOro BHe rrapTHepCKOH IOpHC,lUIKUHH, ecJIH TaKOH 

cj:>HJIHan paCIIOJIO)KeH B rrapTHepCKOH IOpHC,lUIKUHH. 

n) TepMHH «OT'IHTLIBaro"-eecH cl>nuaucoBoe yqpe~euue Y36eKncTaHa» 03HaqaeT 

mo6oe cpHHaHCOBOe yqpe)K,[{eHHe y 36eKHCTaHa, KOTOpoe He SIBllileTCSI 

3 

Heorcrn:TbIBfilOIIJ;IIMCH cjnmaHCOBbIM yqpe)K,Zl;eHIIeM Pecrry6mnrn Y36eKHcTaH. 

o) TepMHH «HeoTqHTLIBa10m;eec11 cJ>uHaHcoBoe yqpeameHue Y36eKHCTaHa» 

03HaqaeT mo6oe cpHHaHCOBOe yqpe)K,Zl;eHne y 36eKHCTaHa HJIH .D;pyroe IOpH,D;H"lleCKOe 

Jilill;O, HBIDIIOJneeCH pe3H,D;eHTOM Y36eKHCTaHa, KOTOpoe OIIHCbIBaeTCH B 

IIpnno)KeHlm II K HaCTOH:rneMY CornameHHIO B Kaqecrne HeOTqliTbIBaJOm;erocH 

cpHHaHCOBOro yqpe)K,Zl;eHHH y 36eKHCTaHa, HJIH KOTOpoe HHbIM o6pa30M 

KBaJIHcpHUHpyeTCH KaK HHOCTpaHHOe cpHHaHCOBOe yqpe)K,Zl;eHne (ll<l>Y), 

cqnTamm;eecH co6JIIO.D;aIOIIJ;HM Tpe6oBaHHH, HJIH KaK ocBo6o)K,Zl;eHHblli 

6eHecpnn:napHblli BJI~enen: cornacHO COOTBeTCTBYJOID;HM rrpaBHJiaM MHHHCTepCTBa 

cpnHaHcoB ClllA. 

p) TepMHH «HeyqaCTByrom;ee cJ>uHaHcoBoe yqpeameHue» 03HaqaeT Heyqacrnymmee 

HHOCTpaHHOe cjmHaHCOBOe yqpe)K,Zl;eHHe B COOTBeTCTBHH c TeM, KaK 3TOT TepMHH 

orrpe,D;eJieH B npaBHJiax MHHHCTepcrna cpHHaHCOB CIIIA, HO He BKJIIOqaeT 

cpHHaHCOBOe yqpe)K,Zl;eHne y 36eKHCTaHa HJIH cpHHaHCOBOe yqpe)K,Zl;eHHe .D;pyro:H 

rrapTHepCKOH IOpHC,lJ;HKn;HH, He HBJIHIOm;eecH cpHHaHCOBbIM yqpe)K,Zl;eHHeM, 

paccMaTpHBaeMbIM KaK Heyqacrnymmee cpnHaHcoBoe yqpe)K,Zl;eHne cornacHo IIYHKTY 

3(b) CTaTbH 5 HaCTOHm;ero CornameHHH HJIH COOTBeTCTB)'IOIIJ;eMy IIOJIO)KeHHIO 

cornameHHH Me)K,Zl;y Coe,D;HHeHHbIMH lllTaTaMH H rrapTHepcKoli IOpHC.D;HKn:Heli. 

q) TepMHH «cl>HHaHCOBLiii cqeT>> 03Ha'laeT c-.ieT, o6cny)KHBaeMblli cpnHaHCOBbIM 

yqpe)K,Zl;eHHeM H BKJIIO-.iaeT: 

(1) B cnyqae IOpH,D;HqecKoro JIHU:a, KOTopoe HBJIHeTCH cpHHaHCOBbIM 

yqpe)K,Zl;eHHeM HCKJIIO"l!HTeJibHO IIOTOMy, ~o OHO HBJIHeTCH 

HHBeCTHD:HOHHOH KOMIIaHHeli - JII06yio ,D;OJIIO B aKU:HOHepHOM KaIIHTa.rre 

HJIH B ,lJ;OJiroBOM o6H3aTeJibCTBe (KpoMe ,D;OJieH yqacTHH, KOTOpbie 

peryJIHpHO o6pam;aIOTCH Ha ocpHD:HaJibHOM pbIBKe n:eHHbIX 6YMar) 3TOro 

qmHaHCOBOro yqpe)K,Zl;eHHH; 

(2) B cnyqae HHOro cpHHaHCOBoro yqpe)K,Zl;eHHH, 'leM OIIHCbIBaeMoe B 

IlO,lJ;IIyttKTe 1 ( q)( 1) HaCTOHm;eH: CTaTbH, JII06yio ,D;OJIIO yqaCTHH HJIH JII06oe 

,lJ;OJirOBOe o6H3aTeJibCTBO 3Toro cpHHaHCOBoro yqpe)K,Zl;eHHH (KpOMe ,lJ;OJieli 

yqacTHH, peryJIHpHO o6pam;aeMbIX Ha ocpHU:HaJibHOM pbIBKe n:eHHbIX 

6YMar), ecJIH (i) CTOHMOCTb ,D;OJirOBoro o6H3aTeJibCTBa HJIH ,lJ;OJieBoro 

yqacnrn orrpe,D;eJIHeTCH, IIpHMO HJIH KOCBeHHO, rrpe)K,Zl;e Bcero B 

OTHOIIIeHHH aKTHBOB, IIJiaTe)KH no KOTOpbIM H3 aMepHKaHCKOro 

HCT01lHHKa, IIO,ZJ;Jie)KaT HaJIOro06JIO)KeHHIO, H (ii) ypoBeHb yqacTHH 6bIJI 

ycTaHOBJieH ,D;JIH Toro, 1IT06bI H36e)KaTb rrpe,D;OCTaBJieHHH HHcpopMaU:HH B 

cooTBeTCTBHH c HaCTOH:rnHM CornameHHeM; H 

(3) JII06oH: ,D;OroBop CTpaxOBaHHH c Hamf'IHOH OCTaTO'lHOH CTOHMOCTblO HJIH 

,D;OrDBOp 06 aHHynTeTe, KOTOpblli ocpopMJieH HJIH HCIIOJIHHeTCH 

qnrnaHCOBbIM yqpe)K)leHHeM (KpOMe He CBH3aHHOro c HHBeCTHU:HHMH H He 

IIO,D;Jie)Kam;ero rrepe,D;a'le ,D;OroBopa 0 rrpHMOM IIO)KH3HeHHOM aHH)'HTeTe), 

4 

KOTOpbIH 3aKJIIOqeH c <l>113:w1ecKHM JilHJ;OM II KOTOpbrn 3aMeIDieT co6oii 

,l(eHe)l(Hyro KOMneHCfilJ;lllO neHCllll mm noco6IDI no HeTpy,ZJ;ocnoco6HOCTll, 

npe,l(yCMOTpeHHyIO cqeToM, KOTOpbIH llCKJIJOqeH 113 onpe,ZJ;eJieHllSI 

<l>11HaHcoBoro cqern B Ilp11Jio)l{eH1111 II. 

HecMOTpSI Ha Bhnne113JIO)l{eHHoe, TepMllH «<l>11HaHCOBhrn cqeT» He BKJllOqaeT cqeT, 

KOTOpbIH llCKJllOqeH 113 onpe,l(eJieHIDI <l>11HaHCOBOro cqeTa B IlpllJIO)l{eHllll II K 

HacToSim;eMy CornameHHIO. ,L(JuI 11;eneii HacTOSillJ;ero CornameHIDI CqJITaeTCH, ~o ,l(OJill 

yqaCTIDI «peryJISIPHO o6pam;aIOTCSI» Ha pbIHKe, eCJill HMeeTCSI 3HaqJITeJlbHbIH ofo,eM 

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npH3HaHa II KOHTpOJIHpyeTCSI rocy,ZJ;apcTBeHHblM opraHOM, HaxO,l(SIIIJ;HMCSI TaM, r,l(e 

pacnOJIO)l{eH TaKOH pbIHOK, II Ha KOTOpOM e)l{eI'O,l(HO o6pam;aIOTCSI aKIJ;llll Ha 

3HaqJITeJlbHyIO CYMMY. ,L(JuI 11;eneii no,ZJ;nYffKTa l(q) HacToSillJ;eii CTaThll CqJITaeTCSI, ~o 

,l(OJISI yqaCTIDI B <l>11HaHCOBOM yqpe)l{,l(eHllll He «peryJISipHO o6pamaeTCSI Ha pbIHKe» II 

paccMaTpllBaeTCSI KaK <l>11HaHCOBbll cqeT, eCJill BJia,l(eJieIJ; ,l(OJill yqaCTIDI (He 

SIBJISIIOIIJ;HHCSI <l>11HaHCOBblM yqpe)l{,l(eHlleM, ,l(eHCTByIOllJ;HM B KaqeCTBe nocpe,l(HllKa) 

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pacnpoCTpaHSleTCSI Ha ,l(OJlll yqacTIDI, KOTOpbie BnepBbie 3apernCTp11pOBaHbl B yqeTHbIX 

CllCTeMax TaKoro <l>11HaHCOBoro yqpe)l{,l(eHIDI ,l(O 1 HIOJISI 2014 ro,l(a, a B OTHOIIIeHllll 

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yqpe)l{,l(eHllll 1 HIOJISI 2014 ro,ZJ;a II n03)1{e, <l>11HaHCOBOe yqpe)l{,l(eHlle He o6SI3aHO 

npHMeIDITh npe,l(IIlecTByromee npe,l(JIO)l{eH11e paHee 1 SIHBapSI 2016 ro,ZJ;a. 

r) TepMllH «JJ;erro1HTHLIH cqeT» BKJllOqaer JII06oii KOMMepqecKHH: cqeT, qeKOBhlli cqeT, 

c6eperaTeJlbHbIB, cpOqffbll llJIH TeKyIIJ;HH cqeT, llJIH cqeT, KOTOpblli nO,l(TBep)l{,l(aeTCSI 

,l(en0311THbIM CePT11<l>11KaTOM, c6eperaTeJlbHblM CePT11<l>11KaTOM, llHBeCTHIJ;HOHHblM 

cepTH<l>HKaTOM, ,l(OJirOBblM cepTll<l>HKaTOM llJIH ,ZJ;pyr11M aHaJIOIBqffblM CePT11<l>11KaTOM, 

o6ecneqJIBaeMblM <l>11HaHCOBblM yqpe)l{,l(eHlleM B XO,l(e o6blqff0H 6aHKOBCKOH mm 

nO,l(06HOH eii ,l(eSITeJibHOCTll. ,[{en0311THbll cqeT TaK)l{e BKJllOqaeT CYMMY, KOTOpaSI 

xpaHHTCSI CTpaxOBOH KOMIIaHlleH B COOTBeTCTBllll c rapaHTllpOBaHHblM 

11HaecTHIJ;HoHHbIM cornameHHeM mm aHanornqffbIM cornameH11eM o BbIIIJiaTe mm 

HaqJ1CJieH1111 Kpe,l(HTHoro npo11;eHTa cornacHo 3TOMY cornameHHIO. 

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KOTOpoe BJia,l(eeT JII06bIM <l>11HaHCOBblM llHCTpYMeHTOM mm llHBeCTHIJ;HOHHbIM 

KOHTpaKTOM (BKJllOqaSJ, cpe,l(H npoqero, KOpnopaTHBHyIO aKIJ;HIO mm naii, 

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,l(OI'OBOp CTpaxOBaHIDI c HaJIHqffOH OCTaTOqffOH CTOllMOCTblO mm ,l(OI'OBOp 06 

aHffYHTeTe, HJlll JII06oii onIJ;HOH llJIH ,ZJ;pyroii npo113BO,l(Hbll HHCTpYMeHT). 

t) TepMHH <<JJ;OJieBoe yqaCTHe» 03HaqaeT B cnyqae TOBap11mecTBa, KOTopoe SIBJISieTCSI 

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5 

rrpM6Lurn TOBapmnecrna. B crryqae TpaCTa, KOTOpbIB HBllileTC5l qmHaHCOBLIM 

yqpe)l{)];eHMeM, .norreBoe ~acTMe 03HaqaeT npMHa,nrre)l{HOCTh rrmzy, KOTopoe 5lBIDieTC5l 

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MJIM KOCBeHHO (HarrpMMep, qepe3 ,ll;OBepeHHOe .mru;o) o6.sr3aTeJILH)'IO BLIIIJiazy B nop5l,ll;Ke 

pacnpe.neneHM.H .noxo.na MJIM MO)l(eT norryqaTL, np5CMo MJIM KocBeHHo, .nMCKpellMOHHLie 

BbIIIJiaThI .noxo.na OT TpaCTa. 

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06 a.IIHYJITeTe), corJiaCHO KOTOpoMy CTOpOHa no .noroBopy cornamaeTC5l BLIIIJiaTMTb 

CYMMY npM qpe3BLNaHHLIX 06cT05lTerr1>cTBax, B TOM qJICJie B crryqae CMepTM, 

6orre3HM, HecqaCTHOro crryqM, pMCKa <l>MHaHCOBOH OTBeTCTBeHHOCTM MJIM 

MMyrn;ecrneHHOro pMCKa. 

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KOJIMqecTBa JieT. 

w) TepMMH «,!J;OrOBOp crpaxoBaHHH c ua.rrnquoii ocTaToquoii CTOHMOCThlO» 

03HaqaeT .noroBOp CTpaxOBaHM.H (3a MCKJilOqeHMeM .noroBopa 3am;MTLI OT o65l3aTeJILCTB 

B03Mem;eHM5l, 3aKJilOqaeMoro .l(BYM5l KOMIIaHM5CMM) HaJIM~M OCTaTO~M CTOMMOCTL 

KoToporo rrpeBbIIIIaeT 50 000 ,noJIJiapoB CIIIA. 

x) TepMMH <<HaJiuquaH OCTaToquaH CTOHMOCTh» 03HaqaeT HaM60JibmyIO M3 

CJie.nyIOIIJ;MX CJMM (i) CYMMLI, KOTOpyIO .nep)l(aTeJib CTpaxOBOro noJIMCa MMeeT npaBO 

no~Th rrpM aHHyJIMpOBaJIMM MJIM npeKpam;eHMM .nelicTBM.H .noroBopa ( onpe.neIDieMoli 

6e3 BbNeTa c6opa 3a OTKa3 OT CTpaxOBoro IIOJIMCa MJIM Kpe,l(MTa no.n CTpaxOBOH 

nOJIMC), M (ii) CJMMLI, KOTOpyIO .nep)l(aTeJIL CTpaxOBOro IIOJIMCa MO)l(eT 3aH5lTh no 

.noroBopy MJIM c ~eTOM .noroBopa. HecMOTp5l Ha BLIIIIeYKa3aHHoe, TepMMH «HaJIM~M 

OCTaTO~M CTOMMOCTL» He BKJilOqaeT CJMMY, IIO,l(Jle)l(am;yIO yrrrraTe no .noroBopy 

CTpaxOBaHM.H, B KaqecTBe: 

(1) KOMneHcau.irn 3a JIM~bll Bpe.n MJIM noco6M5l no 6oJie3HM MJIM MHOH 

BbIIIJiaThI c 11eJILIO KOMneHCaIJ.MM 3KOHOMMqecKoro y6LITKa, noHeceHHoro B 

CBH3M c HaCTyrrJieHMeM CTpaxOBoro co6LITM5l; 

(2) B03BpaTa .nep)l(aTeJilO noJIMCa CTpaxOBOH npeMMM, yrrrraqeHHOH pa.IIee no 

.noroBopy CTpaxOBaHM5l (He HBmnoIIJ;eM)'C5l .noroBopoM CTpaxOBa.IIM.H )l(M3HM) M3­

6 

3a rurnym1p0Ba.HIDI HJHI npeKpam;eHIDI cpoKa ,n;eiicTBIDI CT}Jaxosoro no;mca, 

cTeneHH no.n:sep)l(eHHOCTH pHcKy B TeqeHHe cpoKa ,n;eiicTBH.H .[(orosopa 

CT}JaxOBa.HIDI mm B CB513H c nepecqeTOM CT}JaxOBOH npeMHH H3-3a onrn6oK B 

pa3HOCKe nposo,n;oK no cqeTaM mm a.Harror11qHbIX om1160K; HJHI 

(3) .ZJ:HBH.ZJ:eH,n:OB .n:ep)l(aTemo nOJrnca Ha OCHOBa.HHH onbITa CT}JaXOBa.HH51 

COOTBeTCTByromero KOHTIJaKTa HJIH rpynnbl. 

y) TepMHH «no.zi;oT"IeTHhlii aMepuKaHCKHii c~urr» 03HaqaeT <i>HHa.HCOBhlli cqeT, 

06cny)1arnaeMhlli o~IBaJOillHMC51 <i>HHa.HCOBhIM yqpe)l(.ZJ:eHHeM Y36eKHCTa.Ha 11 

npHHa,n;Jie)l(a.IIJ.Hij: O.ZJ:HOMy HJHI HeCKOJibKHM onpe,n;eneHHhIM mI:U:aM ClllA HJHI 

HeaMepHKa.HCKOH opra.HH3a:QHH c O,n;HHM HJIH HeCKOJibKHMH KOHTIJOmIPYIDmHMH 

JIH:QaMH, .HBJISilOillHMHC51 onpe.n:eneHHbIMH JHI:QaMH ClllA. HecMOTIJ51 Ha 

BbIIIIeYKa3a.HHOe, cqeT He paccMaT}JHBaeTC51 KaK no.n:o~eTHbIB aMepHKa.HCKHH cqeT, 

ecJHI TaKOii cqeT He onpe,n;eneH KaK no.n:o~eTHhlli aMepHKa.HCKHH cqeT nocne 

BhmOJIHeHIDI npon:e.n:yp ,n;o.JI)l(HOH nposepKH, oIIHcI>maeMhIX B IlpHJIO)l(eHHH I. 

z) TepMHH «BJia)J;eJieI( cqeTa» 03HaqaeT <l>11311qecKoe n11:u:o, YKa3a.HHoe HJIH 

onpe,n;eneHHOe B KaqecTBe BJia,n;eJib:Qa <l>11HaHCOBOro cqeTa <i>HHa.HCOBOH 

opraHH3a:QHeii, B KOTopoii co,n;ep)l(HTC51 cqeT. JIH:u:o, He 5IBJI5IIOI1leec51 <i>HHaHCOBbIM 

yqpe)l(.ZJ:eHHeM, KOTOpoe BJia,n;eeT <i>HHaHCOBbIM cqeTOM B HHTepecax HJIH OT HMeHH 

,n;pyroro JIH:Qa B KaqeCTBe areHTa, .n:en03HTapIDI, HOMHHaJlbHOro .n:ep)l(aTe.JI51, JHI:Qa, 

HMeIOmero npaBO no,n:nHCH, KOHCYJibTa.HTa no HHBeCTH:U:H.HM HJHI nocpe,n;HHKa, He 

paccMaTIJHBaeTc51 KaK n11:u:o, sna,n;e10mee cqeToM .ZJ:JI51 :u:eneii HacTo51mero 

CornameHIDI, 11 TaKoe .n:pyroe n11n:o paccMaTIJHBaeTC51 B KaqecTBe sna,n;enh:Qa cqeTa . 

.[(n5I :u:eneii npe,n;meCTBYIOmero npe,n;JIO)l(eHIDI TepMHH «<l>HHa.HCOBOe yqpe)l(.ZJ:eHHe» He 

BKJIIOqaeT <i>HHa.HCOBOe yqpe)l(.ZJ:eHHe, C03.ZJ:a.HHOe HJIH 3aperHCTIJHpOBa.HHOe Ha 

Tepp11Top1111 ClllA. B cnyqae .n:orosopa cT}JaxOBaHIDI c HaJIHqffOH ocTaTOqffOH 

CTOHMOCTblO HJHI .n:orosopa 06 a.HHYHTeTe, BJia,n;eJib:QeM cqeTa 51BJI51eTC51 JII06oe JIH:QO, 

HMeIOmee npaso .ZJ:OCTyna K HaJIHqffOH ocTaTOqffOH CTOHMOCTH HJIH npaso Ha 

H3MeHeHHe BbirO,n:onp1106peTaTeJI5I no ,n;orosopy. Ee.Jiii HH O,n;HO JIH:U:O He HMeeT 

npasa .ZJ:OCTyna K BhIKynHOH CTOHMOCTH HJIH npaso 3aMeHbl BbirO,n:onp1106peTaTeJI5I 

no .n:orosopy, Bna,n;enen: cqeTa - 3TO n106oe n11:u:o, YKa3aHHoe B KaqecTBe 

co6cTBeHHHKa B .n:orosope, 11 JI106oe n11:u:o, HMe10mee 6e3ycnoBHoe npaso Ha 

BhIIIJiaThI no ycnoBH.HM ,n;orosopa. Ilp11 HaCTynJieHHH cpoKe nnaTe)l(a no .n:orosopy 

CT}JaxOBa.HH51 c BbIKynHOH CTOHMOCTblO HJIH .n:orosopa 06 a.HHYHTeTe, Ka)l(.ZJ:Oe JIH:QO, 

11Me10mee npaso Ha nonyqeHHe BhIIIJiaTbI no .n:orosopy, paccMaT}J11BaeTC5I B KaqecTBe 

Bna,n;enI>n:a cqeTa. 

aa) TepMHH «aMepuKaHcKoe JIHUO» 03HaqaeT rpa)l(.ZJ:a.HHHa HJHI <l>m11qecKoe mmo­

.HBJISilOilleeC51 pe3H,n;eHTOM, TOBapHmeCTBOM HJHI KOpnopa:QHeii, 3apemCT}JHpOBaJIHblMH B 

Coe.n;HHeHHhIX lllTaTax HJHI no 3aKOHaM Coe,n;HHeHHhIX lllTaToB HJHI o,n;Horo H3 

lllrnToB, T}JaCT, ecm (i) cy.n: B npe.n:enax Coe,n;HHeHHhIX lllrnToB HMeeT noJIHoMo~ 

cornacHo ,n;eiicTByromeMy 3aKOHo,n;aTe.JlbCTBY m.n:asaTb npHKa3hI HJHI rrp11HHMaTb 

cy,n;e6Hble pemeHIDI IIpaK~eCKH no BCeM BonpocaM, KaCaJOillHMC51 ynpasneHIDI 

T}JaCTOM, H (ii) O,n;HO HJHI HeCKOJibKO JH1:Q ClllA HMelOT nOJIHOMO~ KOHTIJOJHIPOBaTh 

7 

ace ocHOBHhie pernemrn 3Toro TPacTa HJIH HMyIIJ;ecTBo )'Meprnero, KOTOpbm HBIDIJic.s.i: 

rpIDK,D;amrnoM mm: pe3H,ZJ;eHToM Coe,rurneHHhIX lllTaToB. ,lJ;aHHbm rro,ZUI)'HKT 1 ( aa) 

HHTeprrpempyeTc.s.i: B cooTBeTCTBHH c rrono)KeHHJlMH Hanoroaoro Ko.n:eKca CIIIA. 

bb) TepMHH «onpe;i;e.JieHHoe aMepHKaHcicoe JIHQO» 03Ha"l!aeT JIHI(O CIIIA, 3a 

HCKJilOqeHHeM: (i) KOprropau;HH, aKIJ;HH KOTOpoH: peryn.s.i:pHO o6pan:i;aroTCJl Ha O.n:HOM 

HilH 6onee oqm:o;HanbHbIX pbIBKOB :o;eHHbIX 6)'Mar; (ii) Koprropau;HH, BXO.n:m:o;eii B 

COCTaB TOH )Ke pacIIIHpeHHOH a<P<PHnHPOBaHHOH rpyrrrrbI, KOTopa.s.i: orrpe.n:eneHa Bpa3.n:ene 

1471(e)(2) Hanoroaoro Ko.n:eKca CIIIA KaK Koprropau;HJ1, OIIHCaHHa.s.i: B II)'HKTe (i); (iii) 

Coe,rurneHHhIX lllTaTOB AMepHKH HJIH mo6oro rronHOCThIO rrpHHa.rtJie)Kan:i;ero HM 

areHTcTBa mrn: opraHa; (iv) nI06oro H3 IIITaTOB Coe.n:1rneHHbIX lllTaTOB AMepHKH, 

nI06oH: TeppHTopHH CIIIA; nI06hIX rronHTHqecKHX rro.n:pa3.n:eneHHii Coe.n:HHeHHbIX 

lllTarna HnH TeppHTOpHii CIIIA; HnH areHTCTB HnH Q:>e.n:epanbHbIX yqpe)K.Zl:eHHH 

O.n:HOro HilH HeCKOilbKHX H3 rrepeqffCileHHbIX BbIIIIe; (v) nI06oH: opraHH3a:QHH, 

ocao6o)K.Zl:eHHOH OT yrrnaTbI Hanoroa cornacHo pa3.n:eny 501(a) Hanoroaoro Ko.n:eKca 

CIIIA; HnH HH.n:HBH.n:yanbHbIX rreHCHOHHbIX rrnaHOB, KaK 3TO orrpe.n:eneHo B pa3.n:ene 

7701(a)(37) Hanoroaoro Ko.n:eKca CIIIA; (vi) mo6oro 6aHKa B cooTBeTCTBHH c 

orrpe.n:eneHHeM Bpa3.n:ene 581 Hanoroaoro Ko.n:eKca CIIIA (vii) mo6oro TPaCTa, 

HHBeCTHpyiom;ero B He.n;BH)KHMOCTh, KaK orrpe.n:eneHo B pa3.n:ene 856 Hanoroaoro 

Ko.n:eKca CIIIA; (viii) nI06oH: perynHpyeMoii HHBeCTHUHOHHOH KOMIIaHHH, KaK 

orrpe.n:eneHo B pa3.n:ene 851 Hanoroaoro Ko.n:eKca CIIIA, HnH nI06oH: opraHH3a:QHH, 

3aperncrpHpOBaHHOH KoMHCCHeii no :o;eHHbIM 6YMaraM H 6Hp)KaM CIIIA B 

COOTBeTCTBHH c 3aKOHOM 06 HHBeCTH:QHOHHbIX KOMIIaHHJlX OT 1940 ro.n:a (15 U.S.C. 

80a-64); (x) rpaCTOB, OCBo6o)K.Zl:eHHbIX OT Hanoroo6nO)KeHHJl B COOTBeTCTBHH c 

rrono)KeHHJlMH pa3.n:ena 664( c) Hanoroaoro Ko.n:eKca CIIIA, H rpacToB, YKa3aHHbIX B 

pa3.n:ene 4947(a)(l) HanoroBoro Ko.n:eKca CIIIA; (xi) .n:HnepoB :o;eHHbIX 6YMar, 

ToaapoB H rrpOH3BO.n:HbIX Q:>HHaHCOBbIX HHCTPYMeHTOB (BKnIO"l!a.s.i: KOHTPaKThI Ha 

ycnOBHYIO OCHOBHYIO cyMMy, Q:>b10qepcbI, Q:>opBap.n:Hbie KOHTpaKTbI H OII:QHOHbI), 

3aperHcrpHpOBaHHbIX B cooTBeTCTBHH c 3aKOHo.n:aTenhCTBOM Coe.n:HHeHHbi:x IllTaTOB 

HnH rnrnrn; HnH (xii) 6poKepoB, cornacHo orrpe.n:eneHHIO B pa3.n:ene 6045(c) 

HanoroBoro Ko.n:eKca CIIIA, HnH (xiii) nI06hIX ocao6o)K)l;eHHbIX OT HanoroB TPaCTOB 

cornacHo rrop.s.i:.n:Ky, orrHCaHHOMY B pa3.n:ene 403(b) HnH pa3.n:ene 45 (g) Hanoroaoro 

Ko.n:eKca CIIIA. 

cc) TepMHH «opraHH3aU:HB» 03HaqaeT IOPH.n:HqecKoe nH:o;o HnH TaKoe IDpH.n:HqecKoe 

o6pa30BaHHe, KaK rpacT. 

dd) TepMHH <meaMepHKaHcKaB opraHH3aU:HB» 03HaqaeT opraHH3au;HIO, KOTopa.s.i: He 

JlBilJleTCJl nHUOM CIIIA. 

ee) TepMHH «IIJiaTeac H3 aMepHKaHCKoro HCTOqHHKa, IIO,IJ;Jieacam;HH 

HaJIOroo6JioaceHHIO» 03HaqaeT nI06yio BbIIIIlaTy rrpo:o;eHTOB (BKillOqaJl nI06yio 

CKH.Zl:KY rrpOTHB HOMHHana :o;eHHOH 6YMarn rrpH rrepBH"l!HOM pa3Mem;eHHH), 

.n:HBH.ll:eH.n:OB, apeH.n;HbIX rrnaTe)KeH, )KailOBaHbJl, 3apa60THOH rrnaTbI, rrpeMHH, 

aHH)'HTeTOB, KOMIIeHcau;Hli, B03HarpIDK,D;eHHH, roHopapoB, H .n:pyrHX qm:KCHpOBaHHbIX 

HnH orrpe.n:en.s.i:eMhIX e)Kero.n:HhIX HnH rrepHO.n:H"l!eCKHX 3apa6oTKOB, rrpH6bmeH:, H 

.n:oxo.n:oa, ecnH TaKoii rrnaTe)K rrpoH3BO.ll:HTC.s.i: H3 HCTO"l!HHKOB B Coe.n:HHeHHbIX 

8 

lllTarnx. HecMOTIJH Ha Bb1mecKa3aHHoe, rro.n;ne)l(am;Hii Hanoroo6no)l(eHHIO rrnaTe)I( H3 

aMepHKaHCKOro HCTOq}IHKa He BKJIIOqaeT B ce6H JII06oii IIJiaTe)I(, He cqHTaIOmHHCH 

IIO,ll;Jle)l(ainlfM HaJioroo6JIO)l(eHHIO IIJiaTe)l(OM B COOTBeTCTBYJOmHx rrpaBHJiax 

MHHHCTepcrna cpHHaHCOB CIIIA. 

ff) OpraHH3a:U::HH HBJIHeTcH «acco:u:1111poBaHHoii opratt113a:u;11eii» .n;pyroii opraHH3aQHH, 

ecJIH O,ll;Ha H3 HHX KOH'fPOJIHpyeT .n;pyryro opraHH3a:U:HIO HJIH eCJIH o6e opraHH3aQHH 

HaxO.n;HTCH rro.n; o6mHM KOH'fPOJieM. ,[(JIH 3THX :u:eneii KOH'fPOJlb BKJIIOqaeT IIpHMOe H 

KOCBeHHOe BJia.D;eHHe 6onee qeM 50 rrpo:u;eHTaMH ronocoB HJIH CTOHMOCTH 

opraHH3aQHH. HecMOTIJH Ha BblmeYKa3aHHoe, Y36eKHCTaH MO)l(eT cq11TaTb n106yro 

opraHH3a:U:HIO He HBJIHIOmeiicH acco:u:1111poBaHHoii opraHH3a:u;Heii .n;pyroii 

opraHH3aQHH, ecnH o6e opraHH3aQHH He HBJIHIOTCH qneHaMH o.n;Hoii 11 Toil )l(e 

pacm11peHHOii acpcpHnHpOBaHHoii rpyrrrrhI, KaK orrpe.n;eneHo B pa3.n;ene 14 71 ( e)(2) 

HanoroBoro Ko.n;eKca CIIIA. 

gg) TepMHH «HHH CIIIA» 03HaqaeT cpe.n;epanbHbm 11.n;eHrncpHKa:u;HOHHbIB HOMep 

HanororrnaTenbmHKa CIIIA. 

hh) TepMHH «KOHTpoJiupyrom.ue Jiuna» 03HaqaeT cp11311qecmx n11:u:, KOTOpb1e 

KOHTIJOnHpyroT opraHH3aQHIO. B cnyqae c TPaCTOM .n;aHHbiii TepMHH 03HaqaeT 

.n;oBepHTeJIH, ,ll;OBepeHHblX JIH:U:, rrpoTeKTOpa (ecnH TaKOBOH HMeeTcH), 6eHecp11:u:11apoB 

11n11 KJiacc 6eHecp11:u:11apoB 11n11 n106oe .n;pyroe cp11311qecKoe n11:u:o, ocymecTBJIHIOmee 

peaJibHblH 3cpcpeKTHBHbIB KOH'fPOJib ,ll;aHHOro TIJaCTa, a B cnyqae .n;pyroro 

10p11.n;11qecKoro o6pa3oBaHHH, OTJIHqJIOro OT TPaCTa, 3TOT TepMHH 03HaqaeT n11:u:, 

3aHHMaIOmHX TaKYJO )l(e HJIH attanorHqJIYJO .n;on)l(HOCTb. TepMHH «KOH'fPOJIHPYJOI:a:He 

JIH:U:a» HHTepnpeTHpyeTCH B COOTBeTCTBHH CPeKOMeH.D;a:U:HHMH rpyrrIIbl pa3pa60TKH 

cpHHaHCOBbIX Mep 6opb6bI c OTMbIBaHHeM .n;eHer. 

2. Jlro6oii TepMHH, He onpe.n;eneHHbIB HHbIM o6pa30M B HaCTOHmeM 

CornameHHH, ecJIH 3Toro He ~6yeT KOHTeKCT, HJIH ecJIH KOMITeTeHTHbie opraHbl He 

.n;oroBOpHJIHCb 06 o6meM 3HaqeHHH (B COOTBeTCTBHH c Ha:u;HOHaJibHbIM 3aKOHOL{aTeJlbCTBOM), 

HMeeT 3HaqeHHe, KOTopoe OH HMeeT Ha TOT MOMeHT cornaCHO 3aKOHO.n;aTeJibCTBY CTopoHbl, 

npHMeHHIOmeii HaCTOHJnee CornameHHe. Jlro6oe 3HaqeHHe B cooTBeTCTBHH c npHMeHHMbIM 

HaJIOroBbIM 3aKOHo.n;aTeJibCTBOM 3Toii CTopoHbI o6na.n;aeT npeo6na.n;a10meii c11noii no 

cpaBHeHHIO co 3HaqeHHeM, npH.n;aBaeMbIM 3TOMY TepMHHY B .n;pyrHx 3aKOHax 3TOii CTopoHbI. 

CTaTMI2 


06H3aTeJILCTBa IlOJIY'laTL HHCl)OpMaQHIO H o6MeHUBaTLCB HHC}>OpManueH: 


OTHOCHTeJILHO IlO,!J.OT'leTHLIX aMepuKaHCKHX C'leTOB 


1. CornacHo noJIO)l(eHHHM CTaTbH 3 HacToHmero CornameHHH Y 36emcTaH nonyqaeT 

HHcpopMa:u;HIO, onpe.n;eneHHYJO B IlYHKTe 2 HaCTOHmeii CTaTbH B OTHOllieHHH Bcex no.n;o~eTHbIX 

aMepHKaHCKHX cqeToB, H e)l(ero.n;Ho o6MeHHBaeTC}I 3Toii HHcpopMa:u;Heii c Coe.n;HHeHHbIMH 

IlITaTaMH B aBTOMaTHqecKOM nopH.n;Ke. 

2. I1HcpopMa:u;HH, KOTopyro HY)l(HO nonyqaTb H KOTOpoii HY)l(HO o6MeHHBaTbCH B 

9 

OTHOIIleHlrn Bcex IIO,l(OT'IeTHbIX aMepHKaHCKHX CqeTOB BCeX OT'llITbIBalOII(HXC.H <l>HHaHCOBbIX 

yqpe)l():(emiii Y36eKHcnrn, BKJIIOqaeT cne.zzyromee: 

a) HM.H, a,npec H a.MepliKaHCKHli HRH Ka)l():(oro orrpe,neneHHoro nm:i;a CIIIA, KOTopoe 

.HBn.HeTC.H .nep)l{aTeneM TaKoro cqeTa H, B cnyqae c Hea.MepHKaHGKoli opraHH3aIJ;Heli, 

KOTOpa.H, rrocne npoxo)l():(eHH.H KOMnneKCHOH rrpoBepKH, onHCaHHOH B IlpHJIO)l{eHHH I, 

onpe,nen.HeTC.H KaK HMeIOIUa.H O,l(HOro HnH HeCKOJibKHX KOHrpOnHp)'IOIUHX nHI(, 

KOTOpl>Ie .HBn.HIOTC.H onpe,neneHHI>IMH nHIJ;a.MH CIIIA, HM.H, a,npec H MHH CIIIA ( ecnH 

HMeeTc.H) TaKoro npe,nnpHXTH.H H Ka)l():(oro TaKoro onpe,neneHHoro nHI(a ClllA; 

b) HOMep cqeTa (HnH ero aHanor npH OTC)'TCTBHH HOMepa cqeTa); 

c) HaHMeHOBaHHe H H,l(eHTH<i>HKal(HOHHbrH HOMep OT"tJHTblBaIOIIJ;erocx <l>HHaHCOBOro 

yqpe)l():(eHH.H Y 36eKHCTaHa; 

d) caJII>,no HnH C)'MMY Ha cqeTy (B TOM "tJHcne B cnyqae ,noroBopa crpaxoBaHH.H c 

OCTaTO"tJHOH CTOHMOCTblO HnH ,noroBopa 06 aHHYHTeTe ,neHe)l{H)'IO CTOHMOCTb HnH 

CYMMY B03Bparn) Ha KOHel( COOTBeTCTB)'IOIUero KaneH,napHoro ro,na HnH HHOro 

cooTBeTCTB)'IOmero oT"tJeTHoro nepHo,na HnH, ecnH c"ll'.eT 6orn 3aKpI>rr B TeqeHHe ro,na 

- Henocpe,ncTBeHHO nepe,n ero 3aKpI>rrHeM; 

e) B cnyqae n106oro ,neno3HTapHoro cqeTa: 

(1) o6m)'IO BanOB)'IO CYMMY rrpoueHTOB, o6IU)'IO BanOB)'IO CYMMY ,nHBH,neH,noB 

H o6m)'IO BanOB)'IO CYMMY npoqero ,noxo,na, nonyqeHHoro no aKTHBaM, 

KOTOpI>Ie xpaH.HTC.H Ha cqere, B Ka)l():(OM cnyqae yrrnaqeHHl>IX HnH 

3a"tJHcneHHI>IX Ha cqeT (HnH no OTHOIIIeHHIO K cqezy) B TeqeHHe KaneH,napHoro 

ro,na HnH ,npyroro cooTBeTCTB)'IOmero oT"tJeTHoro nepHo,na; H 

(2) o6m)'IO BanOB)'IO Bl>IpycIKY OT npO.l(a)l{H HnH Bl>IKyrra HMymecTBa, 

ynnaqeHH)'IO HnH 3a"tJHcneHH)'IO Ha cqeT B TeqeHHe KaneH,napHoro ro,na HnH 

.npyroro COOTBeTCTBYIQIUero OT'IeTHOro nepHo,na, B OTHOIIIeHHH KOTopoli 31'0 

OT'IHThIBaIOIUeec.H <l>HHaHCOBOe yqpe)l():(eHHe y 36eKHCTaHa BblCTynanO B Kaqecrne 

,neno3HTapH.H, 6poKepa, HOMHHanI>HOro ,nep)l{aTen.H HJIH areHTa OT HMeHH 

Bna,nenoua cqern; 

(f) B cnyqae n106oro ,neno3Hrnoro cqeTa, o6IU)'IO BanOB)'IO CYMMY npoueHTOB, 

yrrnaqeHHI>IX HnH 3a"tJHcneHHI>IX Ha cqeT B TeqeHHe KaneH,napHoro ro,na HnH ,npyroro 

COOTBeTCTB)'IOIUero OT"tJeTHOro nepHo,na; H 

g) B cnyqae n106oro cqeTa, He YKa3aHHOro B no,nnyHKTe 2 (e) HnH 2(f) HaCTOSIIUeli 

cTaTI>H, o6m)'IO BanoB)'IO CYMMY, ynnaqeHH)'IO HnH Ha"tJHcneHH)'IO ,nep)l{aTemo cqern 

rro cqezy B TeqeHHe KaneH,napHoro ro,na HnH ,npyroro oT"tJeTHoro nepHo,na, B KOTopoM 

3TO OT"tJHThIBaIOIIJ;eec.H <l>HHaHCOBOe yqpe)l():(eHHe y 36eKHCTaHa .HBn.HeTC.H ,l(Oil)l{HHKOM 

HJIH ,ne6HTopoM - B TOM "tJHCJie coBoKyrrH)'IO CYMMY JII06hIX rrnaTe)l{eH B cqeT 

norameHH.H 3a,l(On)l{eHHOCTH, npOH3Be,neHHl>IX ,nep)l{aTenIO cqeTa B TeqeHHe 

KaneH,napHoro ro,na HnH ,npyroro cooTBeTCTB)'IOmero oTqeTHoro nepHo,na. 

10 

CTaTM13 

CpoK u cnoco6 o6MeHa uml>0pMauueii: 

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HacTo.snu;ero Cor11ameHHSI CYMMY H BH.[( 1rnaTe)l(:eH, npoH3Be,[(eHHLIX B OTHomeHHH 

nO,[(O~eTHOro aMepHKaHCKOrO cqeTa, MO)l(:HO onpe,[(eIDITL B COOTBeTCTBHH c 

noJIO)l(:eHHSIMH HaJIOrOBOro 3aKOHO,[(aTeJILCTBa y 36eKHCTaHa. 

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HacToSimero Cor11ameHHSI .[(aHHM HHcpopMau;HSI .[(OJI)l(:Ha co,[(ep)l(:aTL yKa3aHHe 

BaJIIOTLI, B KOTOpOH BLipa)l(:eHa Ka)l(:,[(aSI COOTBeTCTBYJOlll;aSI CYMMa. 

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6nITL no~eHa H npe.[(OCTaBJieHa B OTHOIIIemrn 2014 ro,[(a H Bcex nocJie.[(yIOlll;HX 

ro,[(OB, 3a HCKJIJOqeHHeM: 

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2(d) CrnThH 2 HacToSim;ero CornameHHSI; 

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YKa3aHHOH B nO.[(IIYffKTe 2(e)(2) CrnThH 2 HaCTOSilll;ero CornameHHSI; H 

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ro,[(a H nocJie,[(YJOIIJ;HX ro,[(OB H SIBJUleTCSI TOJILKO TOH HHcpOpMau;HeH, KOTOpaSI YKa3aHa 

B nO.[(IIYffKTax 2(a) - 2(g) CTaThH 2 HaCToSimero CornameHHSI. 

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110,[(0TqeTHOro aMepHKaHCKOrO cqeTa, KOTOpLrn o6cJiy)l(:HBaeT O~TLIBaIOlll;eecSI 

cpHHaHCOBOe yqpe)l(:,[(eHHe Y36eKHCTaHa Ha 30 HIOHSI 2014 ro,[(a, a TaK)l(:e cornaCHO 

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11 
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CornarneHHSI. 


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CTaTL.114 

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pernCTPa:u;HOHHOM Be6-caliTe IRS FATCA; 


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12 

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yqpe)l(L{eHmo; 11 

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coorneTcTBHH c no.n:nyttKTOM 3(b) CTaThH 5 HacToSimero CornameHHSI. 

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OTHOmeHHIO K TaKOMY cqeTy. 

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13 

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qmHaHCOBoii rro.n:.n:ep)l(KH 11 mmoroo6no)Kemrn._ 

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14 

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acCOUHHpOBaHHOH opraHH3auHeH .r(JIH Toro, ~06bI YKJIOHHTbCH OT BbIIlOJIHeHHH 

o6H3aTeJibCTB, npe.nycMoTpeHHbIX HacToHmHM CorrrarneHHeM HJIH B cooTBeTCTBHH c 

pa3.nerroM 1471 Ha.rroroBoro Ko.ne1<ca ClllA coo6pa3HO o6cTOuerrbCTBaM. 

6. Con1acoBaHue cpoKoB. HecMOTpH Ha nyHKTbI 3 H 5 CTaTbH 3 HacTogmero 

CorrrarneHIDI: 

a) Y36eKHCTaH He o6H3aH norryqaTb H npe.ri:ocrnBmrtb HHcl>opMauHIO 3a 

KaJieH.r(apHbIB ro.n, npe,lUIIeCTBYJOmHH KaJieH.napHOMY ro.ri:y, B OTHOIIIeHHH KOTOporo 

npe.nocTaBJieHHe yqacTBYJOmHM HHOCTpaHHbIM cl>HHaHCOBbIM yqpe)l(.r(eHIDIM 

aHa.rrorHqHoH HHcl>opMauHH B IRS HBJIHeTcH o6H3aTerrhHbIM corrracHo cooTBeTCTBYJOmHM 

HOpMaTHBaM MHHHCTepcTBa cl>HHaHCOB CIIIA; H 

b) y 36eKHCTaH He o6H3aH Ha~HaTb o6MeH HHcl>opMauHeH .no HaCTYfiJieHIDI .r(aTbI, K 

KOTOpOH yqacTByiomHe HHOCTpaHHbIM cl>HHaHCOBbIM yqpe)l(.r(eHHHM o6H3aHbl 

npe.nocTaBHTb aHarrorn~ HHcl>opMauHIO IRS corrracHo cooTBeTCTBYJOmHM HOpMaTHBaM 

MHHHCTepcTBa cl>HHaHCOB ClllA; 

7. Con1acoBaHue orrpeLieJieHHii c rrpaBHJiaMH MHHHCTepcTBa cbuHaHcoB 

CIIIA. HecMOTpH Ha CTaTblO1 HacToHmero CorrrameHHH H onpe.nerreHHH, YKa3aHHbie B 

ITpHJIO)KeHHHX K HacToHmeMy CorrrameHHIO, npH pea.rrH3aUHH HacToHmero 

CorrrameHHH, Y36eKHCTaH MO)KeT HCITOJib30BaTb H MO)KeT pa3pemaTb HCITOJib30BaTb 

cl>HHaHCOBbIM yqpe)l(.r(eHHHM y 36eKHCTaHa onpe.nerreHHe H3 COOTBeTCTBYJOmHx npaBHJI 

MHHHcTepcTBa cl>HHaHCOB CIIIA BMeCTO cooTBeTCTByiomero onpe.nerreHIDI B HacTogmeM 

CorrrarneHHH npH ycrroBHH, ~o Ta.Koe npHMeHeHHe He OKa)KeT OTpHUaTeJibHoro 

B03.r(eHCTBIDI Ha ueJIH HaCTOHmero CorrrarneHIDI. 

CTaThB 5 


CoTPYLIHHqecTBO B Borrpocax BhIIIOJIHeHHB ycTaHOBJieHHhIX Tpe6oBaHHii H 


rrpHffYLIHTCJlhHOro HCIIOJIHCHHB 


1. 06mue 1arrpochl. B cooTBeTCTBHH c JII06bIMH .nonorrHHTeJibHbIMH 

ycrrOBHHMH, H3JIO)KeHHbIMH B corrrarneHHH KOMITeTeHTHblX opraHOB, 3aKJI10qeHHOM B 

cooTBeTCTBHH c ITYHKTOM 6 CTaTbH 3 HacToHmero CorrrarneHIDI, KOMneTeHTHbIH opraH 

CIIIA MO)KeT HanpaBITHTb .nonorrHHTerrhHbie 3anpocb1 B KOMneTeHTHbIH opraH 

y 36eKHCTaHa, B COOTBeTCTBHH c KOTOpbIMH KOMileTeHTHbIH opraH y 36eKHCTaHa o6H3aH 

norryqaTb H npe.nocTaBJIHTb .r(OilOJIHHTeJibHYJO HHcl>opMaUHIO OTHOCHTeJibHO 

IlO.r(OTqeTHOro a.MepHKaHCKoro cqeTa, BKJIJOqrui: OTqeTbl 0 COCTOHHHH cqeTOB, KOTOpbie 

COCTaBJIHIOTCH B o6b}qli0M pa6oqeM nopH,r(Ke O~HTbIBaIOmHMCH cl>HHaHCOBbIM 

15 

~pe)l(,[(eHlieM y 36eKHCTaIIa H B KOTOpbIX o6o6m:aeTCH HHCpOpMau;HH 0 .n:eliCTBIDIX 

(BKJIJOqaH H3'bHTHH H nepeBO.IJ:bl cpe,n:CTB H 3aKpbITHH cqeTOB) no,n:orqeTHOro 

aMepu:KaHCKoro cqeTa. 

2. He1uaquTeJILBLie H SllMHBHCTpaTHBBLie omu6KH. KoMneTeHTHhrn opraH 

CIIIA )'Be.n:oMJUieT KOMTieTeHrnhrn opraH Y36eKHCTaHa, Kor.n:a y Hero B03HHKaIOT 

OCHOBaHHH IlOJiaraTh, qTO a,n:MHHHCTpaTHBHbie OIIIH6KH HJIH ,n:pyru:e He3Haqu:TeJThHbie 

orrrn6KH MOrJIH npu:BeCTH K coo6m:eHHIO HenpaBHJThHOH HJIH HeTIOJIHOH HHlpOpMaD;HH HJIH 

K ,n:pyru:M HapyrneHHHM HacToHm:ero CornameHHH. KoMneTeHTHhrn opraH Y36eKHCTaHa, 

npu:MeHHeT CBOe OTeqecTBeHHOe 3aKOHO,n:aTeJThCTBO (BKJilOqag npu:MeHHMbie mrpa<l>Hnle 

CaHKU;HH), qro6n1 non~HTh u:cnpaBneHH)'IO u:/u:nu: noJIHyio HH<l>opMau;HIO HJIH .ZJ:JUI 

ycrpaHeHHH ,n:pyru:x HapyrneHHH HaCTOHm:ero CornameHHH. 

3. 3uaquTeJILBoe ueco6J11ol1eBHe o6H3aTeJILCTB. 

a) KoMneTeHTHhrn opraH CIIIA )'Be,n:oMJUieT KOMneTeHTHhrn opraH Y36eKHcTaHa 

np,H BhIBBJieHHH KoMneTeHTHhIM opraHOM CIIIA cym:ecTBeHHoro Heco6JIIO,n:eHHH B 

cooTBeTCTBHH c HaCTOHm:HM CornameHHeM OTHOCHTeJibHO orqu:Turnaiom:erocg 

<1>1rnaHcoBoro yqpe)l(,[(eHHH Y 36eKHCTaHa. KoMneTeHTHhlli opraH Y 36emcTaHa 

npHMeHHeT CBOe HaI(HOHaJihHOe 3aKOHO,n:aTeJibCTBO (BKJIJO'laH npHMeHHMhie IIITpa<l>Hhie 

CaHKU;HH), qro6hI ycrpaHHTh 3TO 3Haqu:TeJThHOe Heco6JIIO,n:eHu:e, OTIHCaHHOe B 

)'Be.ZJ:OMJieHHH. 

b) Ecnu: npaBonpu:MemneJThHhie Mep1>1 He ycTpaHHIOT HecooTBeTCTBHe B TeqeHu:e 18 

MeCHI(eB nocrre nepBOHaqaJihHoro )'Be,n:OMJieHHH 0 cym:ecTBeHHOM HeCOOTBeTCTBHH, 

KoTopoe 6nmo HanpaBJieHo KOMneTeHTHhIM opraHOM CIIIA, TO Coe,n:u:HeHH1>1e lliTaThI 

CqffTaJOT OTqffTbIBaIOm:eecg <l>u:HaHCOBOe yqpe)l(,[(eHHe y 36eKHCTaH He~aCTB)'IOm:HM 

<l>u:HaHCOBhIM yqpe)l(,[(eHHeM cornacHO HaCTOHm:eMy IlO.ZJ:nyHKTY 3(b ). 

4. Hc110JIL1osauue cTopoBBHX nocTaBWHKOB ycJiyr. Y36eKHCTaH MO)KeT 

pa3pemHTb OrqffTbIBaIOm:HMCH <l>HHaHCOBhIM ~pe)l(,[(eHHHM y 36eKHCTaHa HCilOJTh30BaTb 

IlOCTaBm:HKOB ycnyr, HBJIHIOm:HXCH TpeTbeiI CTOpOHOH, .ZJ:JUI BhlTIOJIHeHHH o6H3aTeJlbCTB, 

B03JIO)KeHHhIX Ha TaKHe OrqffTbIBaIOm:u:ecg <l>HHaHCOBbie yqpe)l(,[(eHHH y 36eKHCTaHOM, 

KaK npe.n:ycMoTpeHo B HacToHm:eM CornameHHH, HO JTH o6H3aTeJihCTBa OCTaIOTCH B 

c<l>epe oTBeTCTBeHHOCTH orqu:Turnaiom:u:xcg <l>HHaHCOBhIX ~pe)l(,[(eHu:li Y36eKHcTaHa. 

5. IlpellOTBpameuue yKJioueum1. Y 36emcraH peaJIH3yeT no Mepe 

Heo6xo,n:u:MOCTH rpe60BaHHH }:{JUI npe,n:OTBpam:eHHH HCIIOJlh30BaHHH <l>HHaHCOBbIMH 

~pe)l(,[(eHHHMH rrpaKTHKH YKJIOHeHHH OT npe,n:OCTaBJieHHH orqernocTH, Tpe6yeMOH 

cornacHo HacToHm:eMy CornameHHIO. I 

CTaTLH6 


B1aHMBLie o6H3aTeJILCTBa no npOllOJiaceBHIO cosepmeucTBOBaBHH 


Jl(Hl>eKTHBBOCTH o6MeBa HBCJ>OpMan;ueii: H o6ecneqeBHIO ee 11po1paquoCTH 


16 

1. OueHica TpaH3HTHhlX nJiaTe~eH: H eaJIOBLIX ,lJ,OXOllOB. CTopoHhI o6.SI3)'IOTC.SI 

COBMCCTHO c napTHepCKHMH IOpHC.l(HKIJ;H.SIMH pa3pa6oTaTb rrpaKrnqecKHH H 3<l><l>eKTHBHbIH 

aJibTepHaTHBHbIH IIO.l(XO.l( K .l(OCTH)l(CHHIO u;eneii B o6JiaCTH IIOJIHTHKH y.l(ep)l(aHH.SI 

HaJIOrOB c HHOCTpaHHblX TpaH3HTHbIX IIJiaTe)l(eH H BaJIOBOH BbipyqKH, HarrpaBJICHHblH Ha 

CHH)l(CHHe 6peMeHH. 

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2014 ro,[J,a. 0THOCHTCJibHO aMepHKaHCKHX cqeTOB, KOTOpbie BC.l(YTC.SI oTqHTbIBaIOIIJ;HMHC.SI 

<l>HHaHCOBbIMH yqpe)l(.l(eHH.SIMH Y36eKHCTaHa no COCTO.SIHHIO Ha 30 HIOH.SI 2014 ro,l(a, 

Y36emcTaH 06.si:3yeTc.si: ycTaHOBHTb .l(O 1 .SIHBap.si: 2017 ro.l(a .[(JI.SI o~eTHOCTH 3a 2017 ro.l( H 

IIOCJIC.l(YJOIIJ;He rQ.l(bl rrpaBHJia, Tpe6yroIIJ;He, qT06bI OTqHTblBaIOIIJ;HCC.SI <l>HHaHCOBbie 

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CIIIA, KaK 3Toro Tpe6yeT IIO.l(IIYffKT 2(a) CTaTbH 2 HacTo.si:mero CornameHH.SI. 

CTaTLH 7 


IIocJie,1weaTeJILHOCTL B npHMeHeHHH FATCA K napTHepcKHM ropHCJJ:HKUHHM 


1. y 36eKHCTaH IIOJiyqHT B03MO)l(HOCTb IIOJlb30BaTbC.SI JII06bIMH 6onee 

6narorrpH.SITHbIMH ycnoBH.SIMH cornacHo cTaThe 4 HJIH IlpHJIO)l(CHHIO I K HacTo.si:meMy 

CornameHHIO, KacaromHMHC.SI rrpHMeHeHH.SI FATCA K <l>HHaHCOBbIM yqpe)l(.l(eHH.SIM 

y 36eKHCTaHa, KOTOpbie rrpe.l(OCTaBJI.SIJIHCb .l(pyroii napTHepcKoii IOpHC.l(HKIJ;HH Ha 

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orrpe.l(eneHbI B HacTo.si:meM CornameHHH H BCTYfiHJIH B CHJIY B .l(eHb rro.l(rrHcaHH.SI 

cornameHH.SI, BKJIIOqaromero TaKHe 6onee 6narorrpH.SITHbie ycnoBH.SI, ecnH Y 36eKHCTaH B 

IIHCbMCHHOM BH,l(e He OTKa)l(CTC.SI OT HX rrpHMeHeHH.SI. 

CTaTLH 8 

IIpoue.zzypa B3aHMHoro corJiacoeaHHH 

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OTHomeHHH peanH3aIJ;HH, rrpHMeHeHH.SI, HJIH TOJIKOBaHH.SI HacTo.si:mero CornameHH.SI, 

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cornacoBaHH.SI. 

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o6nerqaromHe peanH3au;Hro HacTo.si:mero CornameHH.SI. 

17 
3. KoMrreTeHTHI>Ie opraHhI MoryT CBSI3hIBaTI>CSI .n;pyr c .n;pyroM HarrpSIMyro B :u;eIDIX 

B3ruIMHoro corrracoBaHHSI B cooTBeTCTBHH c HacToSimeii CTaTheii. 

CTaTLH 9 

KoH4>HJJ:eH._HaJILHOCTh 

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CBSI3H c cy.n;e6HbIMH pa36HpaTeJihCTBaMH, CBSI3aHHhIMH c BbIIIOJIHeHHeM o6SI3aTeJibCTB 

Y36eKHCTaHa B cooTBeTCTBHH c HaCTOSII:QHM CorrrarneHHeM. 

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cooTBeTCTBHH co CTaTI>SIMH 2 H 5 HacToSimero CorrrarneHHSJ:, paccMaTpHBaeTCSI KaI< 

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cy.n;I>I H a,n:MHHHCTpaTHBHl>Ie opraHI>I) IlpasHTeJII>CTBa Coe.n;HHeHHhIX llITaTOB, 

3aHHMaIOI:QHMCSI o:u;eHKOH, c6opoM HJIH a,nMHHHCTpHpoBaHHeM ljle.n;eparrbHbIX HaJIOroB 

CIIIA, HJIH rrpasorrpHMeHHTeJihHOH rrpaKTHKOH HJIH cy.n;e6HI>IM rrpecrre.n;oBaHHeM HJIH 

y.n;oBrreTBopeHHeM arreJIJISI:QHH, CBSI3aHHhIX c ljle.n;eparrbHhIMH HarroraMH CIIIA, HJIH 

Ha)J;30pOM 3a TaKHMH ljlyHKIUijTh{H. TaKHe JIH:Qa HJIH opraHhl BJiaCTH HCII0Jlb3YJOT TaI<yro 

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caHK:QHOHHpyeT o6MeH HaJIOrOBOH HH«jlOpMa:u;Heii. 

CTaTLH 10 

KoHcyJILTa._uu u nonpaBKH 

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o6paTHThCSI c npocb6oii 0 npoBe.n;eHHH KOHCYJibTa:QHH )J;JISI Bbipa6oTKH Ha.n;Jie)KaI:QHX Mep, 

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TiyHKTe 1 cTaTI>H 12 HacToSimero CorrrarneHHSI. 

18 

CTaTMI 11 

IlpHJIO~eHHH 

IlpmIO)l(emrn cocTa.BJUllOT HeoTheMJieMyio qacTh HaCTOHm;ero Corrramemrn. 

CTaTLH 12 


CpoK .z:.eiicTBHH CorJiameHHH 


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Pecrry6IDIKOM Y36eKHCTaH Coe,lJ,HHeHHbIX IIhaTOB o TOM, ~o Y36eKHCTaH 3asepnnm see 

Heo6xo)J,HMbie BHYTPeHHHe rrpoI(e.zzypbI .JUUi Toro, ~o6bI HacTo5lll(ee CorrrameHHe 

BCT)'IIHJIO B CHJIY. 

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IIHCbMeHHOe yse.n;oMJieHHe o pacTop)l(eHHH .n:pyroli CTopoHe. TaKoe pacTOp)l(eHHe BcTyrrHT 

B CHJIY B rrepBblli .n;eHb MeCHI(a, crre.n:yiomero rrocrre HCTeqeHH51 12 MeCHI(eB crrycrn .n:aTbI 

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3A IIPABHTEJihCTBO PECIIYJ>JIHKH 3A IIPABHTEJihCTBO 

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19 

TIPllJIO)l(EHllE I 

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51BJI5IeTC51 HaJIOrOBbIM pe3H1leHTOM ;:i:pyroH: IOpHC1lHKUHH), H y6e;:i:HTC51 B o6ocHOBaHHOCTH 3TOro 

II01lTBep:>K;:i:eHH51, OCHOBbIBa51Cb Ha HHcpOpMauHH, IIOJiyqeHHOH OT"llHTbIBaIOmHMC51 cpHHaHCOBbIM 

yqpe:>K;:i:eHHeM y 36eKHCTaHa B CB513H c OTKpbITHeM cqeTa, BKJilOqa5J: JII06YIO 1lOKYMeHTaUHIO, 

co6paHHYIO cornacHo Ilpoue;:i:ypaM AML/KYC. 

1. EcJIH B rrpouecce caMOCT051TeJibHOH on;eHKH ycTaHOBJieHo, "llTO BJia;:i:eJieu cqeTa 51BJI5IeTC51 

pe3HlleHTOM Coe;:i:HHeHHhIX llITaToB B ueJUIX HaJioroo6Jio:>KeHH51, TO OT"llHThIBaIOmeec51 cpHHaHcosoe 

9 

yqpe)l(llemie Y36eKHCTairn ,n:omKHO paccMa'TpHBaTb 3TOT cqeT KaK no,n:orqeTHhrn cqeT CIIIA H 

nonyqHTh no,n:TBep)l(lleHHe caMoro ,n:ep)l(aTeIDI cqern (KOTOpbIM MO)l(eT 6bITb <PopMaW-9 IRS HJIH 

aHaJIOIBqffa.SI yrnep)l(lleHHIDI <PopMa), BKJilOqruomee HHH CIIIA sna,n:eJibUa cqeTa. 

2. EcJIH B03HHKaeT H3MeHeHHe o6cTmITeJibCTB B OTHOilleHHH HOBoro JIHqffOro cqeTa, B CBH3H c 

KOTOpbIM OrqffTblBaIOII(eMycH <l>HHaHCOBOMY yqpe)l(lleHHIO y 36eKHCTaHa CTaHOBHTCH H3BeCTHO HJIH 

y Hero ecTb ocHOBaHHH nonaraTb, qro nepsoHaqanbHOe no,n:TBep)l(lleHHe caMoro sna,n:enhua cqeTa 

omH60qff0 HJIH He,n:OCTOBepHO, OTqffTbIBaIOII(eecH <l>HHaHCOBOe yqpe)l(lleHHe y 36eKHCTaHa He 

MO)l(eT nonaraTbCH Ha nepBOHaqaJibHOe TIO.D:TBep)l(lleHHe CaMoro BJia,n:eJibUa cqeTa H .D:OJI)l(HO 

TIOJiyq:HTb ,n:eliCTBHTeJibHOe TIO.D:TBep)l(lleHHe CaMoro BJia,n:eJihIJ;a cqeTa, TI03BOJIHIOII(ee YCTaHOBHTb, 

HBIDieTcH JIH sna,n:eneu cqeTa rpa)l{)J;aHHHOM CIIIA HJIH pe3H,n:eHTOM CIIIA .D:IDI ueneli 

Hanoroo611o)l(eHHH B CIIIA. EcnH OrqffThrnruomeecH $HHaHcosoe yqpe)l(lleHHe Y36eKHCTaHa He 

HMeeT B03M0)1(HOCTH TIOJiyqHTb ,n:eliCTBHTeJibHOe TIO.D:TBep)l(lleHHe CaMOro BJia,n:eJibUa cqeTa, 

OrqffTblBaIOII(eecH <l>HHaHCOBOe yqpe)l(lleHHe y 36eKHCTaHa .D:OJI)l(HO CqffTaTb .D:aHHbIB cqeT 

no,n:orqeTHbIM aMepHKaHCKHM cqeTOM. 

IV. 	 IlpellcymecrnyroIUHe cqeTa opraHH3auHli. Cne.n:yromHe npasHJia H npoue.n:ypb1 npHMeHHIOTCH B 

n;eIDIX BhNBJieHHH no,n:orqeTHbIX cqeToB CIIIA H cqeToB, sna,n:eJibl.laMH KOTopbIX HBJIHIOTCH 

HeyqaCTBJIOII(He <l>HHaHCOBbie yqpe)l(lleHHH cpe,n:H npe.n:cyll(eCTBYIOIUHX cqeTOB, BJia,n:eJibUaMH 

KOTOpbIX HBJIHIOTCH opraHH3aIJ;HH («npe,n:Cyll(eCTBYIOmHe cqeTa opraHH3aUHH»). 

A. CqeTa opraHH3auHli, He Hy)l(llruornHecH B aHaJIH3e, BbIBBJieHHH HJIH BKJilOqeHHH B oTqeTHOCTb. 

EcnH Orq:HTbrnruomeecH $HHaHcosoe yqpe)l(lleHHe Y36eKHCTaHa npHMeT HHoe pemeHHe B 

OTHOmeHHH Bcex npe,n:cyll(eCTBYIOII(HX cqeTOB opraHH3aIJ;HH HJIH OT,n:eJibHO B OTHOmeHHH JII06oli 

qeTKO onpe,n:eJieHHOH rpynnhI TaKHX cqeTOB npH ycJIOBHH, qTo B HCTIOJIHHTeJibHOM 

3aKOHo,n:aTeJibCTBe y 36eKHCTaHa npe,n:ycMa'TpHBaeTCH npHHHTHe TaKoro pemeHHH, TO 

npe,n:cyll(ecrnyromHe cqern opraHman;Hli c canb,n:o HJIH CYMMOH cqern CBhime 250 000 ,n:oJIJI. CIIIA 

Ha 30 HIOHH 2014 ro.n:a He IlO,n:Jie)l(aT aHaJIH3y, BbIBBJieHHIO HJIH BKJilOqeHHIO B orqeTHOCTb B 

KaqecTBe no,n:oTqeTHbIX aMepHKaHCKHX cqeTOB .n:o Tex nop, TIOKa OCTaTOK HJIH CYMMa cqeTa He 

npeBbICHT 1 000 000 ,n:oJIJI. CIIIA. 

B. CqeTa opraHH33UHH, TIOllJie)l(amHe aHaJIH3y. Ilpe.n:cJII(eCTBYIOIUHe cqeTa opraHH3aIJ;HH, canb,n:o 

HJIH MHHHMaJibHa.SI CYMMa KOTOpbIX COCTaBJIHIOT 6011ee 250 000 ,n:OJIJI. CIIIA Ha 30 HIOHH 2014 

ro.n:a, a npe,n:cyll(eCTBYIOIUHe cqern opraHH3aIJ;HH, KOTOpb1e He npeBhlillaIOT 250 000 .n:onn. CIIIA Ha 

30 HIOHH 2014 ro,n:a, HO caJib,n:o HJIH CYMMa KOTOpbIX npeBbnnaeT MHJIJIHOH .n:onnapos CIIIA B 

nocne,n:HHH ,n:eHb 2015 ro,n:a HJIH JII06oro nocne.n:yromero KaneH,n:apHoro ro,n:a, nposepHIOTCH B 

cooTBeTCTBHH c npoue,n:ypaMH, ycTaHOBJieHHhIMH B TIYffKTe D ,n:aHHoro pa3,n:ena. 

C. Cqern opraHH3auliH. no KOTOpbIM rpe6yeTcH orqeTHOCTb. B OTHomeHHH npe.n:cyll(ecrnyroIUHx 

cqeTOB opraHH3aIJ;HH, OTIHCaHHbIX B TIYffKTe B ,n:aHHoro pa3,n:e11a, TOJlbKO Te cqeTa, sna,n:eJibUaMH 

KOTOpbIX HBJIHIOTCH o,n:Ho HJIH 6011ee opraHH3aIJ;HH, HBJIHIOII(HXCH onpe,n:eneHHbIMH JIHl.laMH CIIIA 

HJIH naCCHBHbIMH qJieHaMH He$HHaHCOBOH HHOC'TpaHHOH opraHH3aIJ;HH (H<l>HO) c O.D:HHM HJIH 

6011ee KOHTPOJIHPYIOIIIHMH JIHUaMH, KOTOpb1e gsJIHIOTcg rpa)l{)J;aHaMH HJIH pe3HlleHTaMH CIIIA, 

10 
paccMaTIJllBaIOTCH Ka.K rro,n:o'P!eTH1>1e cqeTa ClllA. B .n:orroJIHeH11e, cqeTa, BJIMeJII>UaMll KOTop1>IX 

HBJIHIOTCH HeyqacTB)'IOIIUle tPllHaHCOBbie yqpe)K,[(eHHH, 6y,n:yT paccMaTIJllBaTbCH KaK cqern, no 

KOTOpbIM Heo6XO,[(llMO rrpe,n:CTaBJIHTb llHtPOPMfilllllO 0 COBOKyrrHI>IX IIJiaTe)l(ax, OIIllCaHHblX B 

rro,[(IIyttKTe 1 (b) CrnT1>11 4 HacToHmero CornameHHH, KOMIIeTeHTHOMY opraHy Y 36eKHCTaHa. 

D. KoHipOJI1>H1>1e rrpoue.zzyp1>1 IIJIH B1>rnsneH11H cqeTOB opraH113au11:H, B OTH0111eH1111 KOTop1>IX 

rpe6yeTCH O'PieTHOCTb • .n;JIH rrpe.n:cymecTB)'IOm11x cqeTOB opraHll3fillllH, OIIllCaHHblX B IIyttKTe B 

HaCTOHmero pa3,n:ena, OT~TbIBaIOmeecH <l>11HaHCOBOe yqpe)l(,[(eHlle y 36eKHCTaHa ,[(OJI)l(HO 

rrp11MeHHT1> cnelI)'IOIIU1e KOHT}JOJibH1>1e rrpoue.n:yp1>1 B ueJIHx orrpe,n:eneHHH Toro, rrpllHMJie)l(llT Jiii 

:noT cqeT O,[(HOMY 11n11 HeCKOJII>KHM orrpe,n:eJieHHI>IM JillUaM ClllA, rracc11BHoii H<l>HO c OlIHllM 11n11 

6onee KOHT}JOJIHP)'IOIIUIMll JillUaMll, KOTOp1>1e HBJIHIOTCH rpa)l(,[(aHaMll llJlll pe311,[(eHTaMll ClllA, HJIH 

)Ke BJIMeJII>UaMll cqeTa HBJIHIOTCH HeyqaCTB)'IOm11e tPllHaHCOBbie yqpe)l(,[(eHllH: 

1. OrrpeIIeJI11T1>, HBJIHeTCH Jiii opraH113au11H orrpeIIeJieHHI>IM JillUOM ClllA. 

a) IlpoaHanm11posaT1> 11H<PopMau1110, co611paeM)'IO B ueJIHX peryn11poBaHHH llJIH lIJIH ueneii 

CBH3eii c KJilleHTaMll (BKJIIOqaH llHtPOPMfilllllO, rronyqeHH)'IO B COOTBeTCTBHll c 

Ilpoue.n:ypaM11 AML/K.YC), qT061>1 ycrnHoB11T1>, yKa31>maeT Jiii :na HHtPOPMaIJHH Ha TO, qro 

BJIMeneu cqeTa HBJIHeTcH JIHUOM ClllA. 3THX ueneii, 11H<l>opMaU11H, yKa31>maromaH Ha 

TO, qro BJIMeneu cqera HBJIHeTcH n11uoM ClllA, BKJIIOqaeT MecTo per11cT}Jau1111 11n11 

oprattmau1111 KOMrraH1111 B ClllA 11n11 ee Mpec B ClllA. 

b) EcJIH HHtPOpMauHH yKa3bIBaeT Ha TO, qTo ,n:ep)l(aTeJib cqeTa HBJIHeTCH orrpe,n:eJieHHbIM 

JIHUOM ClllA, TO oT~TI>maromeecH tPHHaHcosoe yqpe)l(,[(eH11e Y 36eKHcTaHa IIOJI)l(HO 

paccMaT}JllBaTb 3TOT cqeT KaK IIO,[(O'PieTHbIB aMepHKaHCKHH cqeT, ecJIH OHO He IIOJiyqllT 

rromsep)l(,[(eH11H caMoro BJIMen1>ua cqeTa (3TO MO)l(eT 61>rr1> <PopMa W-8 HJIH W-9 IRS 11n11 

.n:pyraH yrsep)l(,[(eHHaH <PopMa) llJIH o6ocHOBaHHO He orrpe,n:eJIHT Ha OCHOBaHHH HMeIOmeiicH 

B ero pacrropH)l(eHllH llJlll o6me,n:OCTyrrHOH llHtPOPMfillllll, qTo BJIMeJieu cqeTa He HBJIHeTCH 

orrpe.n:eneHHI>IM n11uoM ClllA. 

2. OrrpeIIeJI11T1>, HBJIHeTcH Jiii HeaMep11KaHcKaH opraH113au11H qrnHaHCOBI>IM yqpe)l(lleHHeM. 

a) IlpoaHaJI113HpoBaTb llHtPOpMau1110, KOTOpaH co611paeTCH lIJIH ueneii peryn11pOBaHllH llJIH 

CBH3eii c KJIHeHTaMH (BKJIIOqaH HHtPOPMfilllllO, IIOJiyqeHH)'IO B COOTBeTCTBHll c 

Ilpoue.n:ypaMH AML/K.YC) lIJIH orrpe.n:eneHHH Toro, yKa31>maeT Jiii HHtPOPMfillHH Ha TO, qTO 

BJIMeJieu cqeTa HBJIHeTCH tPllHaHCOBbIM yqpe)l(,[(eHHeM. 

b) EcJIH HH<l>opMaUHH yKa3bIBaeT Ha TO, qTo BJIMeJII>UeM cqeTa HBJIHeTCH tPHHaHCOBOe 

yqpe)l(lleHlle, HJIH ecJIH OrqHTbIBaIOmeecH tPllHaHCOBOe yqpe)l(lleH11e y 36eKHCTaHa 

IIO,[(TBep)l(,[(aeT HaJIH~e rno6aJII>HOrO rrocpe,[(HllqecKoro 11,n:eHTHtPHKaUHOHHOro HOMepa 

BJIMeJI1>ua cqern B rry6n11KyeMOM IRS rrepeqtte HHOCTIJaHHI>IX tPHHaHCOBI>IX yqpe)l(,[(eH11ii 

(.n:anee H<l>Y), TO cqeT He HBJIHeTCH rro,n:oTqeTHI>IM cqeroM ClllA. 

11 
3. 	 Onpe11eJIBTh, j{BIDieTcg nH ffiHHaHCOBoe yqpe?KlleHHe HeyqacTB)'IOIUHM WHHaHCOBbIM 

yqpe?K,ZleHHeM, nnaTe:>KH KOTOpOMY no11ne)l(aT o6meii OPieTHOCTH cornaCHO nO,IOJ)'HKTY J_{fil 

cTaThH 4 HacToj{mero CornarneHHj{. 

a) B cooTBeTCTBHH c no.nn)'HKTOM D(3)(b) .n;attHoro pa3,n;ena, OT'IHTI>rnaromeecg qmHattcoBoe 

yqpe)l(,ll;eHHe Y 36eKHCTaHa MO)l(eT onpe.n;enHTb TO, qTo Bna,n;enI>:u;eM cqeTa j{BIDieTcg 

<j_)HHaHCOBoe yqpe)l(,ll;eHHe y 36eKHCTaHa HJlli .n;pyroe <j_)HHaHCOBOe yqpe)l(,ll;eHHeM 

napTHepcKoii IDpHC.UHK:QHH Y36eKHCTaHa, ecJIB <j_)HHaHCOBoe yqpe)l(,ll;eHHe Y36eKHCTaHa 

o60CHOBaHHO onpe,n;eIDieT, qro Bna,n;ene:u; cqeTa HMeeT TaKOH CTaryc Ha OCHOBaHHH 

rno6annHoro nocpe,n;HHqecKoro H,n;eHTH<j_)HKa:u;HOHHOro HOMepa Bna,n;enI>:u;a cqeTa no 

ony6JIBKOBaHHOMY IRS nepeqffJO l1<l>Y HnH .npyroii HH<j_)opMa:u;HH, KOTOpM HMeeTcg B 

mHpOKOM .n;ocryrre HJlli Hax:O,n;HTCj{ B pacnopg)l(eHHH OT~TbIBaIOIUerocg <j_)HHaHCOBoro 

yqpe)l(,ll;eHHj{ Y36eKHCTatta, B 3aBHCHMOCTH OT cHrya:u;HH. B TaKOM cnyqae, HHKaKoro 

.n;anI>Heiimero aHailH3a, BbUIBileHHj{ HJlli OT'IeTHOCTH no TaKOMY cqeTy He rpe6yeTCj{. 

b) EcnH Bna.n;ene:u; cqera j{BIDieTcg <j_)HHaHCOBbIM yqpe)l(,ll;eHHeM Y 36eKHCTaHa HnH .n;pyrHM 

<j_)HHaHCOBbIM yqpe)l(,ll;eHHeM napTHepcKoii IDpHC.n;HKUHH, KOTopoe paccMarpHBaeTcg IRS KaK 

HeyqacTBYJOIUee <j_)HHaHCOBOe yqpe)l(,ll;eHHe, TO 3TOT C'IeT He j{BIDieTCji no.n;oT'IeTHbIM 

aMepHKaHCKHM cqeTOM, HO BbIIInaTbl Bna.n;enn:u;y cqeTa ,ll;Oil)l(Hbl ocymecTBIDIThCjI TaK, KaK 

onpe.neneHo B no.nn)'HKTe 1 (b) CTaTbH 4 HacTogmero CornarneHHj{. 

c) EcJIB Bna,n;ene:u; cqera He j{BIDieTcg <j_)HHaHCOBbIM yqpe)l(,ll;eHHeM Y 36eKHCTaHa HnH 

.n;pyrHM <j_)HHaHCOBbIM yqpe)l(,ll;eHHeM napmepCKOH IDpHC,ll;HKIJ;HH, TO OT~TbIBaIOIUeecg 

<j_)HHaHCOBOe yqpe)l(,ll;eHHe y 36eKHCTaHa ,ll;Oil)l(HO paccMarpHBaTb Bna,n;enn:u;a cqeTa KaK 

HeyqacTBYJOIUee <j_)HHaHCOBOe yqpe)l(,ll;eHHe, BhmnaTbl KOTOpoMy no,n;ne)l(aT BKnIOqeHHIO B 

OT'IeTHOCTb cornacHo no,IOJ)'HKTY 1 (b) cTaTI>H 4 HacToj{mero CornameHHj{, ecnH 

OPIHTbIBaIOIUeecg <j_)HHaHCOBOe yqpe)l(,ll;eHHe y 36eKHCTaHa: 

(1) He nonyqaeT no,n;TBep)l(,ll;eHHe ( 3TO MO)l(eT 6I>ITb <j_)opMa W-8 HnH W-9 IRS 

HilH .npyrM aHanOrHqffM yTBep)l(,ll;eHHM <j_)opMa) OT Bna.n;enb:u;a cqera 0 TOM, qTo OHa 

j{BAAeTCj{ cepTH<j_)H:u;HpOBaHHbIM H C~TaIOIUHMCj{ OTBeqaJOIUHM rpe6oBaHHj{M l1<l>Y, 

OCB060)l(,ll;eHHbIM 6eHe<j_)H:u;HapHbIM Bna.n;enI>:u;eM, cornaCHO onpe.n;eneHMIO 3THX 

TepMHHOB B cooTBeTCTBYIDIUHX HOpMaTHBax MHHHCTepcTBa <j_)HHaHCOB CIIIA; wiu 

(2) B cnyqae c yqacTBYJOIUHM l1<l>Y HilH 3aperHcrpHpOBaHHbIM H C~TaIOIUHMCj{ 

OTBeqaroIUHM rpe6oBaHHj{M l1<I>Y, no.n;TBep)l(,ll;aeT rno6anI>HbIB nocpe.n;HHqecKHii 

H,n;eHTH<j_)HKa:QHOHHhm HOMep Bna.n;enI>:u;a cqeTa B ny6nHKyeMoM IRS nepeqtte l1<l>Y. 

4. 	 Onpe11enHTh, j{BAAeTcg nH cqeT, KOTopI>m npHHa.zIJie:>KHT H<l>l10, no110T1IeTHI>IM cqeroM 

CIIIA. B OTHomeHHH Bna.n;enI>:u;a npe.ncymecTBYJOIUero cqeTa oprattH3a:QHH, KOTopI>m He 

onpe.n;eAAeTcg KaK nH:u;o CIIIA HnH KaK <j_)HHaHCOBOe yqpe?KJleHHe, oT~TI>rnaromeecg 

<j_)HHaHcoBoe yqpe)l(,ll;eHHe Y36eKHCTaHa .non)l(Ho onpe.nenHTb (i) HMeeT nH Bna.n;ene:u; cqera 

KOHrponHpYJOIUHX nH:u;, (ii) ID!IDieTCjJ JIH BJia,n;eJie:u; cqern naccHBHoii H<l>HO, H (iii) 

12 

SIBJUleTCH JIH KTO-JIH6o H3 JIHU, KOHTJ)OJIHp)'IOII(HX BJia,n;em,ua cqeTa, rpa)l(,l(aHHHOM HJIH 

pe3H,ll;eHTOM ClliA. IlpH ocymecTBJieHHH TaKHx orrpe.n;eJieHHH, o~HThmruomeecg 

cpHHaHcosoe yqpe)l(,l(eHHe Y 36eKHCTaHa .n:om1rno PYKOBo.n;cTBoBaThCH YKa3aHHHMH 

rro.n:rrYHKTOB D( 4 )(a) - D( 4 )( e) HaCTOHII(ero pa3.n;eJia B rropH.n;Ke HaH6oJiee 

COOTBeTCTB)'IOII(eM o6cTOHTeJibCTBaM. 

a) B ueilllx orrpe.n;eJieHHH JIHU, KOHTJ)OJIHp)'IOmHx BJia.n;eJI1>ua cqeTa, oTqHThIBruomeecg 

cpHHaHCOBOe yqpe)l(,l(eHHe Y36eKHCTaHa MO:>K:eT IIOJiaraTbCH Ha HHcpOpMaumo, co6HpaeMyio 

H xpaHHII()'IOCH cornacHo Ilpoue.n:ypaM AML/KYC. 

b) B ueJUlx orrpe.n;eJieHHH Toro, HBJUleTCH JIH BJia.n;eJieu cqeTa rraccHBHoli H<l>l10, 

O~HTblBaJOII(eecH «iiHHaHCOBOe yqpe:>K:.n;eHHe y 36eKHCTaHa .lJ:OJl:>K:HO IIO~HTh 

rro.n:rnep:>K:.n;eHHe (:no MO:>K:eT 61>rrh qiopMa W-8 HJIH W-9 IRS HJIH .n:pyrM aHaJIOrHqHM 

corJiacoBaHHM qiopMa), rrpe.n:ocTaBJUleMoe caMHM BJia,n;eJihUeM cqeTa, ~061>1 ycTaHOBHTh ee 

CTazyc, eCJIH TOJibKO y Hero HeT ero co6CTBeHHOH HJIH HaxO.n;glI(eHCH B OTKpbITOM .n:ocTyrre 

HHcpOpMaD;HH, Ha OCHOBaHHH KOTOpOH OH MO:>K:eT o60CHOBaHHO orrpe.n;eJIHTh, qTo BJia,n;eJieu 

cqeTa HBJUleTcH aKTHBHOH H<l>l10. 

c) B ueJUlx orrpe.n;eJieHHH Toro, HBJUleTCH JIH JIHUO, KOH'fPOJIHpyiomee rraccHBH)'IO H<l>l10, 

rpa)l(,l(aHHHOM HJIH pe3H.ll:eHTOM ClliA B HaJioroBhIX ueJIHX, o~Tbmruomeecg cpHHaHcosoe 

yqpe:>K:.n;eHHe y 36eKHCTaHa MO:>K:eT IIOJiaraThCH Ha: 

(1) HH«iiopMau;mo, co6HpaeM)'IO H xpaHHmyiocH cornacHo Ilpoue.n:ypaM AML/KYC B 

CJiyqae c rrpe.n:cymeCTB)'IOII(HM cqeTOM opraHH3aUHH, BJia,n;eJibUeM KOToporo HBJUleTCH 

o.n;Ha HJIH HeCKOJihKO H<l>l10 c CaJih.n;o HJIH CYMMOH cqeTa He 6oJiee MHJIJIHOHa .n;oJIJiapoB 

CIIlA, wiu 

(2) rro.n:rnep:>K:.n;eHHe caMoro .n:ep:>K:aTeJUl cqeTa (3TO MO:>K:eT 61>1Th cpopMa W-8 HJIH W-9 IRS 

HJIH .n:pyrM cornacoBaHHM cpopMa) HJIH KOHTJ)OJIHpyiomero JIHUa B cJiyqae, eCJIH 

rrpe.n:cymeCTB)'IOII(HH cqeT IOpH.n;HqecKoro JIHUa, BJia.n;eJibUeM KOToporo HBJUllOTCH o.n;Ha 

HJIH HecKOJihKO H<l>l10 c caJih.n;o HJIH CYMMOH cqeTa 6oJiee MHJIJIHoHa .n;oJIJiapos ClliA. 

d) EcJIH KaKoe-JIH6o KOH'fPOJIHpyiomee JIHUO rraccHBHOH H<l>l10 ClliA HBJUleTCH rpa:>K:.n;aHHHOM 

HJIH pe3H.n;eHTOM ClliA, cqeT .n;oJI:>K:eH paccMaTJ)HBaTbCH KaK rro.n:o~eTHhrii cqeT ClliA. 

E. CpoKH rrpose11eHHH aHaJIH3a H 11orroJIHHTeJI1>HhIX rrpouenyp, rrpHMeHHMhIX K cymecrnyroIUHM 

cqeTaM opraHH3aUHH. 

1. 	 AHaJIH3 rrpe.n;cymecTB)'IOII(HX cqeTOB 10pH.n;HqecKoro JIHUa c CaJih.ll:O HJIH CYMMOH cqeTa, KOTop1>1e 

rrpes1>1mruoT 250 000 .n;oJIJI. CIIIA Ha 30 HIOHH 2014 ro.n:a, .n;oJI:>K:eH 6nITh 3aBepmeH K 30 HIOHH 2016 

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13 

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14 

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cqeT ClllA. 

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15 

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16 

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17 

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19 

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20 

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21 

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22 

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23 

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c) 	 pacnpe.n.eneHH.sI HJIH H3b.sITIDI m cpoH.D.a .n.onycKaIOTc.si: TOJihKO nocne 

HacryTIJieHH.sI onpe.n.eneHHblX co6bITHH, CB.sI3aHHblX c yxo.D.OM Ha neHCHIO, 

HHBaJIH.LJ.HOCTblO HJIH CMepTblO (3a HCKJIIOqeHHeM B0306HOBJI.sieMhIX 

( «POJVIOBepHbIX») pacnpe.n.eneHHH B .n.pyrHe neHCHOHHbie cpOH.LJ.bl, 

OTIHCaHHbie B nyHKTaX A - c HaCTo.si:mero pa3.n.ena, HJIH B HaKOnHTeJibHbie HJIH 

o6bNHbie neHCHOHHbie cqeTa, OnHCaHHbie B no.LJ.IIYHKie A(l) pa3.n.ena V 

HaCTo.si:mero IlpHJio)l(eHH.sI II); B npOTHBHOM cnyqae ttanarruoTc.si: llITPa<Phl Ha 

pacnpe.n.eneHH.sI HJIH H3b.sITH.sI, COBepllleHHble .D.O HacryTIJieHH.sI TaKHX 

onpe.n.eneHHhIX co6b1rn:H; HJIH 

d) 	 B3HOCbl (3a HCKJIIOqeHHeM onpe.n.eneHHbIX pa3pellleHHbIX KOMTieHCaI..J;HOHHbIX 

B3HOCOB) pa60THHKOB B 3TOT cpOHJJ: orpaHHqeHhl pa3MepoM 3apa60TaHHOrO 

.n:oxo.n.a pa6oTHHKa HJIH He MOrYT npeBhilllaTb 50 000 .n:oJIJI. CIIIA B ro.n. npH 

HCTIOJib30BaHHH npaBHJI arperHpOBaHH.sI cqeTOB H nepecqeTa BaJIIOT, 

H3JIO)l(eHHhIX B IlpHJIO)l(eHHH I. 

B. 	 IIeeceoenLIH cbOBll c orpaee'leHBblM r•aCTHeM. <l>oH.D., yqpe)l(.LJ.eHHhIH B 

Y36eKHCTaHe JJ:JI.sI npe.n.ocTaBJieHH.sI neHCHOHHhIX noco6Hii, noco6Hii no 

HHBaJIH.LJ.HOCTH HJIH CMeprH 6ettecp11u;HapaM, KOTOpbie .sIBJl.sIIOTC.sI HbIHellIHHMH HJIH 

6bIBllIHMH COTPYJJ:HHKaMH (HJIH nwu;aMH, Ha3HaqeHHhIMH TaKHMH COTPYJJ:HHKaMH) 

OJJ:Horo HJIH HecKOJihKHX pa6oTo.n:aTene:H, B KaqecTBe B03HarpIDK.L(eHH.sI 3a 

OKa3aHHble ycnyrw, npH ycJIOBHH, qTo 3TOT cpoH.D.: 

1. 	 HacqHTbIBaeT Mettee 50 yqaCTHHKOB; 

2. 	 cpHHaHCHpyeTC.si: OJJ:HHM HJIH HecKOJibKHMH HaHHMare.JDIMH, KOTOpbie He .sIBJUIIOTC.sI HH 

HHBeCTHI..J;HOHHbIMH opraHH3au;H.sIMH, HH naccHBHbIMH HecpHHaHCOBbIMH 

HHOCTPaHHhIMH opraH113au;H.si:M11; 

3 

3. 	 B3HOChl pa60THHI<a H pa6oTO,D,aTeJUI B <PoH,D, (3a HCKJilOqeHHeM nepe,D,aqH 

aKTHBOB H3 HaxonHTeJII>HhIX HJIH o6hNHI>IX neHCHOHHbIX cqeTOB, OIIHcaHHbIX B 

no,D,IIyHKI"e A(l) pa3)1.eJia V HaCTOm1tero IlpHJIO)l(eHIDI II) orpaHHqeHhI 

3apa60TaHHhIM ,D,OXO,D,OM H B03Harpa)l(,D,eHHeM pa60THHI<a COOTBeTCTBeHHO; 

4. 	 yqaCTHHKH, KOTOphie He HBJUllOTCH pe3H,D,eHTaMH Y36eKHCTaHa, He HMeIOT IIpaBa 

6onee qeM Ha 20 npo.QemoB aKTHBOB <PoH.D.a; H 

5. 	 <PoH.D. no,D,IIa,n.aer no.D. rocy,D,apcrneHHoe peryJIHpoBaHHe H npe,D,CTaBJUieT 

e)l(ero,D,H}'IO QTqernyIO HH<i>OPMa.QHIO 0 CBOHX 6eHe<l>H.QHapax B COOTBeTCTByIOI.QHe 

HanoroB1>1e opratt1>1 Y36eKHCTatta. 

C. 	 Ileeceonehlii cbon)l ocso6o?K.lleBeoro 6eeecbegeapeoro BJIAAeJILga. <l>oH,D,, 

yqpe)l(,Ll,eHHhIH B Y36eKHcTaHe ocBo6o)l(,Ll,eHHhlM 6eHe<PH.QHapHhlM BJia,D,en1>.QeM ,D,JIH 

npe,D,OCTaBJieHIDI neHCHOHHhIX noco6HH, noco6HH IIO HHBaJIH,D,HOCTH HJIH CMepTH 

6eHe<PH.QHapaM HJIH yqacTHHI<aM, KOTOp1>1e HBJIHIOTCH HhIHeIIIHHMH HJIH 6hIBIIIHMH 

pa6oTHHKaMH OCB06o)l(,Ll,eHHOro 6eHe<PH.QHapHoro BJia,D,eJih.Qa (HJIH JIH.QaMH, 

Ha3HaqeHHhlMH TaKHMH pa60THHKaMH), HJIH KOTOphie He HBJ1HIOTCH HhIHeIIIHHMH 

HJIH 61>1BIIIHMH pa6oTHHKaMH, eCJIH 3TH noco6IDI, npe,D,OCTaBJieHHhie TaKHM 

6eHe<PH.QHapaM HJIH yqaCTHHI<aM, HBJUllOTCH B03Harpa)l(,D,eHHeM 3a JlffqHhie ycnyrn, 

OKa3aHHhle 3TOMY OCB060)l(,Ll,eHHOMY 6eHe<i>H.QHapHOMY BJia,D,eJih.QY. 

D. 	 HesecTegeoeeau opraee1ageu, noJieocTbJO npena)lJie)Kamau ocso6o?K.lleHeblM 

6eeecbegeapnLIM smmeJILgaM. OprattH3a.QHH, KOTOpaH HBJUieTCH <i>HHaHCOBhlM 

yqpe)l(,Ll,eHHeM Y36eKHCTaHa HCKJIIOqHTeJihHO IIOTOMy, qTo OHa HBJUleTCJI 

HHBeCTH.QHOHHOH opraHH3a.QHeH, npu: ycJIOBHH, qTO Ka)l(,Ll,bIH npHMOH BJia,n.ene.Q 

,D,OJieBoro yqaCTIDI B aK.QHOHepHOM KaIIHTane 3TOH opraHH3a.QHH jlBJljleTCJI 

OCB060)l(,Ll,eHHbIM 6eHe<PH.QHapHhIM BJia,D,eJih.QeM, a Ka)l(,Ll,blH IIpRMOH BJia,D,eJie.Q 

,Ll,OJirOBOro yqacTIDI B TaKOH opraHM3a.QHH JIBJUleTCJI JIH6o ,D,eII03HTapHhIM 

yqpe)l(,Ll,eHHeM (no OTHOIIIeHHIO K ccy,D,e, npe,D,OCTaBJieHHOH TaKOH opraHH3a.QHH), 

JIH6o OCB060)l(,Ll,eHHhIM 6eHe<Pu:.QHapHhlM BJia,D,eJlh.QeM. 

III. 	 ct>eeaecoBbie rrne?K,lleHHH c MaJIOH HJIH orpane'leHBOH ccbepoii )leHTeJibHOCTH, 

C'IHTaromeecu co6JIJO)lBIODlHMH Tpe6osaeeu Hct>Y. IlpHBe,D,eHHhle TMe <PMHattCOBbie 

yqpe)l(,Ll,eHIDI HBJUllOTCH HeOT'llffhIBaJOI.QHMHCH <PMHaHCOBhlMH yqpe)l(,Ll,eHIDIMH 

Y36eKHCTatta, KOTOphle paccMaTpHBaJOTCH KaK ycnoBHO co6J110,D,aIOI.QHe Tpe6oBaHIDI 

H<l>Y ,LI.JUI .Qeneif pa3,D,ena 1471 HanoroBoro KO,D,eKca CIIIA. 

A. 	 ct>eeaecoBoe y'lpegeeee c MeCTBOH ICJIHeHTCKOH 6a1oii. <l>MHaHCOBOe 

yqpe)l(,Ll,eHHe, Y.D.OBJiernopHIOI.Qee cne.D.yIOI.QHM Tpe6oBaHIDIM: 

I. 	 ,ZJ;attHoe <l>MHattcoBoe yqpe)l(,Ll,eHHe ,D,OJl)l(HO 61>1Tb JIH.QeH3HpyeMo H perynHpyeMo B 

KaqecTBe <i>HHaHCOBOro yqpe)l(,Ll,eHIDI B COOTBeTCTBHH c 3aKOHO,D,aTeJibCTBOM 

Y36eKHCTaHa. 

2. 	 <l>HHaHCOBOe yqpe)l(,Ll,eHHe He ,D,OJI)l(HO HMeTb IIOCTOHHHOro MeCTa Be,D,eHIDI 6H3Heca 

3a npe,D,eJiaMH y 36eKHCTaHa. B 3THX .QeJUIX IIOCTOHHHOe MeCTO Be,D,eHHJI 6H3Heca He 

BKJilOqaer KaKOe-JIH6o MeCTO, KOTOpoe He peKJiaMHpyeTCH ,D,JlH 061.QeCTBeHHOCTH H 

H3 KOTOporo qmHaHCOBOe yqpe)l(,Ll,eHHe BbIIIOJIHHeT HCKJIIOqHTeJibHO cpyttK.QHH 

a,D,MHHHCTpaTHBHOH IIO,D,,D,ep)l(KH. 

4 

3. 	 <l>HHaHCOBOe yqpe)l():\eHue He ,D;OJDKHO HaCTOH'IUBO UCKaTh KJIHeHTOB HJIH 

BJia,n;eJihQeB C'leTOB 3a npe.n;enaMu Y36eKHcTaHa. B 3THX QeJUix He C'IHTaeTcH, 'ITO 

qmHaHCOBOe yqpe)l():\eHHe npHBJieKaeT KJIHeHTOB HJIU BJia,n;eJihQeB C'leTOB 3a 

npe.n;enaMu Y36eKHcTaHa, npocTo no TOH npu'IHHe, 'ITO 3To qmHaHCOBoe 

yqpe)l():\eHue: (a) HMeeT Be6-caiiT, npu ycnoBuu, 'ITO 3TOT Be6-caiiT He co.n;ep)Klff 

cnenuanhHoro YKa3aHHH Ha To, 'ITO qmHaHcoBoe yqpe)l():\eHue npe.n;ocTaBJUieT 

qmHaHCOBhie C'leTa HJIU ycnyru Hepe3U,D;eHTaM, " He HaQeJieHO UHhIM o6pa30M Ha 

npHBJie'leHue aMepUKaHCKHX KJIUeHTOB HJIU BJia,D;eJihQeB C'leTOB, HJIH (b) 

pa3Mew,aeT peKJiaMHhie o6'hHBJieHHH B cpe,n;cTBax ne'laTu, Ha pa.n;uo HJIH no 

TeJieBU,D;eHUIO, KOTOphle pacnpocTpaHHIOTCH HJIU TpaHCJIUPYfOTCH B OCHOBHOM Ha 

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TpaHCJIHPYfOTCH B .n;pyrHX CTpaHax, npu ycJIOBUH, 'ITO TaKoe peKJiaMHOe 

o6'hHBJieHue He co.n;ep)Klff cneQUaJihHOro YKa3aHHH Ha TO, 'ITO 3TO cl>HHattcoBoe 

yqpe)l():\eHUe npe.n;oCTaBJUleT cl>uHaHcOBhie cqeTa HJIU ycnyru Hepe3u,n;eHTaM, u He 

HaQeJieHO UHhIM o6pa30M Ha npUBJie'leHue aMepHKaHCKUX KJI.UeHTOB HJIU 

BJia,D;eJihQeB C'leTOB. 

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pe3U,D;eHTOB - BJia,D;eJihQeB C'leTOB JIH6o B QeJUIX npe,n;OCTaBJieHHH OT'leTHOH 

UHci>OpMaQHU, JIH60 MH y.n;ep)KaHHH HaJIOra B OTHOIIIeHUU <l>uHaHCOBhIX C'leTOB, 

KOTOphie npHHa,D;Jie)KaT pe3u.n;eHTaM, nu6o B QeJUix y,n;oBJieTBopeHHH Tpe6oBaHuii 

Y36eKHcTaHa o npoBe,n;eHHH KOMnJieKCHOH 3KcnepTH3hI B neJUix npoTHBo,n;eiicTBHH 

OTMhIBaHHIO ,n;eHer. 

5. 	 Ilo MeHhllleH Mepe, 98 nponeHTOB <l>ttHaHCOBhIX C'leTOB, HCXO,IJ;H H3 HX CTOUMOCTU, 

KOTOphie Be,n;yTCH <l>uHaHCOBhIM yqpe)l():\eHUeM, ,D;OJI)f(Hhl npuHa,D;Jie)KaTh 

pe3H,D;eHTaM (B TOM 'IHCJie pe3U,D;eHTaMU, KOTOphie HBJUllOTCH opraHH3aQUHMU) 

Y36eKHcTaHa. 

6. 	 Ha'IHHM c 1 UIOJUI 2014 ro.n;a HJIU paHee cl>uHaHcoBoe yqpe)l():\eHue ,D;OJI)KHO UMeTh 

npaKTHKH u npone.n;yph1, cornacYfOw,uecH c TeMu, 'ITO H3JIO)KeHhI B IlpHJIO)KeHHH I 

K HaCTOHW.eMY CornarneHuIO, 'IT06h1 He .n;onycTHTh npe.n;ocTaBJieHHH 3TUM 

<l>ttHaHCOBhIM yqpe)l():\eHUeM <l>HHaHCOBOro C'leTa KaKOMY-JIU6o HeyqacTBYIOW,eMy 

<l>.uHaHCOBOMY yqpe)l():\eHUIO " 'IT06hI KOHTpOJIUpOBaTh, OTKphIBaeT JIU 3TO 

cl>uHaHCOBOe yqpe)l():\eHue UJIU Be,D;eT KaKOH-JIU6o <l>uHaHCOBhlH C'leT MH KaKoroJIU6o onpe.n;eneHHoro nuna CIIIA, KOTOphIH He HBJUieTcH pe3u,n;eHToM Y36eKHcTaHa 

(B TOM qucne nuno CIIIA, KOTOphIH HBJIHJICH pe3u,n;eHToM Y36eKHCTaHa, Kor.n;a 

cl>uHaHCOBhIH C'leT 6hIJI OTKphIT, HOB ,D;aJihHeiirneM nepeCTaJI 6hITh pe3U,D;eHTOM 

Y36eKHCTaHa), HJIU KaKoro-nu6o naccHBHoro H<l>HO c KOHTpOJIHPYfOW.HMU 

JIHQaMH, KOTOph1e HBJUIIOTCH pe3u,n;eHTaMH CIIIA HJIU rp~aHaMH CIIIA, He 

HBJIHIOW,HMUCH pe3u.n;eHTaMu Y36eKHCTaHa. 

7. 	 TaKHe npaKTHKH u npone.n;yphI ,n;OJI)KHhI npe.n;ycMaTpHBaTh, 'ITO, B cnyqae 

BhIHBJieHHH KaKoro-JIH60 <l>ttHaHCOBOro C'leTa, KOTOphIH Be,n;eTCH onpe,n;eJieHHhIM 

aMepuKaHCKHM JIUQOM, He HBJUIIOW.UMCH pe3u,n;eHTOM Y36eKHcTaHa, HJIH 

naCCUBHhIM H<l>HO, KOHTpOJIUpYfOW,He JIHQa KOTOporo HBJUllOTCH pe3u,n;eHTaMU 

CIIIA HJIU rp~aHaMH CIIIA, He HBJUIIOw,uMucH pe3u,n;eHTaMu Y36eKHCTatta, 

<l>uHaHCOBOe yqpe)l():\eHue ,D;OJI)KHO coo6w,uTh 0 TaKOM <l>ttHaHCOBOM C'leTe, KaK 3TO 

Tpe60BaJIOCh 6hI, eCJIH 6hI cl>uHaHCOBOe yqpe)l():\eHHe 6hIJIO 6hI OT'IHThIBaJOIIl,HMCH 

cl>uHaHcOBhIM yqpe)l():\eHueM Y36eKHcTaHa (BKJIIO'IM co6n10,n;eHue Tpe6oBaHuii 

perucTpaQHu Ha perucTpanuoHHOM caiiTe IRS FATCA), HJIU 3aKphITh TaKOH 

5 

qnrnaHCOBhIH cqeT. 

8. 	 Ilo OTHOIIIeHmo K paHee cyllleCTByI-OllleMy cqeTy, KOTOphIH OTKphlT <l>H3HqecKHM 

JIH.QOM, He HBIDIIOlllHMCH pe3H,D;eHTOM Y36eKHcTaHa, HJIH KaKOH-JIH6o opra.HH3a.QHeii, 

<l>HHattCOBOe yqpe)J(,!J.eHHe o6H3aHO IIpOaHaJIH3HpOBaTu 3TH paHee cyllleCTByI-OlllHe 

cqera B cooTBeTCTBHH c npou.e,zzypaMH, H3JIO:IKeHHhIMH B IlpHJIO)KeHHH I K 

HaCTOHllleMy CornaIIIeHmo, KOTop1>1e npHMeHHJOTCH K npe,D,CyllleCTByI-OlllHM 

cqeraM, qT061>1 BhIHBHTh KaKOH-JIH6o IIO,D,OT'IeTHhIH cqer CIIIA HJIH <l>HHaHCOBhIH 

cqeT, KOTOphrn Be,D,eTCH HeyqaCTByI-OlllHM <l>HHaHCOBhIM yqpe)K,11,eHHeM, a TaK)Ke 

,11,0JI:IKHO C006lllHTh 0 TaKOM <l>HHattCOBOM cqere, KaK 3TO rpe6oBaJIOCh 6bl, eCJIH 61>1 

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caiire IRS F ATCA), HJIH 3aKphITh TaKOH <l>HHaHCOBhIH cqer. 

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opraHH3a.QHH, HBJIHJOllleHCH HaKOIIHTeJihHhIM neHCHOHHhIM <l>oH,lJ,OM, OIIHCaHHhIM B 

naparpaqiax A - D pa3,D,ena II HacTOHlllero IlpHJIO:IKeHHH II, Y.LJ.OBJieTBopnh 

rpe6oBaHHHM, H3JIO)KeHHhIM B nyHKTe A; H 

10. 	 y <l>HHaHCOBOro yqpe)K,11,eHHH He ,11,0JI:IKHO 6hITh npaBHJI HJIH npou.e,zzyp, KOTOphie 

co3,D,aJOT He6naronpHHTHhie ycnoBHH ,lJ,JUI OTKphlTHH HJIH Be,D,eHHH <l>HHaHCOBhIX 

cqeTOB <l>H3~eCKHMH JIH.QaMH, KOTOp1>1e HBJUIJOTCH onpe,D,eneHHhIMH JIHU.aMH CIIIA 

H pe3H,D;eIITaMH Y36eKHcTaHa. 

B. 	 MecTHLiii 6aeK. <l>HHaHCOBoe yqpe)K,11,eHHe, Y.D.OBJieTBOpHIOlllee cne,D,yJOlllHM 

rpe60BaHHHM: 

1. 	 <l>HHaHCOBOe yqpe)K,11,eHHe ocyllleCTBJIHeT CBOJO ,D,eHTeJihHOCTh (HMeH JIHU.eH3HIO H 

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6aHKa HJIH (b) Kpe,D,HTHOro COJ03a HJIH aHanomqHQH KOOIIeparnBHOH Kpe,lJ,HIHOH 

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Kpe.LUITHOM COI03e HJIH aHaJIQmqttOH KOOnepaTHBHOH Kpe,LUITHOH opraHH3a.QHH, IIpH 

ycJIOBHH 'ITO B TaKOM Kpe,LUITHOM COJ03e HJIH aHaJIQmqffOH KoonepaTHBHOH 

Kpe,D,HTHOH opraHH3aI.J.HH HeT HH o,D,Horo 'IJieHa, q1>e ,lJ,OJieBoe yqacTHe npeB1>1IIIaeT 

IIHTh npou.eHTOB. 

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KaCaJOlllHXCH Be6-caiiTa orpaHHqeHHH, OIIHCaHHhIX B IIO,D,nyHKTe A(3) HaCTOHlllero 

pa3,D,eJia, 3TOT Be6-cail:T He II03BOJUieT OTKphITh KaKOH-JIH6o <l>HHaHCOBhIH C'IeT. 

4. 	 CyMMa aKTHBOB Ha 6anaHce <l>HHaHCOBoro yqpe)K,11,eHHH He npeBhIIIIaeT 175 MJIH. 

,D,OJIJI. CIIIA, a coBOKYIIHhIH 6anaHc aKTHBOB <l>HHaHCOBoro yqpe)J(,!J.eHHH H n1061>1x 

acco.QHHpOBaHHhIX oprattH3a.QHii He npeBhIIIIaer 500 MJIH. ,11,oJIJI. CIIIA B CBO,D,HbIX HJIH 

KOM6HHHpOBaHHhIX 6anaHCOBhIX OT'IeTax; H 

6 
5. 	 mo6rui: acco1orn:poBaHHrui: opraHH3al.UUI .nom1rna 6bITh 3aperHc-rpHpoaaHa rum 

yqpe)l()J;eHa B Y36eKHcTaHe, H mo6rui: accommporurnHrui: opraHH3al.UUI, HBmuomrui:cH 

qmHaHCOBbIM yqpe)l()J;eHHeM, 3a HCKmoqeHHeM accommpoBaHHOH opraHH3aI.~HH, 

j{BJUIIOIQeH:cjl neHCHOHHhIM cl>ott.noM, onHCaHHhIM B nyttKTax A - C pa3,nena II 

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cqeTa c He3HaqHTeJibHOH cyMMOH, OTIHCaHHbie B nyHKTe c HaCTOj[IQero pa3)J,eJia, 

.noJDKHa y,noBJieTBOpj{Th -rpe6oBaHHj{M, H3JIO:iKeHHhIM B HaCTOj[IQeM nyttKTe B. 

C. 	 <l>ueaecoeoe Y'Pe?!Slleeue, HMeromee TOJILKO C'lenl c ee3ea'IHTeJILHOii cyMMoii. 

<l>HHaHcoaoe yqpe)l()J;eHHe Y36eKHcTaHa, y,noBJieTBOpj110mee cne.nYIOmHM 


Tpe6oaaHHj{M: 


1. 	 <l>HHaHCOBOe yqpe)l()J;eHHe He j{BJijleTCjl HHBeCTHQHOHHOH opraHH3aQHeH. 

2. 	 HH O)J,HH qmHaHCOBblH cqeT, KOTOpbIH Be)J,eT cl>HHaHCOBOe yqpe)l()J;eHHe HJIH KaKrui:­

JIH6o acCOQHHpOBaHHruI opraHH3al.UUI, He HMeeT CaJib)J,0 HJIH CTOHMOCTH, 

npeBhllllaIOmeH: 50 000 )J,OJUI. CUJA, c npHMeHeHHeM npaBHJI arperHpoaaHHjl cqeToB 

H nepecqeTa BaJIIOT, H3JIO:iKeHHhIX B IlpHJIO:iKeHHH I; H 

3. 	 cyMMa aKTHBOB Ha 6anaHce cl>HHaHCOBoro yqpe)l()J;eHHjl He npeBhilllaeT 50 MJIH. 

)J,OJIJI. CUJA, a coBoKyTIHhIH 6anaHc cl>nHattcoaoro yqpe)l()J;eHHjl n 

accoQHHpoBaHHhIX oprattH3aunH: He npeBhilllaeT 50 MJIH. .nonn. ClllA B CBO)J,HhIX 

HJIH KOM6HHHpoBaHHbIX 6anaHCOBhlX OMeTax. 

D. 	 KeaJ1ncbugupoeaneL1ii 3MHTeHT KpeLlHTHLIX KapT. <l>nHaHcoaoe yqpe)l()J;eHHe 


Y36eKHcTaHa, y.noBJieTBOpj{IOmee cne.nYIOmHM -rpe6oBattHj{M: 


1. 	 cl>HHaHCOBOe yqpe)l()J;eHHe HBJUleTCjl cl>HHaHCOBhIM yqpe)l()J;eHHeM HCKJIIOqHTeJihHO 

IlOTOMy, qTo OHO jlBJUleTCjl 3MHTeHTOM Kpe,nHTHhIX KapT, npHHHMaIOIQHM BKJia,nhI 

TOJibKO B TOM cnyqae, KOr)J,a KJIHeHT npoH3BO)J,HT UJiaTe:iK, npeBhilllaIOIQHH 

no.nne)l((l!QHH OUJiaTe 6anaHC Ha Kpe)J,HTHOH KaPTe, H 3Ta nepeUJiaTa He 

B03BpamaeTCjl KJIHeHry HeMe,nJieHHO; H 

2. 	 He no3,nttee 1 HIOJijl 2014 ro.na qmHaHcoaoe yqpe)l()J;eHHe )J,OJI:iKHO BHe.D.pHTh 

npHHUHUhI n npoue.nyph1, He .nonycKaIOIQHe, qT06b1 BKJia,n KJIMeHTa npeBhilllaJI 50 

000 .nomiapoa ClllA, HJIH rapaHTHPYIOmHe, qTo n1060H: BKJia,n KJIHeHTa, 

npeBhilllaIOIQHH 50 000 .nonnapoB ClllA, 6y,neT B03BpameH KJIHeHry B TeqeHHe 60 

)J,HeH npH HCUOJib30BaHHH npaBHJI cyMMHpoBaHHjl cqeTOB H nepecqeTa BaJIIOT, 

H3JIO:iKeHHhIX B IlpHJio:iKeHHH I, B Ka)K)J,OM cnyqae. B 3THX uenjlx BKJia,n KJIHeHTa He 

OTHOCHTCjl Ha Kpe)J,HTOBbie CaJib)J,0 B o61>eMe ocnapHBaeMhIX UJiaTe:iKeH, HO 

BKJIIOqaeT Kpe)J,HTOBbie CaJib)J,O, nonyqeHHbie B pe3yJihTaTe B03BpaTOB TOBapa. 

IV. 	 HeeecTnguonnLie opraeu3aguu, KBaJJncbugupyeMLie KaK ycJioeeo co6J110Lla10mue 

H<l>Y u BhIDOJIHHJOmee J!pyree cnegeaJILHL1e npaeeJia. <l>HHaHCOBhie yqpe)l()J;eHHjl, 

onncaHHhie B naparpacl>ax A - E HacToHmero pa3,nena, HBJUIIOTCH HeOMHThIBaIOIQHMHCH 

cl>HHaHCOBhIMH yqpe)l()J;eHHj{MH Y36eKHCTaHa, KOTOpbie cne.nyeT paccMa-rpHBaTh KaK 

ycnoBHO co6n10.naiomHe H<l>Y )J,JUI ueneH: pa3,nena 1471 Hanoroaoro Ko)J,eKca ClllA. 

KpoMe Toro, B naparpacl>e F HacTOHmero pa3,nena npHBOMTCH cneQHaJihHhie npaBHJia, 

npHMettjleMbie K HHBeCTHQHOHHOH opraHH3aQHH. 

A. 	TpacT, J!OKYMeHTaJILHO DOJ!TBep?KlleeeL1ii J!OBepeneLIM JiugoM. TpaCT, 

yqpe)l()J;eHHhIH B cooTBeTCTBHH c 3aKoHaMH Y36eKHcTaHa, ecnH .noaepeHHhIM JIHQOM 

7 

3TOro TJ)acTa IDlJUl.ercH OT'IlffbIBaioru;eecH qnrnattcoBoe yqpe)l()J;eHHe ClllA, 

OT'llITbIBruoru;eecH no Mo.D.eJIH OT1IeTHOCTH 1 H<l>Y mm yqacTByioru;ee H<l>Y, KOTopoe 

npe.D.cTaBIDieT BCIO oTIIeTH)'lO HH<PopMawno, 1'pe6yeMyro cornactto HacToHru;eMy 

CornarneHHIO B OTHorneHHH Bcex aMepHKaHcKHX no.D.oT11eTH1>IX cqeroB 3Toro 

TPaCTa. 

B. 	 Cl>eeaecepyeMaH eesecregeoeeaH opraeeJageH e KOllTJ)OJIBpyeMaH eeocrpaeeaH 

KopnopageH. <l>HHaHcoBoe yqpe)l()J;eHMe, onHcaHHoe B no.D.nyHKTe B(l) HJIM B(2) 

HaCTOHru;ero pa3)J.eJia, MMeIOru;ee <PMHaHCHpyroru;yro opraHH3au;MIO, KOTOprul 

y.D.OBJieTBopHeT 1'pe6oBaHHHM noJJ.IlYHKTa B(3) HacToHru;ero pa3.D.ena. 

I. 	 <l>HHaucoBoe yqpe)l()J;eHMe HBIDieTCH <PHHaHcHpyeMoH: MHBeCTHu;MOHHOH 

opraHH3aIWeH, eCJIH (a) '.}TO MHBeCTHIUfOHHrul opraHH3aQHH, C03)J.aHHrul B 

Y36eKHcTaHe, KOTopru1 He HBIDieTCH KBaJIM<PHu;upoBaHHhIM nocpe.D.HMKOM, 

MHOCTpaHHblM TOBapHru;ecTBOM, y.D.ep)KHBaJOIIJ;HM HaJIOrM, HJIM HHOC'I'paHHblM 

'I'paCTOM, y.n:ep)KHBaIOIIJ;MM HaJIOrH, corJiaCHO COOTBeTCTBYJOIIJ;MM npaBHJiaM 

MnHHcTepcTBa <PHHaHCOB ClllA; H (b) KaKM-JIH6o oprauH3au;MH JJ.OroBopHJiac1> 

c <PMHaHCOBbIM yqpe)l()J;eHHeM BbicrynaTb B poJIH <PMHaHCMpyroru:eH: 

opraHM3alJ;MM no OTHOilleHHIO K <PHHaHCOBOMY yqpe)l()J;eHHIO; 

2. 	 <l>HHaHCOBOe yqpe)l()J;eHMe HBIDleTCH <PHHattCHpyeMOH KOHTJ)OJIHpyeMOH 

MHOCTpaHHOH KOpnopau;ueH:, ecJIH (a) '.}TO <PHHaHCOBOe yqpe)l()J;eHMe HBIDle'TCH 

1 KOH'I'pOJIHpyeMOH HHOC'I'paHHOH Kopnopau;ueH: ' opraHH30BaHHOH no 3aKoHaM 

y 36eKMCTaHa, KOTOprul He HBJIHeTCH KBaJIM<PHu;MPOBaHHl>IM nocpe)J.HMKOM, 

MHOCTpaHHblM TOBapuru;eCTBOM, y.D.ep)KHBaIOIIJ;MM HaJIOrM, HJIM HHOCTpaHHbIM 

'I'paCTOM, y.n:ep)KHBaIOIIJ;HM HaJIOrH, corJiaCHO COOTBeTCTBYJOIIJ;HM npaBHJiaM 

MHHHCTepcTBa <PHHaucoB ClllA; (b) <PuHaHCOBoe yqpe)l()J;ettue npHMO HJIM 

KOCBeHHO nOJIHOCTblO npMHa)J,Jle)KHT O~hIBaIOIIJ;eMyCH <PHHaHCOBOMY 

yqpe)l()J;eHMIO ClllA, KOTOpoe cornacHJioc1> .D.eHcTBOBaTu HJIM TPe60BaT1>, qT061>1 

KaKOH-JIM6o <Pmman <PHHaHCOBOro yqpe)l()J;eHHH )J,eHCTBOBaJI B KaqecTBe 

<PnttaHCHpyroru;eH: opraHM3au;MM no OTHOilleHMIO K <PHHaHCOBOMY yqpe)l()J;eHMIO; 

M ( c) <PMHaHCOBOe yqpe)l()J;eHHe IIOJih3yeTCH o6ru:eH: 3JieK1'pOHHOH OTqeTHOCTblO c 

<PHHaHCMpyroru;eH: opraHM3au;ueH:, KOTOprul n03BOIDieT <PHHaHCMpyroru;eH: 

opraHH3aIWH BhIHBJIHTh Bcex BJia)J.eJI1>QeB cqeroB H nonyqaTeneH: rmaTe)l(eH 

qrnHaHCOBOro yqpe)l()J;eHHH M nonyqaTb )J.OCryn KO BCeH HH<PopMau;MH 0 cqeTax H 

0 KJIHeHTax, o6cny)KHBaeMbIX 3THM <PnttaHCOBblM yqpe)l()J;eHHeM, BKJIIOqru1, 

cpe.D.H npoqero, HH<PopMaJ.UUO 06 Hl{eHTM<PHKaIWH KJIHeHTa, )J.OKyMeHTaQHIO 

KJIHeHTa, CaJih.D.O cqera, M Bee rmaTe)KH, npoM3Be)J.eHH1>1e BJia)J.eJI1>ey cqeTa HJIM 

6ette<PnQHapy. 

a) 	 <l>nHaHCHpyroru;aH opraHH3aQHH HMeeT npaBo .n:eHCTBOBaTh OT MMeHM 

<PMHaHCOBOfO yqpe)l()J;eHHH (TaKoro KaK pacnopH)J.HTeJib <PoH.D.a, 

I «KOH"fPOJIHpyeMaJI HHOCTpaHHaJI KOprropa!lIDI» - :no mo6aJI HHOC"fPaHHaJI Koprropfillllil, eCJIH 6onee qeM 50 

rrpoueHTOB COBOK)'IIHOfO ronoca , IIpHHaJlJie:lKamero aceM KJiaccaM aKUHH TaKOH KOpIIOPfillHH, KOTOpble HMelOT 

rrpaao ronoca, HJIH cyMMapHaJI CTOHMOCTb aKUHH TaKOH KOprropauHH rrpHHa.llJie:lKaT - HJIH cqHTaeTC.ll 

rrpHHaJllleJKall(eH - «aKUHOHepaM Coe.rurneHHhIX lllTaToB» B mo6oii: ,lleHI. HaJIOroBoro ro,lla TaKOH HHOC-rpaHHOH 

KoprrOpfillHH. TepMHH «aKUHOHep Coe,llHHeHHhIX lllTaTOB» 03HaqaeT - B OTHOllieHHH mo6oj;j HHoc-rpaHHOH 

Koprropa!lHH - JIHUO Coe,llHHeHHhIX lllTaToB, KOTopoe BJia.lleeT- HJIH cqHTaeTC.ll Bna.ue10ll(HM - I 0 HJIH 6onee 

rrpoueHTaMH OT cyMMapHoro COBOKyrrHoro ronoca aKUHH Bcex KJiaccoB, HMe!Oll(HX rrpaBo ronoca, B TaKoH 

HHOCTpaHHOH Koprropa!lHH. 

8 

,D;OBepHTenh, ,D;HpeKTop KopnopaQHH HnH naPTHep-paenopH,D;HTenh), qT06h1 

BhITIOilHHTh npHMeHHMhie perneTpaQHOHHhie Tpe6oBaHHH Ha 

perneTpaQHOHHOM Be6-eaiiTe IRS FATCA. 

b) 	 <l>ttHaHeupyroIQaH opraHmaQHH 3aperneTpupoBaHa B IRS KaK 

lj>HHaHettpyroIQaH opraHmaQHH Ha perneTpaQHOHHOM Be6-eaiiTe IRS 

FATCA. 

e) 	 Eentt qmHaHettpyroIQaH opraHmaQHH BhIHBAAeT KaKHe-nu6o TIO,D;QTqeTHhie 

aMepHKaHeKHe eqeTa no OTHOUieHHIO K lj>HHaHeOBOMY yqpe)f\,11,eHHIO, TO OHa 

pernCTpttpyeT TIO lj>HHatteOBOe yqpe)f\,11,eHHe eornaeHO npHMeHHMblM 

perueTpaQHOHHhIM Tpe6oBaHHHM Ha pertteTpaQHOHHOM Be6-eaiiTe IRS 

FATCA He no3,D;Hee 31 ,D;eKa6pH 2015 ro,D;a unu qepe3 90 ,D;Heii noene 

BhIHBneHHH TaKoro IlO,IJ;O~eTHOrO aMepHKaHeKoro eqeTa B 3aBHeHMOeTH OT 

Toro, ~o HaeTYnHT TI03)1(e. 

d) 	 <l>HHaHettpyroIQaH opraHH3aQHH eornaUiaeTeH BbITIOilHHTb OT HMeHH :noro 

lj>HHaHeOBOro yqpe)f\,11,eHHH Bee Tpe60BaHHH B OTHOIIIeHHH KOMnneKeHOH 

3KenepTH3hl, y,D;ep)l(aHHH HanoroB " O~eTHOeTH H npoqtte Tpe6oBaHHH, 

KOTOpbie IlOTpe6oBanOeb 6bI BbITIOilHHTb 3TOMY lj>HHaHeOBOMY 

yqpe)f\,11,eHHIO, eenH 6hI OHO 6bmo O~HThIBaIOIQHMeH lj>HHaHeOBhIM 

yqpe)f\,11,eHtteM Y36eKHeTaHa. 

e) 	 <l>HHaHettpyroIQaH opraHH3aQHH BblHBAAeT lj>HHaHCOBOe yqpe)f\,11,eHue H 

Bl(JilOqaeT H,D;eHrnlj>lOOII.UiOHHhIH HOMep lj>HHatteOBOro yqpe)f\,11,eHHH 

(nonyqeHHhrn 6naro,D;apH eo6nro,D;eHHID npuMeHHMhIX perueTpau.ttoHHhIX 

Tpe6oBaHHH Ha perneTpaQHOHHOM Be6-eaiiTe IRS FATCA) BO Bee 

OTqeTHbie MaTepttanhI, IlO,D;rOTOBileHHbie OT HMeHH lj>uHaHeOBOrO 

yqpe)f\,11,eHHH; u 

t) 	 qmHaHeupyroII.l.aH opraHmaQHH He 6bma nuIIIeHa eBoero eTaTYea 

<jmHaHettpyroIQero nttu.a. 

C. 	 <l>eeaecepyeMblH HHBCCTHgeonnblii MeXaHH3M 3aKpbITOro THDa. <l>uHaHeOBOe 

Yqpe)f\,11,eHHe Y36eKHeTaHa, y,D;oBneTBOpHIOIQee ene,D;yIOIQHM Tpe6oBaHHHM: 

1. 	 Cl>HHaHeOBOe yqpe)f\,11,eHHe HBAAeTeH lj>HHaHeOBblM yqpe)f\,11,eHHeM TOilbKO IlOTOMy, 

qTo OHO HBAAeTeH HHBeeTHQHOHHOH opraHH3aQHeii, a He KBanH<j>HQHpOBaHHbIM 

noepe,D;HHKOM, HHOeTpaHHhIM TOBapttIQeeTBOM, y,D;ep)l(HBaIOIQHM HanorH, HilH 

HHOeTpaHHbIM TpaeTOM, y,D;ep)l(HBaIOIQHM HanorH eornaeHO eOOTBeTeTBYIOIQHM 

npaBHnaM MttHHeTepeTBa lj>uHaHeOB CIIIA. 

2. 	 <l>HHattettpyroIQIDI OpraHH3aIUUI HBilHeTeH OTqHTbIBaIOIQHMeH lj>HHaHeOBblM 

yqpe)f\,11,eHtteM CIIIA, oTqHThIBaIOIQHMeH no Mo,D;entt o~eTHoeTH 1 M<l>Y HnH 

yqaeTBYIOIQHM M<l>Y, ynonHoMoqeHa ,D;eiieTBOBaTh OT uMeHH ,D;aHHoro 

lj>uHaHeOBOro yqpe)f\,11,eHHH (B KaqeeTBe npol)>eeeHoHanbHOro MeHe,IJ;)l(epa, 

,D;OBepeHHoro nuu.a unu naprnepa-paenopH,D;HTenH), u eornaIIIaeTeH BhmonHHTh OT 

HMeHH ,D;aHHOro lj>HHaHeOBOro yqpe)f\,11,eHHH Bee Tpe6oBaHHH B OTHOUieHHH 

KOMnneKeHOH 3KenepTH3hl, y,D;ep)l(aHHH HanOroB H o~eTHOeTH H npoque 

Tpe6oBaHHH, KOTOpbie IlOTpe6oBanOeb 6bI BhIIlOilHHTb 3TOMY lj>HHaHeOBOMY 

yqpe)f\,11,eHHIO, eenu OHO 6bmo 6bI O~HThIBaIOIQHMeH lj>HHaHeOBbIM yqpe)f\,11,eHHeM 

Y36eKHeTaHa. 

9 

3. 	 <l>HIIaHCOBOe yqpe)l()J.eHlfe He BbI,ZJ.aer eefoI 3a HIIBecillQHOHHbIH MeXaHlf3M JVUI 

HeaeeOIJ,MHpOBaHHbIX eTopOH. 

4. 	 Bee AOJirOBOe )"laeTMe M AOJiesoe yqaeTMe B <i>MHaHeOBOM yqpe)l()J;eHMM 

npHHa,wie:>KMT He 6onee qeM ABMIJ,aTM <PM3MqeeKMM JIMIJ,aM (6e3 yqeTa AOJirosoro 

yqaeTMH, npHHa,wie:IK:aIIJ,ero yqaeTBYIOIIJ,MM ll<I>Y M eqMTaIOIIJ,MMeH eo6JI10AaIOill,MMM 

rpe6osaHMH ll<I>Y, a TaIOKe AOJiesoro yqaeTMH, npHHa,wie:IK:aIIJ,ero opraHmau,MM, 

eeJIM 3TOH opraHM3au,MM npHIIllAJle:IK:MT 100 npou,eHTOB AOJieBoro )"laeTMH B 

<i>MHaHeOBOM yqpe)l()J;eHMM, M OHa eaMa HBJIHeTeH <i>MHaHeHpyeMblM <PttHaHeOBblM 

yqpe)l()J;eHHeM, onMeaHHblM B HaeTOHIIJ,eM nyHicre C); H 

a) 	 3aperncrpHposatta B IRS Ka.I< <PHIIatteHp)'IOIIJ,aH opraHH3au,MH Ha 


pernerpall,HOHHOM se6-eaiiTe IRS FATCA; 


b) 	 eornamaereH BbIIIOJIHHTh OT HMeHM <PttHaHeosoro )"lpe)l()J;eHMH see rpe6oBaHMH 

no KOMIIJieKeHoii 3KenepTM3e, yAep:IK:aHHIO Hanoros M orqernoeTH H npoqtte 

rpe6oBaHMH, KOTOpble 3TO <PttHaHeosoe )"lpe)l()J;eHHe AOJI:IK:HO 6LIJIO 6bl 

BbIIIOJIHHTb, eeJIH 6bl OHO 6blJIO orqHTblBaIOIIJ,MMeH <PttHaHeOBblM yqpe)l()J;eHHeM 

Y36eKMeTaHa, M eoxpaHHTh AOKYMeHTaIJ,HIO, eo6paHH)'IO B ornornemrn: noro 

<PHHatteosoro yqpe)l()J.eHMH 3a rneeTMJieTHHH nepHOA; 

e) 	 <PttHaHeHp)'IOill,aH opraHmaIJ,MH YKa3b1Baer :no <PttHatteosoe yqpe)l()J;eHHe so 

Beeii orqeTHOeTM, KOTOpaH BeAeTeH OT HMeHH 3TOro <PHHatteosoro yqpe)l()J;eHMH; 

H 

d) 	 <PttHaHeHp)'IOIIJ,aH opraHH3au,MH He 6Lma JIMIIIeHa esoero eTaryea 

<l>HHaHeHp)'IOIIJ,ero JIHIJ,a. 

D. 	 KoucyJILTaHTbI e MeBell34:epLI no euseCTBDBHM. llHseeTHIJ,HOHHaH opraHH3aIJ,MH, 

)"lpe)l()J;eHHaH B Y36eKMeTatte, KOTOpaH HBAAeTeH <PttHaHeOBblM yqpe)l()J;eHHeM TOJILKO 

noTOMy, qTo (1) KOHeyJILTHpyer KJIHeHTOB no MHBeeTHIJ,HOHHblM BonpoeaM H 

AeiiernyeT OT HMeHH KJIMeHTa, MJIM (2) yrrpaBJIHeT nopT<i>eJibHblMH HIIBeeTMIJ,MHMH 

KJIHeHTa, a Ta.I<:IK:e AeiieTByeT OT HMeHH KJIHeHTa B u,eJIHX HHBeeTHpOBaHMH, ynpasneHMH 

MJIH paenopH:IK:eHMH AeHe:IK:HbIMH epeAeTBaMH, noMeIIJ,eHHbIMH OT HMeHM KJIHeHTa B 

<PttHaHeOBOe yqpe)l()J;eHHe, He HBJIHIOIIJ,eeeH He)"laeTB)'IOIIJ,HM <PMHaHeOBblM 

)"lpe)l()J;eHHeM. 

E. 	 Kom1eKTBBBLiii eueecregeonnL1ii Mexaue1M. llHseeTHIJ,HOHHaH opraHmaIJ,MH, 

e03AaHHaH B y 36eKHeTaHe, KOTOpaH perynttpyeTeH KaK MexaHH3M KOJIJieKTHBHOro 

MHBeeTHpOBaHMH, npH yeJIOBHH, qTO Bee AOJiesoe )"laeTHe B MexaHH3Me 

KOJIJieKTMBHOro MHBeeTHpOBaHMH (B TOM qHeJie AOJirOBOe yqaeTMe eBbIIIIe 50 000 AOJIJI. 

CIIIA) xpaHMTeH y MJIH npoBOAHTeH qepe3 OAHOro MJIM HeeKOJibKMX oeso6o)l()J;eHHbIX 

6eHe<i>MIJ.HapHbIX BJIMeJILIJ,eB, aKTHBHLIX H<l>llO, onHeblsaeMbIX B noAnyttKTe B(4) 

pa3AeJia VI IlpHJio:IK:eHMH I K HaeTOHIIJ,eMy CornarneHHIO, JIHIJ, CIIIA, KOTOpL1e He 

HBJUllOTCH onpeAeneHHLIMM JIMIJ,aMH CIIIA, HJIH <PttHaHeOBLIX yqpe)l()J;eHHH, KOTOpble He 

HBJIHJOTeH He)"laeTBYJOIIJ,HMH <i>HHaHeOBblMM )"lpe)l()J;eHMHMM. 

F. 	 CnegeaJILBLie npaeeJia. IlpHBeAeHHhle HH:IK:e npasHJia paenpoerpaHHIOTeH Ha 

HHBeeTHIJ,HOHH)'IO opraHH3aIJ,MJO: 

10 

1. 	 B OTHOIIIeHHH ,ll,OJieBoro yqacmR B HHBeCTHI.QfOHHOH opraHH3aIJ;HH, KOTOpM 

RBmeTCR opraHH3al.QfeH KOJIJieKTHBHOro HHBecmpoBaHHR, onHcaHHOH B nyHKTe E 

HaCTOR1.nero pa3,ll,eJia, o6R3aTeJibCTBa no OT'IeTHOCTH mo6oH: HHBeCTHLUIOHHOH 

opraHH3al.QfH (3a HCKJIIOqeHHeM <l>HHaHCOBOro yqpe:>K,neHHR, nocpe,ll,CTBOM KOTOporo 

ocymecTBJIReTCR MeXaHH3M KOJIJieKTHBHOrO HHBeCTHpOBaHHR) cqHTaJOTCR 

BblilOJIHeHHbIMH. 

2. 	 B OTHOIIIeHHH .D.OJieBoro yqacTHR B: 

a) 	 mmecrnu,HOHHOH opratt113aQHH, yqpe)IQJ.eHHOH B naprnepcKOH IOpHC,D,HKQHH, 

perynHpyeMOH KaK opraHH3fil.J;Hjl KOJIJieKTHBHOro HHBecrnpoBaHHR, Bee ,ll,OJieBoe 

yqacTHe B KOTopoii (BKmoqM .D.OJiroBoe yqacme CBbIIIIe 50 000 .D.OJIJI. CllIA) 

xpaHHTCR HJIH npoBO,ll,HTCR qepe3 O,ll,HOro HJIH HeCKOJibKHX OCBo6o:>K,neHHblX 

6eHe<l>m:(HapHbIX BJia,ll,eJibl:(eB, aKTHBHhIX H<DHO, onHcaHHhIX B no.D.nyHKTe B(4) 

pa3,ll,ena VI IlpHJio)}(eHHR I, JIHI:( CllIA, KOTOpbie He RBJI}IIQTCR onpe.D.eneHHbIMH 

JIHQaMH CllIA, HJIH <l>HHaHCOBbie yqpe:>K,neHHii, KOTopbie He RBJIRIOTCR 

HeyqacTBYJOIUHMH <l>HHaHCOBblMH yqpe:>K,neHHRMH; HJIH 

b) 	 HHBeCTHI.QfOHHOH opraHH3al.QfH, KOTOPM RBmeTCR KBaJIH<l>HLUIPOBaHHOH 

opraHH3al.QfeH KOJIJieKTHBHOro HHBeCTHpoBaHHR cornacHO COOTBeTCTBYIOIUHM 

npaBHJiaMH MHHHCTepcTBa <l>HHaHCOB CllIA; 

o6R3aTeJibCTBa no OT'IeTHOCTH JII06oH: HHBeCTHI.QfOHHOH opraHH3al.QfH, KOTOpM 

RBJIReTCR <l>HHaHCOBbIM yqpe:>K,neHHeM y 36eKHCTaHa ( 3a HCKJIIOqeHHeM 

<l>HHaHCOBoro yqpe:>K,neHHR, nocpe,ll,CTBOM KOToporo ocymecTBJIReTCR MexaHH3M 

KOJIJieKTHBHOro HHBeCTHpOBaHHR), cqHTaIOTCR BblilOJIHeHHblMH. 

3. 	 B OTHOIIIeHHH ,ll,OJieBoro yqaCTHR B HHBeCTHQHOHHOH opraHH3aQHH, yqpe:>K,neHHOH 

B Y 36eKHCTaHe, KoTopM He onHcaHa B nyHKTe E HJIH no.D.nyHKTe F(2) HaCToRmero 

pa3.D.ena, B cooTBeTCTBHH c II)'HKTOM 4 CTaTuH 5 HaCToRmero CornaIIIeHH}I 

o6R3aTeJibCTBa no OT'IeTHOCTH Bcex npOqffX HHBeCTHI.QfOHHbIX opraHH3al.QfH B 

OTHOIIIeHHH TaKoro ,l),OJieBoro yqaCTHR cqHTaIOTCR BblilOJIHeHHbIMH, eCJIH 

HH<l>opMaQHR, KOTopyro B cooTBeTCTBHH c HaCTORIUHM CornaIIIeHHeM o6R3aHa 

npe,ll,cTaBHTb HHBeCTHQHOHHM opraHH3aQHR, ynoMRHYTM nepBOH, B OTHOIIIeHHH 

TaKoro ,ll,OJieBOro yqaCTHR npe,ll,OCTaBJieHa HMeHHO TaKOH HHBeCTHI.QfOHHOH 

opraHH3aQHeH HJIH ,ll,pyrHM JIHQOM. 

4. 	 HHBeCTHQHOHHM opraHH3aQHR, yqpe:>K,neHHM B Y36eKHcTaHe, KOTopM 

peryJIHpyeTC}I KaK opraHH3al:(Hjl KOJIJieKTHBHOro HHBeCTHpOBaHHR, o6R3aTeJibHO 

Y.D.OBJieTBOpReT Tpe6oBaHHRM nyHicra E HJIH no,ll,IlyttKTa F (2) HacToRmeii CTaThH 

HJIH B HHOM cnyqae cqHTaeTCR BblilOJIHRIOIQeH Tpe6oBaHHR H<DY HCKJIIOqHTeJibHO 

nOTOMy, qTo KOJIJieKTHBHbIH HHBeCTHI:(HOHHblH MeXaHH3M BbinyCTHJI <l>H3ffqeCKHe 

aKQHH Ha npe,ll,bRBHTem npH ycJIOBHH, qTO: 

a) 	 3TOT KOJIJieKTHBHblH HHBeCTHQHOHHbIH MeXaHH3M He BblilYCTHJI, H He BblilYCKaeT 

HHKaKHe <l>H3HqecKHe aKQHH Ha npe.D.bRBHTeJIR nocne 31 ,lJ,eKa6pR 2012 ro.D.a; 

b) 	 3TOT KOJIJieKTHBHblH HHBeCTHQHOHHblH MeXaHH3M H3bIMaeT H3 o6paIQeHHR BCe 

TaKHe aKI.QfH nocne HX c,l),aqH; 

c) 	 3TOT KOJIJieKTHBHblH HHBeCTHI.QfOHHbIH MeXaHH3M (HJIH OTqHTbIBaIOmeecR 

11 

qnrnaHCOBoe yqpe~eHMe Y36eKHCTatta) BhmOJIIDieT npou.e;zyphI KOMilJieKcHoi1 

3KcnepTH3hI, M3JIO)l(eHHhie B I1pHJIO)l(eHHH I, M coo6IIJ.aeT mo6yio MmpopMau.mo, 

no.n.rre)l(aIIJ.yio coo6IIJ.eHHJO o mo6hlx TaKHX aKIJ.IDIX, Kor.na TaKHe aKIJ.MM 

npe.ncTaBIDIIOTc.si: .[(IDI norarneHH.sI HJIM .npyroi1 oilJiaThI; M 

d) 	 B TIOM KOJIJieKTHBHOM HHBeCTHIJ.HOHHOM MeXaHH3Me BHe.npeHhl npaBHJia H 

npou.e;zyphI .[(IDI o6ecneqeHu.si: BhIKyna HJIH H3'h.sITH.sI H3 o6paIIJ.eHu.si: 3THX amHi1 

B MaKCHMaJihHO C)l(aThie cpoKH, H B JII060M cnyqae .no 1 .sIHBap.si: 2017 ro.na. 

V. C11eTa, ecKJno11ennL1e Bl d!enaucoBLIX c11eToB. Tiepe'llcJieHHhie HH)l(e cqeTa 

HCKmoqeHhl H3 onpe.neneHH.sI <i>MHaHCOBhIX cqeroB H no3TOMY He paccMarpHBaIOTC.sl KaK 

IIO.[(OT'leTHhie aMepMKaHCKHe C'ieTa. 

A. 	 HeKOTOpLie coeperaTeJILHLie c11eTa. 

1. 	 HaKOIIHTeJihHhie M o6hl'IHbie neHCMOHHhie cqera. HaKonHTeJihHbIH HJIH o6bI'iHhIH 

neHCHOHHhlli c'ieT, KOTOpbIH co.nep)l(HTC.si: B Y36eKHCTatte M y.noBJieTBop.si:er 

cne.nyioIIJ.HM rpe6oBaHH.sIM B cooTBeTCTBHH c 3aKouo.naTeJihCTBOM Y36eKHcTaHa. 

a) 	 C'ieT no.n.rre)l(HT perynMpoBaHHIO KaK JIH'iHhlH HaKonHTeJILHhIH neHCMOHHhIH 

cqer HJIM KaK qacTL 3aperucrpupoBaHHoro HJIM perynupyeMoro 

uaKonHTeJILHoro HJIH o6LI'iHOro neHCHOHHOro IlJiaHa no o6ecne'ieHHIO 

uaKonHTeJILHhIX HJIH o6hl'IHhIX neHCHOHHhIX noco6Mi1 (BKJIIO'ia.sI noco6ue no 

HHBaJIH.[(HOCTH H noco6ue no CMepTH). 

b) 	 Ha C'ieT pacnpocrpaIDIIOTc.si: HanoroBLie JILroThI (m.e. BKJia.[(hI ua 3TOT c'ieT, 

KOTOpLIH B npoTHBHOM cnyqae no.n.rre)l(aJI 6L1 HaJioroo6Jio)l(eHHIO cornacuo 

3aKouo.naTeJILCTBY Y36eKHcTaHa, no.n.rre)l(aT BhI'ieTy HJIH MCKJIIO'ieHHIO H3 

BaJIOBOro .noxo.na BJia.[(eJILU.a C'ieTa HJIH o6naraIOTC.sl HaJIOroM no nOHH)l(eHHOH 

CTaBKe, HJIH HaJioroo6JIO)l(eHMe HHBeCTHIJ.HOHHhIX .[(OXO.[(OB OT C'ieTa OTCpO'ieHO 

HJIH OCYIIJ.eCTBllileTC.sI no IIOHH)l(eHHOH CTaBKe). 

c) 	 Tpe6yerc.si: e)l(ero.[(Hoe npe.nocTaBJieHMe HH<i>opMaIJ.HM HaJIOroBLIM oprattaM B 

y 36eKHCTaHe B OTHOIIIeHHH 3TOro C'ieTa. 

d) 	 H3'h.sITH.sI cpe.ncTB co C'ieTOB o6ycJIOBJieHLI .nocTH)l(eHMeM ycTaHOBJieHuoro 

neHCHOHHOfO B03pacTa, HHBaJIH.[(HOCThlO HJIH CMepThlO, HJIH B OTHOIIIeHHM 

H3'h.sITHH, npOH3Be.[(eHHhIX .no TaKHX ~aHHbIX co6bITHH npMMeIDIIOTC.sI 

rnrpa<i>LI; H 

e) 	 JIM6o (i) ro.noBhie B3HOChI He .UOJI)l(ffhl npeBLIIIIaTh 50 000 .[(OJIJI. CIIIA, nu6o (ii) 

ycTaHOBJieH MaKCHMaJihHhIH JIHMHT B3HOCa B Te'ieHMe )l(H3HH Ha C'ieT .no 

o.[(Horo MMJIJIMOHa .nonnapoB CIIIA, npH'ieM B K~OM cnyqae npMMeIDIIOTc.si: 

npaBHJia no arperMpOBaHHIO C'ieTOB H nepecqery BaJIIOT, H3JIO)l(eHHbie B 

IlpHJio)l(eHHH I. 

2. 	 HeneHCMOHHhie c6eperaTeJibHbie cqera. C'ieT, KOTOphIH co.nep)l(HTC.si: B 

Y36eKHcTaHe (3a MCKJIIOqeHHeM .noroBopa crpaxoBaHu.si: HJIM .noroBopa 06 

aHttyHTeTe), y.noBJieTBop.si:IOIIJ.MH cne.nyioIIJ.HM rpe6oBaHu.si:M B cooTBeTCTBMM c 

3aKOHO.[(aTeJihCTBOM y 36eKHCTaua. 

a) 	 3ToT cqer no.n.rre)l(HT perynupoBauHIO KaK c6eperaTeJihHhIH uucrpyMeHT B 

12 

MHbIX QeJUIX, qeM neHCMOHHOe o6ecneqeHMe. 

b) 	 ,D:aHHbIH cqeT jJBJl.sJeTCSI cqeTOM c HaJIOfOBbIMM JibfOTaMM (To eCTb, B3HOCbl Ha 

'.HOT cqeT, KOTOpbie HHaqe no,[Vle)l(a.JIM 6bI HaJioroo6JIO)l(eHMIO B COOTBeTCTBMM 

c 3aKoHo.naTeJibCTBOM Y36eKHcTaHa, .sJBJI.sIIOTc.si: BbNHTaeMbIMM HJIM 

MCKJIIOqaeMbIMM M3 BaJIOBoro .noxo.na BJia,ll;eJibQa cqeTa, HJIM o6naraeMbIMM 

HaJIOrOM no nOHH)l(eHHOH CTaBKe, MJIM HaJIOroo6JIO)l(eHMe HHBeCTMQMOHHoro 

.noxo.na OT TIOfO cqeTa SIBJI.sJeTCSI OTCpoqeHHbIM HJIM o6naraeMbIM HaJIOrOM no 

nOHH)l(eHHOH CTaBKe); 

c) 	 CH.sJme cpe.ncTB o6ycnoBJieHo y.noBJieTBopeHMeM onpe.neneHHbIX KpHTepMeB, 

cB.si:3aHHbIX c QeJibIO :noro c6eperaTeJihHoro cqeTa (HanpMMep, npe.nocTaBneHMe 

noco6Mii Ha o6pa30BaTeJibHbie MJIM Me,ll;MQMHCKHe QeJIM), MJIM )Ke npMMeH.sJIOTCSI 

IIITPa<)lbI K CH.sJTMIO cpe.ncTB, npoM3Be.neHHbIM .no y.noBJieTBopeHH.sJ YKa3aHHbIX 

KpMTepMeB;M 

d) 	 E)l(efO,ll;Hbie B3HOCbI He npeBbIIIIaIOT 50 000 ,ll;OJIJI. CIIIA, npMqeM 

npMMeH.sIIOTCSI npaBHJia no arperMpOBaHMIO cqeTOB M nepecqeTY Ba.JIIOT, 

M3JIO)l(eHHhie B IlpHJIO)l(eHMM I. 

B. 	 HeKOTOpLie llOroeopbI cpo'leoro cTpaxoeaeeu *B3HB. ,D:oroBop CTPaxoBaHH.sJ 

)l(H3HM, KOTOpbIH co.nep)l(HTCSI B Y36eKHCTaHe M nepMO,ll; .neiiCTBHSI KOTOporo 

OKaHqMBaeTCSI no ,ll;OCTH)l(eHMM 3aCTPaxOBaHHblM JIMQOM 90 JieT, npM ycJIOBMM, qTo 

.noroBop y.noBJieTBop.si:eT cne.nYIOIQMM TPe6oBaHH.sJM: 

1. 	 nepMO)J;MqecKHe npeMMM, KOTOpbie He yMeHbIIIaIOTCSI B TeqeHMe AJIMTeJibHOro 

BpeMeHM, BbIIlJiaqMBaIOTC.sJ, no KpaiiHeii Mepe, e)l(efO)J;HO B TeqeHMe nepMO,ll;a 

cyIQeCTBOBaHH.sJ .noroBopa HJIM .no Tex nop, noKa 3aCTPaxOBaHHOe JIMQO He 

,ll;OCTlffHeT B03pacTa 90 JieT - B 3aBMCMMOCTM OT Toro, qTo npOM30H,ll;eT paHbIIIe; 

2. 	 ,ll;OfOBOp He MMeeT CTOMMOCTM, K KOTopoii MOrJIO 6bI nonyqHTb .nocryn KaKoe-JIM6o 

JIMQO (nYTeM M3'b.sITHSI, 3aiiMa HJIM MHbIM o6pa30M), He paCToprHyB ,ll;OfOBOpa; 

3. 	 cyMMa (3a MCKJIIOqeHMeM noco6H.sJ no CMepTM), BbIIlJiaqMBaeMa.si: nocne 

aHHYJIMPOBaHH.sJ HJIM npeKpaIQeHH.sJ .noroBopa, He MO)l(eT npeBbIIIIaTb COBOKynHblX 

npeMMH, BbIIlJiaqeHHblX no .noroBopy, 3a BbiqeTOM cyMMbl paCXO,ll;OB, CB.sJ3aHHbIX co 

CMepTHOCTblO, 3a6oJieBaeMOCTblO HJIM BbIIlJiaTaMM (He3aBMCMMO OT TOfO, 

npOM3Be)J;eHbl JIM OHM <)_)aKTMqecKH HJIM HeT) 3a nepMO,ll; HJIH nepMO,ll;bl 

CYIQeCTBOBaHH.sJ .noroBopa, HJIM JII06bIX cyMM, yllJiaqeHHbIX .no aHHYJIMpoBaHH.sJ HJIM 

npeKpaIQeHH.sJ .noroBopa; M 

4. 	 ,ll;OfOBOp He npMo6peTaeTCSI npaBonpeeMHMKOM B03Me3,ll;HO. 

C. 	 C'leT, eaXOllBDJ.Biicu e co6cTeeeeocTe eaCJiellHBKa. CqeT KOTOpbIH co.nep)l(HTC.sJ B 

Y36eKHcTaHe M Haxo.nHTc.si: B co6cTBeHHOCTM MCKJIIOqMTeJibHO Hacne.nHMKa, ecm1 B 

,ll;OKyMeHTaQMIO Ha TaKOH cqeT BKJIIOqeHa KOnH.sJ 3aBeIQaHH.sI yMeprnero MJIM 

CBH,ll;eTeJibCTBa 0 CMepTM. 

D. C'leTa 3CKpoy. CqeT, KOTOpbIH co.nep)l(HTC.si: B Y36eKHcTaHe M OTKpblT B cB.si:3M c o.nHoii 

M3 nepeqMcJieHHblX HM)l(e npMqMH: 

1. 	 Cy.ne6HbIH op.nep HJIM cy.ne6Hoe perneHMe. 

13 

2. 	 Ilpo.D.IDKa, o6MeH, rnm: apeH.D.a .D.BIDKHMoro u He,lJ,BIDKHMoro nMymecTBa npu 

ycnoBHH, <rro 3TOT cqeT y.D.OBJieTBopHeT cne;zyiomuM TPe6oBaHHHM: 

a) 	 Ha cqeT 3aHOCHTCH TOJibKO nepBOHaqaJibHbIH B3HOC, 3a,l],aTOK, BKJia,l], B CYMMe, 

,lJ,OCTaTOqttOH ,WUI o6ecneqeHUH o6H3aTeJ1bCTBa, HanpHM)'IO CBH3aHHoro co 

C,l],eJIKOH, HJIH aHanoruqHbIH rmaTe)K, a TaIOKe Ha Hero 3aHOCHTCH 

qmHaHCOBblH aKTHB, noMemaeMbIH Ha cqeT B CBH3H c npO,l],IDKeH, o6MeHOM 

HJIH apeH.D.oii MMymecTBa; 

b) 	 cqeT OTKpbIBaeTCH H HCnOJih3yeTCH HCKJ1IOqMTeJihHO ,lJ,J1jJ Toro, qT061>1 

o6ecneqMTb o6H3ilTeJibCTBO noKynaTeJIH ynnaTHTh IlOKYnHyro u.eey 3a 

HMymeCTBO, HJIH o6H3aTeJibCTBO npO.D.aBU.a ormaTHTh mo6i.1e 

Henpe.D.BM.D.eHH1>1e o6H3aTeJibCTBa, HJIH o6H3aTeJ1bCTBO apeH.D.o.D.aTeJIH HJIH 

apeH.D.ononyqaTeJIH ormaTHTb mo6ble y6i.ITKM, KacaromMecH apeH.D.Horo 

HMymecTBa B COOTBeTCTBHH c ,l],OroBopoM 06 apeH,l1,e; 

c) 	 aKTHBbl Ha cqeTe, B TOM qM:CJie ,lJ,OXO,lJ,, nonyqeHHbIH no 3TOMY cqeTy, 6y,lJ,yT 

BblDJiaqMBaThCH HJIH MHbIM o6pa30M pacnpe,l],eJIHTbCH B nOJib3Y noKynaTeJIH, 

npo.D.asu.a, apeH.D.O.D.aTeJIH HJIH apeH.D.aTopa (B TOM qMcJie roui 

Y.D.OBJieTBopeHMH o6H3aTeJibCTB TaKoro JIMU.a), KOr.D.a MMymeCTBO npo,n:aeTCH, 

o6MeHMBaeTcR, nepe,n:aeTCR HJIH ,n:oroBop apeH.D.1>1 npeKpamaeTcR; 

d) 	 cqeT He RBJIHeTCR Map:>KMHaJibHbIM HJIH nO,lJ,06HblM cqeToM, C03,lJ,aHHbIM B 

CBH3H c npo,n:IDKeH HJIH o6MeHOM <l>MHattCOBOro aKTHBa; H 

e) 	 cqeT He CBH3aH co cqeTOM Kpe,l],HTHOH KaPToqKH. 

3. 	 06H3aTeJibCTBO qmHaHCOBOro yqpe)K,lJ,eHMH, o6CJIY)fillBaJOmero Kpe,l1,HT, 

o6ecneqeHHhIH He,lJ,BM)lillMOCTblO, OTJIO)lillTb qaCTb UJiaTe)l(ll HCKJIIOqUTeJibHO ,lJ,J1jJ 

o6nerqeHMH ynnaTbI HanoroB HJIH CTPaxOBhIX B3HOCOB, CBH3aHHoro c 

He,lJ,BIDKHMOCThlO, B 6y.D.ymeM. 

4. 	 06R3aTeJibCTBO <l>HHaHCOBOro yqpe)K,lJ,eHMH HCKJIIOqHTeJibHO ,lJ,J1jJ o6nerqeHMH 

yrmaTbl HaJIOrOB B 6y.z:i:ymeM. 

E. 	 C'leTa na0Tneoc1rnii IODHCllHKIIHH. CqeT, co,n:ep)l(amHiicR B Y36eKHcTatte H 

HCKJIIOqeHHblH H3 onpe,n:eJieHMH <l>1rnaHCOBOro cqeTa B COOTBeTCTBHH c 

cornarneHneM Me)l(,l],y Coe.n:uHeHHhIMH IIlTaTaMH u .D.pyroii 10puc.n:nKIJ.Heii MH 

OTITMMH3aIJ.MH npm.lecca npMMeHeHMH 3aKOHa 0 Hanoroo6JIO)l(eHHH MHOCTPaHHbIX 

cqeToB (FATCA), npu ycnoBHH, qTo TaKOH cqeT no.D.na,lJ,aeT no.z:i: .D.eiicTBHe Tex )Ke 

TPe6oBaHHH H Toro )Ke Ha,l],30pa B COOTBeTCTBHH c 3aKOHO,l],aTeJibCTBOM TaKOH 

.D.pyroii IOpHC,lJ,HKIJ.HH, KaK eCJIH 6hl TaKOH cqeT 6i.m C03,lJ,aH B TaKOH naprttepCKOH 

IOpHC,lJ,HKIJ.HH H o6CJIY)lillBaJICjJ 6bl <l>HHaHCOBbIM yqpe)K,lJ,eHHeM napTHepCKOH 

IOpHC,lJ,HKIJ.HH B 3TOH IIaPTHepCKOH IOpHC,lJ,HKIJ.HH. 

VI. . 	 OnpeJleJieeau. K npMBe,n:eHHhIM B1>1rne onMcaHMHM npMMeHHMhI TaK)l(e cJie;zyiomue 

,lJ,OIIOJIHUTeJibHble onpe,n:eJieHMH: 

A. 	H«l>Y, OT'IHTLIBaromeecu corJiaceo MOlleJIH 1. TepMHH «H<l>Y, orqHTi.rnaromeecR 

corJiaCHO MO,l],eJIH 1», 03HaqaeT <l>MHattCOBOe yqpe)K,lJ,eHHe, B OTHOIIIeHHH KOTOporo 

HeaMepHKaHCKOe npaBUTeJibCTBO HJIH ero areHTCTBO cornarnaeTCH co6HpaTh 

MH<l>OPMaIJ.MIO H o6MeHHBaTbCR HH<l>opMaIJ.Meil no Me)l(IlpaBUTeJibCTBeHHOM)' 

14 
cornarneumo (MTIC) MO)J,em1 1, 3a ucKJIIOqeuneM <t>nuaucosoro yqpe)K)J.eHIDI, 

paccMarpusaeMoro KaI< ueyqacTByJOmee <t>nuaucosoe yqpe)K)J.euue B cooTBeTCTBHH c 

MIIC MO)J.eJIH 1 . .[(Jul u.eneii )J,auuoro onpe)J.eneum1 TepMHH «Me)l(IlpasnTeJihCTBeuuoe 

cornarneuue MO)J,eJiu 1» 03uaqaeT )J,OrosopeuuocTh Me)K)J.)' Coe)J,uueuHhIMH lllTaTaMH 

HJIH MuuucTepcTBOM <t>uuaucos CIIIA u ueaMepnKaHCKHM npaBHTeJihCTBOM, HJIH 

O)J,HHM HJIH 6onee ero areHTCTBaMn 06 ucnonueuun FATCA nyreM npe)J.OCTasneuIDI 

<l>nHaHCOBhIMH yqpe)K)J,eHIDIMH QTqeTHOCTH TaKOMy ueaMepuKaHCKOMY npaBHTeJihCTBY 

HJIH era areHTCTBy, conpOBO)K)J,aeMoro aBTOMaTnqecKHM o6MeHOM TaKOH oTqeTHOH 

nu<l>opMau.neii c HanoroBhIM ynpasneuneM CIIIA. 

B. 	 Y'lacTsyromee H<l>Y. TepMHH «YqacTB}'JOmee uuocrpauuoe <t>uuaucosoe 

yqpe)K)J.eune» 03uaqaeT <t>nuaucosoe yqpe)K)J.euue, KOTopoe cornacunoch co6JIIO)J,aTh 

rpe6osaum1 CornarneHIDI 06 nuocrpaHHhIX <l>HHaucoBhIX yqpe)K)J,eumix, B TOM qncne 

<t>nuaucosoe yqpe)K)J.euue, onnchrnaeMoe B Me)l(IlpaBHTeJihCTBeuuoM cornarneunn 

MO)J,eJin 2, KOTopoe cornacHJioch co6mo)J,aTh rpe6osaum1 Cornarneumi 06 H<l>Y. 

TepMMH «yqacTsy10mee H<l>Y» TaIOKe BKJIJOqaeT KBann<l>uu.npoBauuoe 

nocpe)J.uuqecKoe OT)J.eneuue orqnThIBaIOmerocjl <t>nuaucosoro yqpe)K)J.eHHjl CIIIA, 

eCJIH TaKoe OT)J,eJieuue He RBmeTCjl OTqHTbIBaIOIQHMCR HHOCTpaHHhlM <l>nuaucoBhIM 

yqpe)K)J.euueM cornacuo MO)J,eJin 1 . .[(Jul u.eneii :noro onpe)J.eneumi TepMHH 

«Cornarneuue 06 H<l>Y» o3uaqaeT cornarneuue, B KOTopoM H3JIOJKeHhI rpe6oBaHHjl, 

KOTOpbie )J,OJIJKHO BhIIlOJIHHTh <t>uuaucoBoe yqpe)K)J.eune, qTo6hl cqnTaThCR 

co6JI10)J.aIOmnM rpe6oBaumi pa3)1.eJia 1471(b) HanoroBoro KO)J,eKca CIIIA. KpoMe 

Toro, B u.emx )J,auuoro onpe)J,eneumi, TepMHH «Me)l(IlpaBHTeJihCTBeuuoe cornarneune 

MO)J,eJiu 2» o3uaqaeT )J.oroBopeuuoCTh Me)K)J.y Coe)J,nHeHHhIMH lllTaTaMn HJIH 

MuuucTepcTBOM <t>nuaucos CIIIA u ueaMepuKaHcKHM npaBnTeJihCTBOM HJIH O)J,HHM 

HJIH 6onee era areuTcTBaMn, 3aKJI10qeuuoe )J,Jljl co)J,eiicTBmI BhmonueuuIO FATCA 

nyreM uanpasneumi <l>nuaucoBbIMH yqpe)K)J.eHHj{Mlf orqeTuocTu uenocpe)J.CTBeuuo B 

Hanorosoe ynpasneuue CIIIA B cooTBeTCTBHH c rpe6oBaHmiMn Cornarneunjl 06 H<l>Y, 

)J,OilOJIUReMoe o6MeHOM nu<l>opMau.neii Me)K)J,y TaKUM ueaMepnKaHCKHM 

npaBuTeJihCTBOM HJIH ero yqpe)K)J.euueM u HanoroBhIM ynpaBneuneM CIIIA. 

15