FATCA — Foreign Account Tax Compliance Act
Identification and reporting of US account holders under the intergovernmental agreements.
- Issued by
- US IRS
- Applies in
- United States, Global standards
- Edition
- Current, as published
- Area
- Tax transparency & substance
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- GIINRegistration and GIINRegistration
- DDAccount holder due diligence and self-certificationsDue diligence
- REPAnnual reporting to the local tax authorityReporting
- ROResponsible officer and compliance programmeGovernance
How Amoreg keeps you on it.
Enable the FATCA — Foreign Account Tax Compliance Act and add US IRS’s pages as a monitor of your own. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 4 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read US IRS’s pages
- Check the library against 4 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: registration and GIIN
- Rule
- FATCA — Foreign Account Tax Compliance Act, GIIN
- Area
- Registration
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
Also in United States
- FATF RecommendationsThe 40 Recommendations — the international standard every national AML/CFT/CPF regime is measured against.Global · 8 controls
- Wolfsberg Group StandardsIndustry standards for correspondent banking, the CBDDQ/FCCQ questionnaires and effectiveness-based AML programmes.Global · 4 controls
- US Bank Secrecy Act / FinCEN AML ProgramBSA AML programme requirements: the pillars, CDD rule, SAR/CTR reporting and beneficial ownership.United States · 6 controls
- OFAC Sanctions Compliance ProgramThe five essential components of an effective sanctions compliance programme.United States · 5 controls
- US Foreign Corrupt Practices ActAnti-bribery and books-and-records provisions, assessed against the DOJ's Evaluation of Corporate Compliance Programs.United States · 4 controls
- ISO 37001 — Anti-bribery management systemsRequirements for establishing, implementing and improving an anti-bribery management system.Global · 6 controls
Questions
Does Amoreg watch for changes to the FATCA — Foreign Account Tax Compliance Act?
Enable it and add the issuer’s pages as a monitor of your own. Every publication the Monitor records keeps its source, stage and date.
Can Amoreg check our policies against the FATCA — Foreign Account Tax Compliance Act?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The current edition as published by the issuer, last verified in August 2026; the Monitor records new publications as they appear.