英國政府發布了對2024年早些時候舉行的關於實施 OECD 加密資產報告框架 （CARF）和更新的共同報告標準（CRS）的公眾諮詢的回應摘要。
CARF要求虛擬資產服務提供者（VASP）向稅務機關報告其用戶和交易的詳細信息，稅務機關可以利用這些資訊打擊稅務違規行為。
政府的諮詢審查了規則的範圍和實施，以及對違規行為的潛在處罰制度。在其成果文件中，它指出預計CARF從2026年1月1日起適用，這意味著範圍內的VASP預計將從該日期起收集信息，並在2027年5月31日之前做出第一份報告。
大多數受訪者支持延長CARF的提議，但也表達了一些擔憂。受訪者要求提供額外的指導，包括：確定個人或實體何時在去中心化服務中具有「控制力或足夠的影響力」、相關加密資產的定義、交易類型的定義以及資料保護和安全。
就報告範圍而言，受訪者指出，按資產報告交易「將提供比稅務機關更精細的數據…」相反，他們建議報告更廣泛的加密貨幣類別。
英國稅務海關總署指出，受訪者大多認為擬議的處罰制度「平衡且合理」。然而，有些人也建議在CARF的最初幾年實施「寬限期」或減輕處罰制度，提議最初可以透過HMRC的警告形成合規流程，並在兩年後實施處罰。
同時，HMRC就CRS的擬議修正案及其與CARF的互動進行了磋商。該修正案將改變CRS制度的範圍，引入報告金融機構的強制註冊，並改變處罰制度，使其與數位平台製度的示範規則一致。
STEP是HMRC的CRS工作小組的成員，諮詢受訪者考慮了協調系統可能存在的複雜性，特別是在資產同時屬於CRS和CARF範圍的情況下。有些人認為，過於複雜會使數據更難以整理和比較，導致潛在的不合規風險增加。
根據先前的諮詢意見，政府還就擬議的修正案草案啟動了諮詢，其中包括強制註冊要求以及對不遵守法規和上訴程序的處罰進行改革。此次諮詢將於2025 年1月10日結束。
UK government publishes consultation outcome on crypto-asset reporting implementation
The UK government has published a summary of responses to the public consultation held earlier in 2024 on the implementation of the OECD’s Cryptoasset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS).
The implementation of the CARF requires virtual asset service providers (VASPs) to report details of their users and transactions to tax authorities, who can use the information to crack down on tax non-compliance.
The government’s consultation examined the scope and implementation of the rules, as well as a potential penalty regime for non-compliance. In its outcome document, it notes that it expects the CARF to apply from 1 January 2026, meaning that those VASPs in scope will be expected to collect information from that date and make the first reports by 31 May 2027.
The majority of respondents were in favour of the proposal to extend the CARF, although some concerns were expressed. Respondents requested additional guidance including: establishing when individuals or entities have ‘control or sufficient influence’ in the context of decentralised services; the definition of a relevant crypto-asset; definitions of transaction types; and data protection and security.
In terms of the reporting scope, respondents noted that reporting transactions on an asset-by-asset basis ‘would provide data at a far more granular level than tax authorities…would benefit from.’ Instead, they suggested reporting on broader categories of crypto-asset and token type.
HMRC notes that respondents largely found the proposed penalty regime to be ‘balanced and reasonable’. However, some also suggested a ‘grace period’ or penalty abatement regime for the initial years of the CARF, proposing that the compliance process could initially be formed by warnings from HMRC, with penalties implemented after a two-year period.
At the same time, HMRC has consulted on proposed amendments to the CRS and its interaction with the CARF. The amendments would change the scope of the CRS regime, introduce mandatory registration of reporting financial institutions and change the penalties regime, aligning it with the model rules for digital platforms regime.
HMRC’s CRS Working Group, of which STEP is a member, and consultation respondents considered the possible complexities of aligning the systems, especially where an asset is in scope for both CRS and the CARF. Some suggested that too much complexity would make the data harder to collate and compare, leading to a potentially heightened risk of non-compliance.
The government has also launched a consultation on its proposed draft amendments following previous consultation input, including include a mandatory registration requirement and reforms to the penalties for failing to comply with the regulations and the appeals process. This consultation will close on 10 January 2025.
Sources:
UK government (consultation outcome)
UK government (draft regulations)
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