United States: FATCA responsible officer certifications due 1 July 2022
Responsible officer certifications are due by 1 July 2022 for the FATCA certification period ending 31 December 2021.
Responsible officer certifications are due by 1 July 2022
The IRS today issued a reminder that responsible officer certifications are due by 1 July 2022 for the FATCA certification period ending 31 December 2021.
Read the IRS transmittal message (20 January 2022).
If an entity that is required to certify does not submit its certifications by the due date, the entity will not be in compliance with its obligations under FATCA. The consequences of being non-compliant may include the revocation of an entity’s FATCA status and, ultimately, the entity’s global intermediary identification number (GIIN) being removed from the foreign financial institutions list.
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