美国财政部关于大额现金交易报告的要求

391 Monetary Offices, Treasury § 103.22 by this section or made voluntarily) shall be protected from liability for any disclosure contained in, or for fail- ure to disclose the fact of, such report, or both, to the extent provided by 31 U.S.C. 5318(g)(3). (f) Compliance. Compliance with this section shall be audited by the Depart- ment of the Treasury, through FinCEN or its delegees, under the terms of the Bank Secrecy Act. Failure to satisfy the requirements of this section may constitute a violation of the reporting rules of the Bank Secrecy Act and of this part. (g) Effective date. This section applies to transactions occurring after March 25, 2003. [67 FR 60729, Sept. 26, 2002] § 103.22 Reports of transactions in cur- rency. (a) General. This section sets forth the rules for the reporting by financial institutions of transactions in cur- rency. The reporting obligations them- selves are stated in paragraph (b) of this section. The reporting rules relat- ing to aggregation are stated in para- graph (c) of this section. Rules permit- ting banks to exempt certain trans- actions from the reporting obligations appear in paragraph (d) of this section. (b) Filing obligations—(1) Financial in- stitutions other than casinos. Each finan- cial institution other than a casino shall file a report of each deposit, with- drawal, exchange of currency or other payment or transfer, by, through, or to such financial institution which in- volves a transaction in currency of more than $10,000, except as otherwise provided in this section. In the case of the Postal Service, the obligation con- tained in the preceding sentence shall not apply to payments or transfers made solely in connection with the purchase of postage or philatelic prod- ucts. (2) Casinos. Each casino shall file a report of each transaction in currency, involving either cash in or cash out, of more than $10,000. (i) Transactions in currency involv- ing cash in include, but are not limited to: (A) Purchases of chips, tokens, and plaques; (B) Front money deposits; (C) Safekeeping deposits; (D) Payments on any form of credit, including markers and counter checks; (E) Bets of currency; (F) Currency received by a casino for transmittal of funds through wire transfer for a customer; (G) Purchases of a casino’s check; and (H) Exchanges of currency for cur- rency, including foreign currency. (ii) Transactions in currency involv- ing cash out include, but are not lim- ited to: (A) Redemptions of chips, tokens, and plaques; (B) Front money withdrawals; (C) Safekeeping withdrawals; (D) Advances on any form of credit, including markers and counter checks; (E) Payments on bets, including slot jackpots; (F) Payments by a casino to a cus- tomer based on receipt of funds through wire transfer for credit to a customer; (G) Cashing of checks or other nego- tiable instruments; (H) Exchanges of currency for cur- rency, including foreign currency; and (I) Reimbursements for customers’ travel and entertainment expenses by the casino. (c) Aggregation—(1) Multiple branches. A financial institution includes all of its domestic branch offices, and any recordkeeping facility, wherever lo- cated, that contains records relating to the transactions of the institution’s domestic offices, for purposes of this section’s reporting requirements. (2) Multiple transactions—general. In the case of financial institutions other than casinos, for purposes of this sec- tion, multiple currency transactions shall be treated as a single transaction if the financial institution has knowl- edge that they are by or on behalf of any person and result in either cash in or cash out totaling more than $10,000 during any one business day (or in the case of the Postal Service, any one day). Deposits made at night or over a weekend or holiday shall be treated as if received on the next business day fol- lowing the deposit. (3) Multiple transactions—casinos. In the case of a casino, multiple currency VerDate Aug<31>2005 04:22 Jul 28, 2006 Jkt 208119 PO 00000 Frm 00401 Fmt 8010 Sfmt 8010 Y:\SGML\208119.XXX 208119 392 31 CFR Ch. I (7–1–06 Edition) § 103.22 transactions shall be treated as a sin- gle transaction if the casino has knowl- edge that they are by or on behalf of any person and result in either cash in or cash out totaling more than $10,000 during any gaming day. For purposes of this paragraph (c)(3), a casino shall be deemed to have the knowledge de- scribed in the preceding sentence, if: any sole proprietor, partner, officer, di- rector, or employee of the casino, act- ing within the scope of his or her em- ployment, has knowledge that such multiple currency transactions have occurred, including knowledge from ex- amining the books, records, logs, infor- mation retained on magnetic disk, tape or other machine-readable media, or in any manual system, and similar docu- ments and information, which the ca- sino maintains pursuant to any law or regulation or within the ordinary course of its business, and which con- tain information that such multiple currency transactions have occurred. (d) Transactions of exempt persons—(1) General. No bank is required to file a report otherwise required by paragraph (b) of this section with respect to any transaction in currency between an ex- empt person and such bank, or, to the extent provided in paragraph (d)(6)(vi) of this section, between such exempt person and other banks affiliated with such bank. In addition, a non-bank fi- nancial institution is not required to file a report otherwise required by paragraph (b) of this section with re- spect to a transaction in currency be- tween the institution and a commer- cial bank. (A limitation on the exemp- tion described in this paragraph (d)(1) is set forth in paragraph (d)(7) of this section.) (2) Exempt person. For purposes of this section, an exempt person is: (i) A bank, to the extent of such bank’s domestic operations; (ii) A department or agency of the United States, of any State, or of any political subdivision of any State; (iii) Any entity established under the laws of the United States, of any State, or of any political subdivision of any State, or under an interstate compact between two or more States, that exer- cises governmental authority on behalf of the United States or any such State or political subdivision; (iv) Any entity, other than a bank, whose common stock or analogous eq- uity interests are listed on the New York Stock Exchange or the American Stock Exchange or whose common stock or analogous equity interests have been designated as a Nasdaq Na- tional Market Security listed on the Nasdaq Stock Market (except stock or interests listed under the separate ‘‘Nasdaq Small-Cap Issues’’ heading), provided that, for purposes of this paragraph (d)(2)(iv), a person that is a financial institution, other than a bank, is an exempt person only to the extent of its domestic operations; (v) Any subsidiary, other than a bank, of any entity described in para- graph (d)(2)(iv) of this section (a ‘‘list- ed entity’’) that is organized under the laws of the United States or of any State and at least 51 percent of whose common stock or analogous equity in- terest is owned by the listed entity, provided that, for purposes of this paragraph (d)(2)(v), a person that is a financial institution, other than a bank, is an exempt person only to the extent of its domestic operations; (vi) To the extent of its domestic op- erations and only with respect to transactions conducted through its ex- emptible accounts, any other commer- cial enterprise (for purposes of this paragraph (d), a ‘‘non-listed business’’), other than an enterprise specified in paragraph (d)(6)(viii) of this section, that: (A) Has maintained a transaction ac- count, as defined in paragraph (d)(6)(ix) of this section, at the bank for at least 12 months; (B) Frequently engages in trans- actions in currency with the bank in excess of $10,000; and (C) Is incorporated or organized under the laws of the United States or a State, or is registered as and eligible to do business within the United States or a State; or (vii) With respect solely to with- drawals for payroll purposes from ex- isting exemptible accounts, any other person (for purposes of this paragraph (d), a ‘‘payroll customer’’) that: (A) Has maintained a transaction ac- count, as defined in paragraph (d)(6)(ix) of this section, at the bank for at least 12 months; VerDate Aug<31>2005 04:22 Jul 28, 2006 Jkt 208119 PO 00000 Frm 00402 Fmt 8010 Sfmt 8010 Y:\SGML\208119.XXX 208119 393 Monetary Offices, Treasury § 103.22 (B) Operates a firm that regularly withdraws more than $10,000 in order to pay its United States employees in cur- rency; and (C) Is incorporated or organized under the laws of the United States or a State, or is registered as and eligible to do business within the United States or a State. (3) Initial designation of exempt per- sons—(i) General. A bank must des- ignate each exempt person with which it engages in transactions in currency by the close of the 30-day period begin- ning after the day of the first report- able transaction in currency with that person sought to be exempted from re- porting under the terms of this para- graph (d). Except as provided in para- graph (d)(3)(ii) of this section, designa- tion by a bank of an exempt person shall be made by a single filing of Treasury Form TD F 90–22.53. (A bank is not required to file a Treasury Form TD F 90–22.53 with respect to the trans- fer of currency to or from any of the twelve Federal Reserve Banks.) The designation must be made separately by each bank that treats the person in question as an exempt person, except as provided in paragraph (d)(6)(vi) of this section. The designation require- ments of this paragraph (d)(3) apply whether or not the particular exempt person to be designated has previously been treated as exempt from the re- porting requirements of prior § 103.22(a) under the rules contained in 31 CFR 103.22(a) through (g), as in effect on Oc- tober 20, 1998 (see 31 CFR Parts 0 to 199 revised as of July 1, 1998). A special transitional rule, which extends the time for initial designation for cus- tomers that have been previously treated as exempt under such prior rules, is contained in paragraph (d)(11) of this section. (ii) Special rules for banks. When des- ignating another bank as an exempt person, a bank must either make the filing required by paragraph (d)(3)(i) of this section or file, in such a format and manner as FinCEN may specify, a current list of its domestic bank cus- tomers. In the event that a bank files its current list of domestic bank cus- tomers, the bank must make the filing as described in paragraph (d)(3)(i) of this section for each bank that is a new customer and for which an exemption is sought under this paragraph (d). (4) Annual review. The information supporting each designation of an ex- empt person, and the application to each account of an exempt person de- scribed in paragraphs (d)(2)(vi) or (d)(2)(vii) of this section of the moni- toring system required to be main- tained by paragraph (d)(9)(ii) of this section, must be reviewed and verified at least once each year. (5) Biennial filing with respect to cer- tain exempt persons—(i) General. A bien- nial filing, as described in paragraph (d)(5)(ii) of this section, is required for continuation of the treatment as an ex- empt person of a customer described in paragraph (d)(2)(vi) or (vii) of this sec- tion. No biennial filing is required for continuation of the treatment as an ex- empt person of a customer described in paragraphs (d)(2)(i) through (v) of this section. (ii) Non-listed businesses and payroll customers. The designation of a non- listed business or a payroll customer as an exempt person must be renewed bi- ennially, beginning on March 15 of the second calendar year following the year in which the first designation of such customer as an exempt person is made, and every other March 15 there- after, on Treasury Form TD F 90–22.53. Biennial renewals must include a state- ment certifying that the bank’s system of monitoring the transactions in cur- rency of an exempt person for sus- picious activity, required to be main- tained by paragraph (d)(9)(ii) of this section, has been applied as necessary, but at least annually, to the account of the exempt person to whom the bien- nial renewal applies. Biennial renewals also must include information about any change in control of the exempt person involved of which the bank knows (or should know on the basis of its records). (6) Operating rules—(i) General rule. Subject to the specific rules of this paragraph (d), a bank must take such steps to assure itself that a person is an exempt person (within the meaning of the applicable provision of para- graph (d)(2) of this section), to docu- ment the basis for its conclusions, and document its compliance, with the VerDate Aug<31>2005 04:22 Jul 28, 2006 Jkt 208119 PO 00000 Frm 00403 Fmt 8010 Sfmt 8010 Y:\SGML\208119.XXX 208119 394 31 CFR Ch. I (7–1–06 Edition) § 103.22 terms of this paragraph (d), that a rea- sonable and prudent bank would take and document to protect itself from loan or other fraud or loss based on misidentification of a person’s status, and in the case of the monitoring sys- tem requirement set forth in paragraph (d)(9)(ii) of this section, such steps that a reasonable and prudent bank would take and document to identify sus- picious transactions as required by paragraph (d)(9)(ii) of this section. (ii) Governmental departments and agencies. A bank may treat a person as a governmental department, agency, or entity if the name of such person rea- sonably indicates that it is described in paragraph (d)(2)(ii) or (d)(2)(iii) of this section, or if such person is known gen- erally in the community to be a State, the District of Columbia, a tribal gov- ernment, a Territory or Insular Posses- sion of the United States, or a political subdivision or a wholly-owned agency or instrumentality of any of the fore- going. An entity generally exercises governmental authority on behalf of the United States, a State, or a polit- ical subdivision, for purposes of para- graph (d)(2)(iii) of this section, only if its authorities include one or more of the powers to tax, to exercise the au- thority of eminent domain, or to exer- cise police powers with respect to mat- ters within its jurisdiction. Examples of entities that exercise governmental authority include, but are not limited to, the New Jersey Turnpike Authority and the Port Authority of New York and New Jersey. (iii) Stock exchange listings. In deter- mining whether a person is described in paragraph (d)(2)(iv) of this section, a bank may rely on any New York, American or Nasdaq Stock Market list- ing published in a newspaper of general circulation, on any commonly accepted or published stock symbol guide, on any information contained in the Secu- rities and Exchange Commission ‘‘Edgar’’ System, or on any informa- tion contained on an Internet World- Wide Web site or sites maintained by the New York Stock Exchange, the American Stock Exchange, or the Na- tional Association of Securities Deal- ers. (iv) Listed company subsidiaries. In de- termining whether a person is de- scribed in paragraph (d)(2)(v) of this section, a bank may rely upon: (A) Any reasonably authenticated corporate officer’s certificate; (B) Any reasonably authenticated photocopy of Internal Revenue Service Form 851 (Affiliation Schedule) or the equivalent thereof for the appropriate tax year; or (C) A person’s Annual Report or Form 10-K, as filed in each case with the Securities and Exchange Commis- sion. (v) Aggregated accounts. In deter- mining the qualification of a customer as a non-listed business or a payroll customer, a bank may treat all ex- emptible accounts of the customer as a single account. If a bank elects to treat all exemptible accounts of a customer as a single account, the bank must con- tinue to treat such accounts consist- ently as a single account for purposes of determining the qualification of the customer as a non-listed business or payroll customer. (vi) Affiliated banks. The designation required by paragraph (d)(3) of this sec- tion may be made by a parent bank holding company or one of its bank subsidiaries on behalf of all bank sub- sidiaries of the holding company, so long as the designation lists each bank subsidiary to which the designation shall apply. (vii) Sole proprietorships. A sole pro- prietorship may be treated as a non- listed business if it otherwise meets the requirements of paragraph (d)(2)(vi) of this section, as applicable. In addi- tion, a sole proprietorship may be treated as a payroll customer if it oth- erwise meets the requirements of para- graph (d)(2)(vii) of this section, as ap- plicable. (viii) Ineligible businesses. A business engaged primarily in one or more of the following activities may not be treated as a non-listed business for pur- poses of this paragraph (d): serving as financial institutions or agents of fi- nancial institutions of any type; pur- chase or sale to customers of motor ve- hicles of any kind, vessels, aircraft, farm equipment or mobile homes; the practice of law, accountancy, or medi- cine; auctioning of goods; chartering or operation of ships, buses, or aircraft; VerDate Aug<31>2005 04:22 Jul 28, 2006 Jkt 208119 PO 00000 Frm 00404 Fmt 8010 Sfmt 8010 Y:\SGML\208119.XXX 208119 395 Monetary Offices, Treasury § 103.22 gaming of any kind (other than li- censed parimutuel betting at race tracks); investment advisory services or investment banking services; real estate brokerage; pawn brokerage; title insurance and real estate closing; trade union activities; and any other activi- ties that may be specified by FinCEN. A business that engages in multiple business activities may be treated as a non-listed business so long as no more than 50% of its gross revenues is de- rived from one or more of the ineligible business activities listed in this para- graph (d)(6)(viii). (ix) Exemptible accounts of a non-listed business or payroll customer. The ex- emptible accounts of a non-listed busi- ness or payroll customer include trans- action accounts and money market de- posit accounts. However, money mar- ket deposit accounts maintained other than in connection with a commercial enterprise are not exemptible accounts. A transaction account, for purposes of this paragraph (d), is any account de- scribed in section 19(b)(1)(C) of the Fed- eral Reserve Act, 12 U.S.C. 461(b)(1)(C), and its implementing regulations (12 CFR part 204). A money market deposit account, for purposes of this paragraph (d), is any interest-bearing account that is described as a money market deposit account in 12 CFR 204.2(d)(2). (x) Documentation. The records main- tained by a bank to document its com- pliance with and administration of the rules of this paragraph (d) shall be maintained in accordance with the pro- visions of § 103.38. (7) Limitation on exemption. A trans- action carried out by an exempt person as an agent for another person who is the beneficial owner of the funds that are the subject of a transaction in cur- rency is not subject to the exemption from reporting contained in paragraph (d)(1) of this section. (8) Limitation on liability. (i) No bank shall be subject to penalty under this part for failure to file a report required by paragraph (b) of this section with respect to a transaction in currency by