尊敬的客户：

共同汇报标准

我们谨此就共同汇报标准向您了解若干资料。共同汇报标准是由经济合作与发展组织（「经合组织」）颁布的标准，以促进世界各地相关司法管辖区以国际化和标准化方式交换财务账户资料。香港已承诺实施全球自动交换资料安排，从而提升税务透明度和打击跨境逃税，就此，香港特别行政区政府已制定本地条例，透过《2016年税务（修订）（第3号）条例》（《共同汇报标准条例》）实施共同汇报标准，而共同汇报标准将于2017年1月1日在香港生效。

《共同汇报标准条例》规定香港的金融机构须对其账户持有人进行尽职审查，向账户持有人收集若干资料（包括但不限于税务居民身份及税务编号，并向香港税务局申报须予申报的账户资料。然后，香港税务局将每年与已与香港签订主管当局协定的税务管辖区交换所收集资料，从而鼓励纳税人遵从税法，协助税务管辖区伙伴识辨未有于当地税务管辖区妥善披露离岸金融资产/收入的纳税人，并对之采取跟进行动。与此同时，外地税务当局亦将向香港税务局提供香港税务居民的财务账户资料。

根据《共同汇报标准条例》，所有香港的金融机构（除获豁免者外）依法必须对账户持有人进行尽职审查程序，并须向账户持有人收集自我证明表格及/或额外资料（如有需要），以便制备有关账户持有人税务状况之文件。

任何未有遵守共同汇报标准条例的行为可被视为违反香港本地法律。根据香港法律，可能会导致有关公司的董事、经理、秘书或现/曾以该等身份行事的任何其它人士被处罚及/或监禁。而根据《税务条例》第80(2E)条，如任何人士在作出自我证明时，在明知一项陈述在要项上属具误导性、虚假或不正确，或罔顾一项陈述是否在要项上属具误导性、虚假或不正确下，作出该项陈述，即属犯罪。一经定罪，可处第3级（即10,000港元）罚款。

为了遵守《共同汇报标准条例》，我们需要向您收集自我证明表格及/或额外资料（如有需要）以评估您的共同汇报标准身份/类别，而此亦是本信函的目的。

如欲了解更多有关共同汇报标准的详情，请浏览以下网站：
自动交换资料单张 http://www.ird.gov.hk/chi/tax/aeoi/pam.htm

常见问题 http://www.ird.gov.hk/chi/faq/dta_aeoi.htm

自我证明表格内采用的名词及措辞释义 http://www.ird.gov.hk/chi/pdf/2016/terms.pdf

您的行动：

1.基于以上所述，烦请您提供一份已妥为填写并签署的自我证明表格（见附件）。自我证明表格亦可于本行网站下载：http://hk.cmbchina.com/

2.有关税务编号：内地居民身份证号码、香港居民身份证号码可视作等同于其税务编号。如需了解更多税务编号的相关信息，请查阅经合组织网站：http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/

3.请注意，如日后您发现自我证明表格上任何资料（包括共同汇报标准身份/类别）有任何变动，请务必于该等变动发生日起计30天内通知我们(填妥自我证明表格后，请将表格发送至招商银行香港分行一卡通业务组，电邮地址cmbhk-aio@cmbchina.com)。若您对填写自我证明表格有任何疑问，请参考自我证明表格的指引或联系您的税务顾问。

如有任何疑问，欢迎随时致电本行查询，电话号码为香港 (852)31195555 内地 (86-755) 95555。

此致
招商银行香港分行
2016年12月

Dear Customer：

The Common Reporting Standard (“CRS”)

We are seeking certain information from you with respect to the Common Reporting Standard (“CRS”).  CRS is promulgated by the Organization for Economic Co-operation and Development ("OECD") to facilitate the exchange of financial account information between relevant jurisdictions around the globe in an international and standardized manner. As part of Hong Kong's commitment in the global AEOI efforts in enhancing tax transparency and combatting cross-border tax evasion, the Government of Hong Kong Special Administrative Region has enacted local legislations to implement CRS through Inland Revenue (Amendment) (No. 3) Ordinance 2016 (the CRS Ordinance) and the effective date of CRS in Hong Kong would be 1 January 2017.

CRS Ordinance requires financial institutions in Hong Kong to perform due diligence on the account holders, obtain certain information from the account holders (including, but not limited to, tax residency and tax identification number etc.) and report information on any reportable accounts to the Hong Kong Inland Revenue Department ("IRD"). IRD will then exchange the information collected with jurisdictions that have a Competent Authority Agreement ("CAA") with Hong Kong on an annual basis, to support tax compliance of partner jurisdictions and assist tax authorities of partner jurisdictions identify and take follow-up action against taxpayers who have not properly disclosed their offshore financial assets / income in their local jurisdictions. In parallel, IRD will also receive financial account information on Hong Kong tax residents from foreign tax authorities.

Under CRS Ordinance, all financial institutions (except those exempted) in Hong Kong are required by law to perform due diligence on account holders and to obtain self-certifications and/or further information, if needed, from account holders in order to document the tax status of the account holders,

Any non-compliance of CRS Ordinance would be considered a violation of local law in Hong Kong and may result in penalty and/or imprisonment to any director, manager, secretary or any other person who is/was acting in such capacity within the company under Hong Kong law. Particularly, it is an offence under section 80(2E) of the Inland Revenue Ordinance if any person, in making a self-certification, makes a statement that is misleading, false or incorrect in a material particular and knows, or is reckless as to whether, the statement is misleading, false or incorrect in a material particular. A person who commits the offence is liable on conviction to a fine at level 3 (i.e. HK$10,000).

To comply with CRS, we need to obtain a self-certification and/or further information, if needed, from you in order to assess your CRS status/classification and this is the purpose of this communication. 

For more information regarding CRS, please visit the below website for more details:
AEOI Pamphlets http://www.ird.gov.hk/eng/tax/aeoi/pam.htm

Frequently Asked Questions http://www.ird.gov.hk/eng/faq/dta_aeoi.htm

Meaning of Terms and Expressions used in Self-Certification Forms http://www.ird.gov.hk/eng/pdf/2016/terms.pdf

Your Action:

1. Based on the above, we would appreciate it if you could provide a duly completed and signed self-certification form as attached. The self-certification forms are also available on our website: http://hk.cmbchina.com/

2. Please note that the personal identification card numbers of China and Hong Kong residents are equivalent to their tax identification numbers respectively. For more information regarding to the tax identification number, please visit the website below:
http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/

3. Upon completion of the self-certification form, please send it to CMBHKAIO at cmbhk-aio@cmbchina.com .
Please also note that if any of the information concerning the self-certification (including CRS status/classification) changes in the future, please ensure you advise us of these changes within 30 days from the date of such changes occur. If you have any questions about how to complete this form, please refer to accompanying guidelines on the self-certification form or contact your tax advisor. Thank you for your assistance in this matter.

If you have any questions please do not hesitate to contact us at: Hong Kong (852)31195555; Mainland (86-755) 95555.

Yours sincerely,
China Merchants Bank Hong Kong Branch
December 2016