<다자간 금융정보 자동교환 참고자료 1> 국가별 납세자 번호 (Tax Information Number) 2015.12. 기 획 재 정 부 ※ 본 자료는 각 국가가 OECD CRS Implementation and Assistance (www.oecd.org/tax /automatic-exchange)에 제출한 납세자 번호(Tax Information Number, TIN) 규정 관련 주요 내용을 요약한 것이므로 보다 정확하고 구체적인 내용은 원문을 확인하시기 바랍니다. 또한, 추가 정보 및 의문사항에 관해서는 국가별 자료에 기재된 웹사이트 및 문의처를 활용해주시기 바랍니다. (자료문의 : 기획재정부 국제조세협력과 (044-215-4442)) 순 서 아르헨티나 ······································································································1 호주 ···················································································································3 벨기에 ···············································································································6 브라질 ···············································································································7 캐나다 ·············································································································10 중국 ·················································································································15 코스타리카 ····································································································18 크로아티아 ····································································································20 체코 ·················································································································23 덴마크 ·············································································································25 에스토니아 ····································································································28 핀란드 ·············································································································30 프랑스 ·············································································································33 독일 ·················································································································36 그리스 ·············································································································38 헝가리 ·············································································································42 아이슬란드 ····································································································44 인도 ·················································································································46 아일랜드 ········································································································48 이탈리아 ········································································································50 일본 ·················································································································52 순 서 라트비아 ···········································································································54 리히텐슈타인 ···································································································56 리투아니아 ·······································································································58 룩셈부르크 ·······································································································60 말레이시아 ·······································································································62 멕시코 ···············································································································63 네덜란드 ···········································································································66 뉴질랜드 ···········································································································67 노르웨이 ···········································································································72 폴란드 ···············································································································75 포르투갈 ···········································································································82 싱가포르 ···········································································································84 슬로바키아 ·······································································································87 슬로베니아 ·······································································································88 남아프리카공화국 ··························································································92 스페인 ···············································································································94 스웨덴 ···············································································································97 스위스 ···············································································································99 터키 ·················································································································101 영국 ·················································································································103 미국 ·················································································································106 아르헨티나(Argentina) 1. TIN 개요 (TIN Description) □ 연방세수행정처(The Federal Administration of Public Revenue, AFIP)는 등록된 각 납세자(개인, 법인)에 대해 고유 번호(Clave Única de Identificación Tributaria, CUIT) 부여 2. TIN의 구조 (TIN Structure) □ 고유번호 CUIT는 총 11자리로 구성 ㅇ 첫 2자리는 인(person)의 특성을 지칭 - 남성은 20, 여성은 27, 23~26은 남녀 공용(번호가 중복되는 경우에 부여), 법인은 30 또는 33 ㅇ 3~10번째 자리는 개인의 경우 ID 번호, 법인의 경우에는 AFIP로부터 부여받은 번호 ㅇ 11번째 자리는 임의 배정된 숫자 3. TIN의 위치 (Where to find TINs?) □ 고유번호 CUIT를 부여받은 자는 연방세수행정처의 납세자로 등록 ㅇ AFIP 홈페이지에서 자신의 납세 현황 관련 정보를 확인 가능 * Handbook : http://www.afip.gob.ar/genericos/guiaDeTramites/guia/documentos /PasoaPasoConstanciasporInternet.pdf 4. TIN 웹사이트 (TIN information on the domestic website) □ 다음 주소를 참조 ㅇ http://www.afip.gov.ar/genericos/guiaDeTramites/consulta_show.aspx?id=1699 ㅇ http://www.afip.gov.ar/genericos/guiaDeTramites/consulta_show.aspx?id=809 ㅇ https://seti.afip.gob.ar/padron-puc-constancia-internet/ConsultaConstanciaAction.do - 1 - 5. 기타 참고사항 (Contact point for further information / Legar notice 등) □ 기관명 : Federal Administration of Public Revenue (AFIP) Hipolito Yrigoyen 370 . 2º piso, oficina 2758 - CP 1086 Buenos Aires, Argentina □ 담당자 : [email protected] [email protected] +54 11 4347-2818/9 +54 11 4347- 3385 - 2 - 호주(Australia) 1. TIN 개요 (TIN Description) □ 조세번호(Tax File Number, TFN)는 호주 국세청에 의해 개인 및 법인 등(entity)에 발급되며 세금 환급 등 조세목적상 활용되는 번호로서 다음과 같은 신분 증명을 통해 온라인 또는 서면으로 발급 가능 ㅇ 개인 : 출생증명, 여권, 시민증, 운전면허증, 의료보험증 등 ㅇ 법인 등 : 파트너, 이사, 공무원, 수탁자 등의 신분 증명서 □ 사업번호(Business Number, ABN)는 모든 사업체가 부여받는 번호로서 TIN로서 기능하며 타 정부기관 관련 업무에서도 활용 ㅇ ABN은 TFN과 유사하게 온라인 또는 서면으로 발급받을 수 있으며, ABN 등록시 부가세(GST) 등록도 완료 2. TIN의 구조 (TIN Structure) □ TFN은 8~9자리 숫자로 구성 (예 : XXX XXX XXX, 다만 시스템상에는 공백 없이 연속된 숫자로 표기) □ ABN은 11자리 숫자로서 2자리 확인번호(check digits)와 9자리 숫자로 구성 (예 : XX XXX XXX XXX) ㅇ 확인번호는 뒤 9자리 숫자의 계산(modulus 89)을 통해 도출되며 이는 오류 방지를 위해 포함 ㅇ 회사법에 등록된 단체(bodies)의 경우, 호주투자청(Securities and Investment Commission, ASIC)에 의해 발급받은 회사번호(Company Number, ACN) 또는 사업 등록번호(Registered Business Number, ARBN)에 앞 2자리를 추가하여 ABN가 생성 - 이러한 단체들은 우선 ASIC에 등록을 거쳐야 하며, 발급받은 ACN, ARBN이 ABN으로 대체 - 3 - 3. TIN의 위치 (Where to find TINs?) □ TFN 또는 ABN은 국세청 관련 서류 작성시 아래와 같이 표기 □ 사업체(Businesses)의 경우 송장(invoice) 등 문서에 ABN을 표기해야 하며, 만약 표기되지 않을 경우 고객으로부터의 지불금액에 대해 47%의 원천징수 세율이 적용 ㅇ ABN을 보유한 사업체는 호주 사업 등록청(Australian Business Register, ABR)의 https://abr.gov.au/ 및 ABN Lookup(http://abr.business.gov.au/index.aspx)을 통해 확인 가능 * ABN 신청자에 의해 제공된 정보의 일부만 공개 4. TIN 웹사이트 (TIN information on the domestic website) □ 개인에 대한 TFN에 관한 추가 정보는 https://www.ato.gov.au/individuals /tax-file-number/ (또는 ato.gov.au에서 ‘QC 22600’ 검색)에서 확인 가능 □ 비개인에 대한 TFN은 http://www.ato.go.au/business/registration /work-out-which-registrations-you-need/all-businesses/tax-file-number-(tfn)/ (또는 ato.gov.au에서 ‘QC 31784 검색) 확인 가능 □ ABN에 대한 추가 정보는 abr.gov.au에서 ‘QC 182’를 검색하여 확인 가능 - 4 - □ TFN에 대한 검증은 각각 EmployerTICK, superTICK에의 접근이 허용된 고용주 및 퇴직연금펀드의 경우에만 가능하며, ato.gov.au에서 고용주는 ‘QC 39672’, 퇴직 연금펀드는 ‘QC 35377’을 검색하여 확인 가능 □ ABN 검색 및 공개 정보 확인은 abr.business.gov.au 및 ABN Lookup (http://abr.business.gov.au/index.aspx)을 통해 확인 가능 5. 기타 참고사항 (Contact point for further information / Legar notice 등) □ TIN 관련 문의는 https://www.ato.gov.au/About-ATO/About-us/Contact-us/로 문의 - 5 - 벨기에(Belgium) 1. TIN 개요 (TIN Description) □ 벨기에는 신원확인용 공식 서류상 보고되는 TIN을 발급 ㅇ 개인의 경우, TIN은 “Numéro National(NN)”과 일치하며, 물리적인 인(人)이 국가등록청(national Register)에 등록을 하는 경우 이러한 TIN이 부여 - 모든 공개 정보는 “TIN on Europa” 포탈에서 확인 가능 * https://ec.europa.eu/taxation_customs/tin/tinByCountry.html?locale=en 2. TIN의 구조 (TIN Structure) □ TIN은 8개의 숫자로 구성되며, 등록된 모든 인에 대한 고유의 식별번호 ㅇ 세부 사항은 아래의 주소를 참조 - https://ec.europa.eu/taxation-customs/tin/pdf/en/TIN_-_country_sheet_BE_en.pdf 3. TIN의 위치 (Where to find TINs?) □ 아래의 주소를 참조 ㅇ https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_BE_en.pdf 4. TIN 웹사이트 (TIN information on the domestic website) □ 아래의 주소를 참조 ㅇ https://ec.europa.eu/taxation_customs/tin/tinRequest.html 5. 기타 참고사항 (Contact point for further information / Legal notice 등) □ 기관명 : ESS - DR2 - Impots sur les revenus . International North Galaxy . Bd du Roi Albert II, 33, bte 22, 1030 Bruxelles . Belgium. - 6 - 브라질(Brazil) 1. TIN 개요 (TIN Description) □ 브라질 연방세무국(Secretariat of the Federal Revenue of Brazil)은 그의 등록소에 등록된 각각의 인에 대해 고유한 번호의 TIN을 부여하며, TIN의 구조는 납세자의 유형에 따라 다름 ㅇ 개인의 경우, “Cadastro de Pessoas Físicas – CPF”는 브라질 국민과 거주자에 해당하는 납세자들에게 부여되는 번호 * Administrative