Requisitos de radicación de la Forma 8300 del servicio de rentas internas

 ESTADO LIBRE ASOCIADO DE PUERTO RICO # OFICINA DEL COMISIONADO DE SEGUROS Carta Circular Núm. E-1-1334-94 16 de febrero de 1994 A TODOS LOS ASEGURADORES DEL PAIS Y AGENTES GENERALES Y GERENTES DE ASEGURADORES EXTRANJEROS AUTORIZADOS EN PUERTO RICO Asunto: Requisitos de radicación de la Forma 8300 del Servicio de Rentas Internas Señores: La Sección 6050I del Código de Rentas Internas Federal establece que cualquier persona envuelta en una transacción o negocio que reciba en el curso de tal transacción o negocio, más de diez mil dólares ($10,000) en efectivo, deberá radicar una planilla informativa. Dicha planilla, identificada como la Forma 8300, deberá incluir, entre otras cosas, el nombre y dirección de la persona de quien se recibe el dinero, la cantidad de dinero, la fecha y naturaleza de la transacción. Para su información y conveniencia, le incluimos copia de la Forma 8300. En un esfuerzo para prevenir y detectar las actividades de "lavado de dinero" en la industria de seguros, el Servicio de Rentas Internas, a través de la Asociación Nacional de Comisionados de Seguros (NAIC), ha solicitado la cooperación de todos los reguladores para que los aseguradores y sus representantes cumplan con el requisito de radicación de la Forma 8300. Por tal razón, le informamos que la Oficina del Comisionado de Seguros estará alerta al cumplimiento de esta disposición de ley por parte, tanto de los aseguradores del país, como de los agentes generales y gerentes de los aseguradores extranjeros. La verificación de tal cumplimiento se hará mediante las auditorías regulares que le hagamos a dichas entidades, o mediante cualquier otro mecanismo que provea la ley. Apartado 8330 — Estación Fdez. Juncos — Santurce, Puerto Rico 00910 - 8330 -2- En vista de lo anterior, requerimos por la presente el cumplimiento estricto de la referida disposición legal del Código de Rentas Internas Federal. Cordialmente, Juan Antonio García Comisionado de Seguros Anejo Form 8300 (Rev. February 1992) Department of the Treasury Internal Revenue Service # Report of Cash Payments Over $10,000 Received in a Trade or Business Failure to file this form or filing a false form may result in imprisonment. ▶ See instructions. Please type or print. OMB No. 1545-0892 Expires 09-30-94 1 Check appropriate boxes if: a ☐ amends prior report; b ☐ suspicious transaction. Part I Identity of Individual From Whom the Cash Was Received | 2 If more than one individual is involved, see instructions and check here ▶ ☐ | | | | | | | --- | --- | --- | --- | --- | --- | | 3 Last name | 4 First name | | 5 Middle initial | 6 Social security number | | | 7 Address (number, street, and apt. or suite no.) | | | 8 Occupation, profession, or business | | | | 9 City | 10 State | 11 ZIP code | 12 Country (if not U.S.) | 13 Date of birth (see instructions) | | | 14 Method used to verify identity: a Describe identification ▶ | | | | | | | b Issued by c Number | | | | | | Part II Person (See Definitions) on Whose Behalf This Transaction Was Conducted | 15 If this transaction was conducted on behalf of more than one person, see instructions and check here. ▶ ☐ | | | | | | --- | --- | --- | --- | --- | | 16 This person is an: ☐ individual or ☐ organization 17 If funded by another party, see instructions and check here ▶ ☐ | | | | | | 18 Individual's last name or Organization's name | 19 First name | 20 Middle initial | 21 Social security number Employer identification number | | | 22 Doing business as (DBA) name (see instructions) | | | | | | 23 Alien identification: a Describe identification ▶ b Issued by c Number | | | | | | 24 Address (number, street, and apt. or suite no.) | | 25 Occupation, profession, or business | | | | 26 City | 27 State | 28 ZIP code | 29 Country (if not U.S.) | 30 Date of birth (see instructions) | Part III Description of Transaction and Method of Payment | 31a ☐ personal property purchased | d ☐ business services provided | g ☐ exchange of cash | | --- | --- | --- | | b ☐ real property purchased | e ☐ intangible property purchased | h ☐ escrow or trust funds | | c ☐ personal services provided | f ☐ debt obligations paid | i ☐ other (specify) ▶ | 32 Specific description of property or service purchased. Give serial or registration number of car, boat, airplane, etc., address of real estate, etc. | 33 | Total price $ .00 | 34 | Amount of U.S. currency received $ .00 | 35 | Amount in $100 bills or larger $ .00 | | --- | --- | --- | --- | --- | --- | | 36a | Amount of cash received in other than U.S. currency (see instructions) | | | | $ .00 | | b Specific description of cash received in other than U.S. currency | | | | | | | 37 | If part of an installment sale, give information below and check box ▶ ☐ | 38 Date of transaction | | --- | --- | --- | | a | Number of payments b Amount of each payment $ .00 | | | c | Frequency: ☐ monthly ☐ other (describe) | d Balloon payment (amount) $ .00 | Part IV Business Reporting This Transaction | 39 Name of reporting business | | | | 40 Employer identification number | | --- | --- | --- | --- | --- | | 41 Street address (number and street) where transaction occurred | | | | Social security number | | 42 City | 43 State | 44 ZIP code | 45 Nature of your business | | 46 Under penalties of perjury, I declare that to the best of my knowledge the information I have furnished above is true, correct, and complete. Sign Here (Authorized signature—See instructions) (Type or print signer's name below) (Title) (Date signed) (Telephone number of business) Cat. No. 62133S Form 8300 (Rev. 2-92) Form 8300 (Rev. 2-92) Page 2 # Multiple Parties (Complete applicable parts below if box 2 or 15 on page 1 is checked) | **Part I Continued—Complete if box 2 on page 1 is checked** | | | | | | | --- | --- | --- | --- | --- | --- | | 3 Last name | 4 First name | | | 5 Middle initial | 6 Social security number | | 7 Address (number, street, and apt. or suite no.) | | | | 8 Occupation, profession, or business | | | 9 City | 10 State | 11 ZIP code | 12 Country (if not U.S.) | | 13 Date of birth (see instructions) | | 14 Method used to verify identity: a Describe identification ▶ b Issued by c Number | | | | | | | 3 Last name | 4 First name | | | 5 Middle initial | 6 Social security number | | 7 Address (number, street, and apt. or suite no.) | | | | 8 Occupation, profession, or business | | | 9 City | 10 State | 11 ZIP code | 12 Country (if not U.S.) | | 13 Date of birth (see instructions) | | 14 Method used to verify identity: a Describe identification ▶ b Issued by c Number | | | | | | # **Part II Continued—Complete if box 15 on page 1 is checked** | 16 This person is an: ☐ individual or ☐ organization 17 If funded by another party, see instructions and check here . ▶ ☐ | | | | | | --- | --- | --- | --- | --- | | 18 Individual's last name or Organization's name | 19 First name | | 20 Middle initial | 21 Social security number Employer identification number | | 22 Doing business as (DBA) name (see instructions) | | | | | | 23 Alien identification: a Describe identification ▶ b Issued by c Number | | | | | | 24 Address (number, street, and apt. or suite no.) | | | 25 Occupation, profession, or business | | | 26 City | 27 State | 28 ZIP code | 29 Country (if not U.S.) | 30 Date of birth (see instructions) | | 16 This person is an: ☐ individual or ☐ organization 17 If funded by another party, see instructions and check here . ▶ ☐ | | | | | | --- | --- | --- | --- | --- | | 18 Individual's last name or Organization's name | 19 First name | | 20 Middle initial | 21 Social security number Employer identification number | | 22 Doing business as (DBA) name (see instructions) | | | | | | 23 Alien identification: a Describe identification ▶ b Issued by c Number | | | | | | 24 Address (number, street, and apt. or suite no.) | | | 25 Occupation, profession, or business | | | 26 City | 27 State | 28 ZIP code | 29 Country (if not U.S.) | 30 Date of birth (see instructions) |