Revenue Procedure 2000-12 PDF states that the IRS will not enter into a qualified intermediary (QI) withholding agreement that provides for the use of documentary evidence obtained under a country's know-your-customer rules if it has not received the know-your-customer practices and procedures for opening accounts and responses to 18 specific questions listed in the revenue procedure. This document lists those countries that have submitted know-your-customer rules and those rules have been approved. The qualified intermediary agreement contains an attachment that lists the specific types of know-your-customer documentary evidence for each country that is sufficient for purposes of the qualified intermediary agreement. The IRS is working together with the organizations that have submitted acceptable know-your-customer rules to develop standardized attachments. The attachments can be seen here as soon as they are available. For more information, see Rev. Proc. 2000-12 PDF, Announcement 2000-48 PDF and Notice 2006-35. If a country is on the approved list, entities and branches located in that country may submit their QI applications. Once a specific attachment has been developed for a particular country, the IRS will associate the attachment with the qualified intermediary agreement it sends for signature. A qualified intermediary may suggest amendments to the attachment, but departures from the standardized attachment may delay processing of an application. To determine whether the know-your-customer rules that have been submitted to the IRS cover a particular QI applicant, the applicant should look to the specific country attachment. For example, in some countries, different rules apply to banks and brokers. A QI applicant that is a bank or a broker should verify that the know-your-customer rules that have been submitted cover all the rules applicable to that applicant. For more information, you may contact KYC Coordinator, Ernest Leonardini, QI Compliance Specialist, QI Program, 290 Broadway, New York, New York, 10007, phone: 212-436-1907, fax: 855-529-9480, email: ernest.j.leonardini@irs.gov. Forms and Instructions Required To Apply For KYC Approval. Jurisdictions with approved know-your-customer rules Andorra PDF Anguilla PDF Antigua PDF Argentina PDF Aruba PDF Australia PDF Austria PDF (Rev. March 2018) Bahamas PDF Bahrain PDF Barbados PDF Belgium PDF Bermuda PDF British Virgin Islands PDF Brunei Darussalam PDF Canada PDF (Rev. November 2020) Cayman Islands PDF Chile Chilean Stockbrokers PDF Colombia PDF Cook Islands PDF Curacao and St. Maarten PDF Cyprus PDF (Rev. October 2010) Czech Republic PDF Denmark PDF (Rev. December 2019) Estonia PDF Finland PDF France PDF (Rev. January 2004) Germany PDF (Rev. June 2021) Gibraltar PDF Greece PDF Greece PDF (Rev. August 2010) Guernsey PDF Hong Kong PDF Hungary PDF Iceland PDF Ireland PDF (Rev. November 2002) Isle of Man PDF Israel Israeli Bank PDF Israeli Brokers and Broker-dealers PDF Italy PDF Japan Japanese Trust Banks PDF (Rev. March 2014) Japanese Securities Dealers PDF (Rev. March 2024) Japanese Investment Trust Management Companies PDF Jersey PDF Kazakhstan PDF Korea PDF Latvia PDF Luxembourg PDF Liechtenstein PDF Malta PDF Mexico PDF Monaco PDF Netherlands PDF New Zealand PDF Norway PDF (Rev. July 2018) Panama PDF Poland PDF (Rev. July 2023) Portugal PDF (Rev. April 2007) Romania PDF Russia PDF Saint Vincent and The Grenadines PDF San Marino PDF Seychelles PDF Singapore PDF Slovakia (Slovak Republic) PDF Slovenia PDF Spain PDF St. Lucia PDF Sweden PDF (Rev. December 2002) Switzerland PDF (Rev. July 2020) The Holy See and the Vatican City State PDF The Kingdom of Saudi Arabia PDF The Republic of China (Taiwan) PDF The Republic of Croatia PDF The Republic of Lithuania PDF The Republic of Mauritius PDF The Republic of South Africa PDF Turks and Caicos Islands PDF United Arab Emirates United Arab Emirates - Non-IFSC PDF Dubai - IFSC PDF United Kingdom PDF Uruguay Uruguay Banks PDF Uruguayan Stockbrokers PDF