Many CASPs already have robust AML/KYC programs. CARF due diligence can leverage this existing infrastructure while addressing tax-specific requirements.
Overlap Between AML and CARF
Common elements:
- Customer identification
- Identity verification
- Beneficial ownership identification
- Address verification
- Ongoing monitoring
Integration Opportunities
Single Onboarding Flow
Combine AML and CARF requirements in one process:
- Collect all information at once
- Single identity verification
- Unified document collection
- Consistent user experience
Shared Data Repository
- Single source of customer data
- Consistent data quality
- Easier maintenance
- Unified audit trail
CASPs that integrate AML and CARF due diligence typically see 30-40% reduction in onboarding time and significant cost savings from unified processes.
Gap Analysis
CARF-specific elements often missing from AML:
- Tax residency declaration
- TIN collection and validation
- Self-certification forms
- Entity classification for tax purposes
- Place of birth (when TIN unavailable)
Process Design
Recommended approach:
- Map existing AML process
- Identify CARF-specific gaps
- Design integrated flow
- Implement additional collection points
- Test end-to-end process
While processes can be integrated, ensure clear documentation and reporting lines for AML vs. tax compliance purposes. Regulators may audit these separately.
Technology Integration
- Extend existing KYC platform
- Add CARF-specific modules
- Integrate TIN validation services
- Build reporting data extraction
Conclusion
Leveraging existing AML infrastructure significantly reduces CARF implementation effort. Focus on addressing the gaps rather than building parallel systems.
Automate CARF Compliance
Self-certification, TIN validation, transaction reporting, and XML generation for 76 jurisdictions.