On 18 December 2019, U.S. Internal Revenue Service (“IRS”) updated its Frequently Asked Questions (“FAQs”) – General on the Foreign Account Tax Compliance Act (“FATCA”) (Link).
Question 16 in the section “FATCA Certifications” has been updated to support users in understanding the respective requirements:
Question 16: I terminated my FFI agreement (Rev. Proc. 2017-16, 2017-3 I.R.B. 201) by canceling my account in the FATCA registration system and no longer have a GIIN. How do I submit a certification?