
We write to inform on further regulatory changes with respect to beneficial ownership information.
1. ANNUAL PERIOD REVIEW OF BENEFICIAL OWNERS
With effect from 1 October 2024, Regulation 13 of the Beneficial Ownership (Amendment) Regulations, 2023 (“BO regulations”) comes into force for all legal persons and legal arrangements. Only legal persons and legal arrangements with registration anniversary dates starting from 1st of January 2025 onwards will be affected.
The BO Regulations require legal persons and arrangements to review and verify at least once every calendar year that their Beneficial Owner(s) (“BO”) information is up to date.
This review and verification is to be conducted annually within three months of the registration anniversary date. Thereafter, a Declaration Form for Periodic Review of Beneficial Owners is to be submitted no later than one month from the registration anniversary date.
Illustration:
FROM 1ST JANUARY 2025 ONWARDS
PENALTY
Any failure to comply with the regulations s.13(1)(2)(3), shall be liable to a penalty not exceeding SCR20,000.00.
You may access the full text of the Acts here:-
- Beneficial Ownership Act, 2020
- Beneficial Ownership (Amendment) Act, 2022
- Beneficial Ownership (Amendment) Regulations, 2023
- Enforcement Notice
ACTION TO BE TAKEN:
For Companies with a registration anniversary date in January. You are advised to complete and return the forms below to us on or before 15 December 2024.
- updated BO Declaration Form for all existing Beneficial Owners; and/or
- Declaration Form for Periodic Review of Beneficial Owners.
2. REMINDER – NATIONAL IDENTIFICATION NUMBER (NIN) AND TAX IDENTIFICATION NUMBER (TIN) OF BENEFICIAL OWNERS REGISTER
We would like to take this opportunity to also remind you that the following information previously requested for compliance with the Section 5 of the Beneficial Ownership Act, 2020 is due for submission by 31 December 2024.
- National Identification Number (NIN)
- Tax Identification Number (TIN)
Please provide latest certified proof of your TIN (i.e. Individual Tax Assessment Profile or a copy of a letter from a Tax Authority confirming the TIN) and certified proof of NIN (i.e. Identification Card or Equivalent).
PENALTY:
Any failure to comply with the regulations shall be liable to a penalty not exceeding SCR150,000.00.
ACTION TO BE TAKEN:
Please complete and return the above BO Declaration Form for all existing Beneficial Owners to us on or before 15 December 2024 together with the documents requested above
Kindly disregard this section 2 reminder if you have already provided the NIN and TIN.
3. ANNUAL RENEWAL FEES ADJUSTMENT IN 2025:
We also advise that the annual renewal fee will be increased by USD200.00 to cover the additional costs of these new compliance requirements. The adjustment shall be reflected in your upcoming renewal invoice.
4. FOR CONSIDERATION
We understand that the jurisdiction of Seychelles has implemented some very onerous regulatory requirements relating to the provision of accounting records and has adjusted their beneficial ownership requirements several times.
As a result of these regulatory changes and escalating regulatory costs, some clients have found it difficult to continue in the jurisdiction. Portcullis has assisted with the domiciliation of Seychelle companies to the British Virgin Islands or Samoa at no charge. The company does however still have to bear the out-of-pocket government fees.
Please do not hesitate to contact your relationship manager should you wish to consider this option.
Please do not hesitate to contact your relationship manager should you need further clarification.
PORTCULLIS GROUP
www.portcullis.co
塞席爾實質受益權資訊 – 最新法規變更通知
1. 實質受益人年度定期審查
自2024年10月1日起,《2023年實質受益人(修訂)條例》(亦可簡稱「BO條例」)第13條正式生效並適用於所有法人及法律協議。惟2025年1月1日後註冊滿周年之法人及法律協議,方受BO條例之規範(即註冊未滿一年則不在此限)。
依據BO條例規定,法人和法律協議須受每年定期審查並確認其實質受益人(BO)之資訊是否已按時更新。
上開審查須於每註冊周年日之前三個月內完成,並於每註冊周年日後一個月內,提交實質受益人年度審查聲明書。
圖例說明
自2025年1月1日起,假設公司註冊周年日為3月1日:
罰則
若有違反BO條例第13條(1)(2)(3)規定之情事,將處以最高SCR20,000.00之罰鍰。
詳細法規內容可點選以下連結:
• 《2020年實質受益人法》
• 《2022年實質受益人(修訂)法》
• 《2023年實質受益人(修訂)條例》;以及
• 《執行通知》
後續應行措施
如若貴客戶之公司註冊周年日為1月份,建議貴客戶最遲應於2024年12月15日完成並提交下列表單:
- 已更新之現行實質受益人聲明書;及/或
- 實質受益人年度審查聲明書。
2. 實質受益人之身分證字號(NIN)及稅籍編號(TIN)– 申報提醒
提醒 貴客戶,依據《2020年實質受益人法》第5條之規定,須於2024年12月31日之前提交下列資訊:
- 身分證字號(NIN)
- 稅籍編號(TIN)
敬請提供最新稅籍編號證明文件(例如個人納稅申報文檔或政府稅務機關函文內附之稅籍編號),以及身分證字號證明文件(例如身份證或其他證明文件)。
罰則
若有違反上開規定之情事,將處以最高SCR150,000.00之罰鍰。
後續應行措施
敬請貴客戶最遲須於2024年12月15日,完成並提交現行實質受益人之聲明書及所需證明文件。
3. 2025年度續約費用調整
為因應新制法規實施所導致的額外成本,保得利年度續約費用將微幅調漲USD 200.00。本次調整金額將納入2025年度續約請款發票總額之計算。
4. 其他因應方案
有鑑於現行塞席爾法規對會計紀錄申報之要求較為嚴苛,並已多次修訂其實質受益人相關之法規,導致法遵成本增加。已有公司考慮轉移其他司法轄區。保得利可免費協助 貴客戶於塞席爾註冊之公司遷冊至英屬維京群島或薩摩亞。惟貴客戶仍須自行負擔相關政府規費。
若貴客戶考慮上述方案或需進一步說明,歡迎隨時聯繫保得利關係經理。
謹啟
保得利集團
www.portcullis.co