Cayman Economic Substance Annual Return

This memo is relevant only for Relevant Entities carrying on Relevant Activities. For the avoidance of doubt, entities that are not conducting Relevant Activities are not required to file the Economic Substance Annual Return. Entities that are not conducting Relevant Activities are however still required to file an Economic Substance Notification each year prior to payment of its annual license fee.

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The Department for International Tax Cooperation (DITC) has issued an Industry Advisory on Economic Substance (ES) matters as follows: –

1. PDF of Samples ES Returns
2. DITC PORTAL
3. ES Reporting Deadlines
4. Economic Substance Notifications
5. Outsource Service Providers (OSPs)

For more details, please find here a link to the Industry Advisory and contents therein.
https://portcullis.co/pdf/Industry-Advisory-Economic-Substance-Updates-12-November-2020.pdf

1. ES Return Submission via DITC Portal Notes
https://portcullis.co/pdf/Notes-on-Economic-Substance-Returns.pdf

2. Economic Substance Return sample
https://www.ditc.ky/wp-content/uploads/ES-Return-sample.pdf

3. Economic Substance Return for Pure Equity Holding Companies sample
https://www.ditc.ky/wp-content/uploads/ES-Return-showing-additional-HRIPquestions.pdf

4. Economic Substance Return showing the additional questions for High Risk IP Companies sample
https://www.ditc.ky/wp-content/uploads/ES-Return-PEHC-sample.pdf

5. Updated Form for Entity Tax Resident in Another Jurisdiction sample
https://www.ditc.ky/wp-content/uploads/Form-for-Entity-tax-resident-in-anotherjurisdiction.pdf

We understand from DITC that each entity will receive in due course an access password to enable it to file its ES Annual Return (for entities that are conducting a relevant activity and are required to file an ES Annual Return). The passcode will be sent to the nominated contact person. If the nominated contact person is the registered office, we shall forward the passcode once received to the contact person on record to enable you to access the DITC portal for direct filing purposes. You will need to advise who is to be nominated the secondary person for filing
purposes so that we are able to update the Portal accordingly.

Should you need our assistance in arranging the ES Return filing to the Tax Authority, we will be charging a fee for arranging the submission to the Tax Authority.

Please do not hesitate to contact your relationship manager for this purpose or alternatively, email us at info.caymanislands@portcullis.co should you have any concerns or wish to discuss any aspect of this letter.

Thank you for your attention to this matter.

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PORTCULLIS GROUP
www.portcullis.co

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開曼經濟實質週年申報表

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此備忘錄僅供有關進行相關活動的相關實體。 為免產生疑問，未進行相關活動的實體無須提交經濟實質周年申報表。然而，未進行相關活動的實體仍需在每年支付年費前提交經濟實質通報書。

國際稅賦合作處已發佈有關下列經濟實質事項的產業諮詢公告：-

1. 經濟實質申報書PDF檔範本
2. 國際稅賦合作處入口網站
3. 經濟實質申報期限
4. 經濟實質通報表
5. 委外服務供應商

有關更多詳細訊息，請在此處中找到行業公告和內容連結。
https://portcullis.co/pdf/Industry-Advisory-Economic-Substance-Updates-12-November-2020.pdf

1. 經由國際稅賦合作處入口網站提交經濟實質申報書細則。
   https://portcullis.co/pdf/Notes-on-Economic-Substance-Returns.pdf
2. 經濟實質申報書範本。
   https://www.ditc.ky/wp-content/uploads/ES-Return-sample.pdf
3. 純股權控股公司經濟實質申報書範本。
   https://www.ditc.ky/wp-content/uploads/ES-Return-showing-additional-HRIPquestions.pdf
4. 提出高風險智慧財產公司額外問題的經濟實質申報書範本。
   https://www.ditc.ky/wp-content/uploads/ES-Return-PEHC-sample.pdf
5. 其他地區實體稅務居民的更新表格範本。
   https://www.ditc.ky/wp-content/uploads/Form-for-Entity-tax-resident-in-anotherjurisdiction.pdf

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我司自國際稅賦合作處了解，每個實體將收到登入密碼以申報經濟實質周年申報書(僅進行相關活動的每個實體才會收到並同時需要歸檔一份經濟實質申報表)。密碼將發送給聯絡人。倘聯絡人為註冊辦公室 ，我司收到密碼將轉發予留存紀錄的聯絡人，該聯絡人始能進入國際稅賦合作處入口網站直接進行申報。貴客戶需要通知我司第二位聯絡人以供申報，俾使我司依照更新入口網站。

若 貴公司需要本公司協助安排向稅務管理局提交經濟實質申報書，本公司將收取一項安排提交服務費。

貴公司有任何疑慮或希望討論本函任何事項者，請洽詢 貴公司的關係經理，或寄送電郵至：info.caymanislands@portcullis.co。

感謝 貴公司對此事的關注。

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保得利集團
www.portcullis.co