Multinational Enterprise (MNE Group) Questionnaire

The Seychelles Revenue Commission is conducting a survey so as to collect all information on the entities that form part of a Multinational Enterprise Group (“MNE Group”) in the
Seychelles. Please refer to the attachment “Letter of questionnaire on MNE”.

If you are a Constituent Entity of an MNE Group, kindly complete the attached “SRC Survey Questionnaire” and forward the same to the SRC at email address cbcrsey@src.gov.sc by the specified deadline. You must include information on all constituent entities in the Group and also information on the Ultimate Parent Entity.

If you are not a Constituent Entity of an MNE Group or are a Constituent Entity of an MNE Group but is exempt because the Group does not exceed the threshold revenue of Euro750m, you will still need to complete the survey on this basis and send in response to cbcrsey@src.gov.sc by the specified deadline.

Please also send a copy to info.seychelles@portcullis.co so we know that you have attended to this matter.

There is a fine of SR50,000 for noncompliance within the given deadline.

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For your guidance, the following definitions apply:

A “Constituent Entity” means:

(i) any separate business unit of an MNE Group that is included in the Group Accounts of the MNE Group for financial reporting purpose or would be so included if equity interests in such business unit of MNE Group were traded on a public securities exchange

(ii) any such business unit that is excluded from the MNE Group’s Accounts solely on size or materiality grounds and

(iii) any permanent establishment of any separate business unit of the MNE Group included in subparagraphs (i) or (ii) provided the business unit prepares a separate financial statement
for such permanent establishment for financial reporting, regulatory, tax reporting or internal management control purpose

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A “Multinational Enterprise (MNE) Group” means:

(i) any group that includes two or more enterprises the tax residence for which are in different jurisdictions, or includes an enterprise that is resident for tax purpose in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction

(ii) is not an excluded MNE Group

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An “Excluded MNE Group” means with respect to a tax year of the group, a group having total consolidated group revenue of less than 750 million euros during the tax year immediately preceding the reporting tax year as reflected in its Group Accounts for such preceding tax year

The SRC has also provided a presentation with some guidance on the CbCR Regulations 2019, the SI 25 of 2019 for the implementation of the CbCR on Multinational Enterprise Groups and lastly the CBCR form that should be completed and filed by the Constituent Entities that are tax resident in the Seychelles.

Should you require any clarification please forward your enquiry to your relationship manager and we shall endeavor to respond as soon as practicable.

Thank you for your prompt attention to this matter.

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PORTCULLIS GROUP
www.portcullis.co

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跨國企業(MNE Group)問卷表

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塞席爾稅務局正進行一項調查，以便收集塞席爾境內跨國企業集團（下稱「跨國集團」）旗下成員實體的所有資料。請參閱附件「跨國企業問卷表」。

若 貴公司是跨國集團旗下的成員實體，請完整填寫本函附件「塞席爾稅務局調查問卷表」，並在規定的期限前將之寄至塞席爾稅務局電郵信箱：cbcrsey@src.gov.sc。請務必填寫集團中所有成員實體的資料以及最終母公司的資料。

若 貴公司不是跨國集團中的成員實體，或雖是跨國集團中的成員實體，但因集團營收未超過歐元7.5億的門檻而被豁免， 貴公司仍須根據事實填寫調查表，並在規定的期限前將之寄回電郵信箱：cbcrsey@src.gov.sc。

請亦寄一份至 info.seychelles@portcullis.co，讓本公司知悉 貴公司已處理此事。

未在規定期限內遵守上述規定者，將遭受塞席爾幣50,000元的罰款。

為 貴公司便於理解，下列用詞定義如下：

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「成員實體」意指：

(1) 以下所述的跨國集團旗下任何獨立事業單位：在財務報告上被納入跨國集團的財務帳目者，或若該事業單位的股權在公開證券市場交易，則其將被納入集團的財務帳目者。
(2) 僅因規模或重要性的理由而不被納入跨國集團財務帳目的任何事業單位。
(3) 以上(1)或(2)項所指的跨國集團旗下任何獨立事業單位的任何常設機構，但前提是，該事業單位必須為財務報告、監管、報稅或內部管控目的，為該常設機構編製一份獨立的財務報表。

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「跨國企業集團」意指：

(1) 任何集團擁有兩家或更多屬於不同地區稅務居民的企業者，或擁有一家企業，而該企業屬於某地區的稅務居民，但必須對其另一地區的常設機構所營業務納稅者。
(2) 非屬「除外的跨國企業集團」。

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「除外的跨國企業集團」，就某納稅年度而言，集團帳目顯示，在報稅前一年度的集團合併總營收低於歐元7.5億元，則該集團在該納稅年度即為「除外的跨國企業集團」。

塞席爾稅務局亦提供一份簡報，其中提出2019年國別報告條例(CbCR Regulations 2019)、SI 25 of 2019的指導說明，目的在於落實國別報告條例中關於跨國企業集團的規定，最後，亦提供應由身為塞席爾稅務居民的成員實體填寫並提交的國別報告(CBCR)表格。

倘貴公司需要任何釋疑說明，請向 貴公司的關係經理提問，我們將盡力盡速答覆。

感謝貴公司迅速關注此事。

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保得利集團
www.portcullis.co