Samoa CRS Reporting Dates

Portcullis (Samoa) Ltd wishes to remind all Samoa international companies that qualify as a Reporting Financial Institution (“RFI”) of the key reporting dates for the reportable financial year 1 January to 31 December 2018.

KEY DATES:

➢ Date by which all new RFI’s must be registered: 28 February 2019

All new RFI’s are to be registered before this date. You do not need to re-register if you have already registered in 2018.

The Samoa Ministry of Revenue (“Samoa MOR”) has created an IT portal (MultiData Exchange Solution, or “MDES”) to assist with the efficient uploading and exchange of information. However, to access MDES all RFI’s will require a Tax Information Number (“TIN”). To register an RFI please contact the Samoa MOR team at aeoi@revenue.gov.ws with the details of the RFI requiring registration, and a TIN will be allocated accordingly. For more information on CRS or MDES, please refer to the Samoa MOR website https://www.revenue.gov.ws/sub-menu/121-aeoi

➢ Dates for reporting information: 1 May to 30 June 2019

MDES will be open during this time for RFI’s to report the required information. Please note that it is possible to submit XML or manual files during this period. For those who wish to submit XML files, the Samoa MOR have permitted RFI’s to test this function on MDES from 1 March to 30 April 2019.

PLEASE NOTE:

Samoa international companies will be determined to be an RFI if they are:

• A Depository institution (being an entity that accepts deposits in the ordinary course of a banking or similar business): includes savings banks, commercial banks, savings and loan associations.
• A Custodial institution (being an entity that holds, as a substantial portion of its business, financial assets for the account of others): includes custodian banks, brokers and central securities depositories).
• An Investment Entity (this term includes two types of entities: the first type being an entity that primarily conduct as a business investment activities or operations on behalf of other persons; the second type being an entity that is managed by the first type of entity or other financial institutions): includes collective investment vehicles, mutual funds, exchange traded funds, private equity funds, hedge funds, venture capital funds, leveraged buy-out fund or any similar investment vehicle established with an investment strategy of investing, reinvesting or trading in financial assets.
• A Specified Insurance company (including most life insurance companies)

Portcullis (Samoa) Ltd in its capacity as a Resident Agent or provider of Registered Office services is not an RFI for CRS purposes, and accordingly is not required to register as an RFI nor complete any reporting obligations. Accordingly, we recommend that independent legal advice be sought to determine the status of your entity for CRS purposes and the reporting obligations (if any) that may apply.

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薩摩亞依共同申報準則的申報日期

保得利薩摩亞公司（Portcullis (Samoa) Ltd）希望提醒具有「申報金融機構」資格的所有薩摩亞國際公司，注意2018年1月1日至12月31日申報會計年度的重要申報日期。

重要日期：

➢ 所有新設申報金融機構必須登記的最後期限： 2019年2月28日

所有新設申報金融機構必須在上述日期前完成登記。若已在2018年登記者，則無須再次登記。

薩摩亞財稅部創設了一個資訊科技入口網站（即「多數據交換系統（MultiData Exchange Solution）」，或稱「MDES」），用以協助有效的資料上傳及交換。然而，欲進入MDES者，申報金融機構必須有一個稅籍資訊編號（下稱「稅籍編號」）。在登記申報金融機構時，請以申報金融機構的詳細登記資料，洽詢薩摩亞財稅部團隊，其電郵信箱：aeoi@revenue.gov.ws，即可取得一個稅籍編號。關於共同申報準則或MDES的更多資訊，請參薩摩亞財稅部網
站：https://www.revenue.gov.ws/sub-menu/121-aeoi。

➢ 資料申報日期： 2019年5月1日至6月30日

在這段期間內MDES將開放，供申報金融機構申報規定的資料。值得注意的是，在這段期間內可提交XML或手寫檔案。對於欲提交XML檔案者，薩摩亞財稅部允許申報金融機構自2019年3月1日起至4月30日止測試MDES的該項功能。

請注意：

薩摩亞國際公司若符合下列情形，即被認定為申報金融機構：

• 存款機構（指在一般銀行或類似業務中接受存款的實體）：包括儲蓄銀行、商業銀行、儲蓄與貸款機構等。
• 保管機構（指在其實質業務中為他人持有金融資產的實體）：包括保管銀行、經紀商、中央證券集保機構等。
• 投資實體（包括兩類型實體：第一類型指其業務主要代他人從事投資活動或操作的實體；第二類型則指由第一類型實體或其他金融機構代為管理的實體）：包括集合投資工具、共同基金、指數股票型基金、私募基金、避險基金、創投基金、槓桿收購基金，或以投資、再投資或交易金融資產的投資策略所成立的任何類似投資工具。
• 特定保險公司（包括大部分壽險公司）。

保得利薩摩亞公司以其為註冊代理人或註冊辦公室服務提供商的身分而言，並非共同申報準則所指的申報金融機構，因此既無須登記為申報金融機構，亦無須完成任何申報義務。因此，本公司建議， 貴公司應諮詢獨立的法律意見，俾便決定 貴公司依共同申報準則的身分，以及是否負有任何申報義務。