Seychelles – Regulations government fee revision

Client are reminded that Companies must maintain certain records as follows: –

LOCATION OF RECORDS

REGISTER OF MEMBERS
REGISTER OF DIRECTORS
REGISTER OF MORTGAGES AND CHARGES
REGISTER OF BENEFICIAL OWNERS

Seychelles’ law requires the Company to keep the original register of members, directors, beneficial owners and mortgages and charges at the registered office of the company in Seychelles.

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DIRECTORS
The register of directors will have to be filed with the Registrar of Companies within 30 days. Any changes to the register of directors will have to be filed within 30 days.

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BENEFICIAL OWNERS

A person becoming or ceasing beneficial ownership of a company must give notice to the company within 30 days and provide:

(a) the name, residential address, date of birth and nationality;
(b) particulars of beneficial owner’s beneficial interests and how it is held;
(c) the date of which the person became a beneficial owner of the company; and
(d) the date on which the person ceased to be a beneficial owner of the company.

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MAINTENANCE OF MINUTES OF MEETINGS AND RESOLUTIONS

Seychelles’ law requires Company minutes and resolutions to be kept at the company’s registered office or such place inside or outside of Seychelles as the directors think fit. Where the Company does not keep such records at its registered office, it is required to notify in writing its Seychelles Registered Agent of the address of the place at which such records are kept within 14 days of the change of location.

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RECORDS AND UNDERLYING DOCUMENTS

Companies in Seychelles are required to keep accounting records for at least 7 years from the date of completion of the transaction or operations to which they relate that are:

i. Sufficient to show and correctly explain a Company’s transactions;
ii. Enable the financial position of the Company to be determined with reasonable accuracy at any time; and;
iii. Enable for accounts of the Company to be prepared.

All accounting records must give a true and fair view of the Company’s affairs and explain its transactions.

Accounting records are to be kept at the registered office or such other place as the directors think fit. The company must inform the Registered Agent where the company keeps its records and any change to the location must be notified within 14 days.

Portcullis strongly recommends the preparation of financial statements. We request that Companies please update their records with us if they have not already done so.

Further, the Seychelles Financial Services Authority had circulated a further revision of government fees under the International Business Companies Act, 2016 on 31 March 2020 effective 1 April 2020 as follows:

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The late renewal fees payable will be as follows:

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It is to be noted that the new revised fees are applicable to all transactions carried out after 1 April 2020.

This increase will be reflected in your next renewal invoice for the 2020 renewal year.

Please do not hesitate to contact your Relationship Manager should you require clarification.

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PORTCULLIS GROUP
www.portcullis.co

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塞席爾-法規與政府費用修訂

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請貴客戶務必記得，公司必須留存特定記錄如下：

記錄存放地點

股東名冊
董事名冊
抵押與質押清冊
最終受益人名冊

依據塞席爾的法律規定，公司必須將股東名冊、董事名冊、最終受益人名冊、抵押與質押清冊正本留存於公司設於塞席爾的註冊辦公室。

董事

董事名冊必須在30日內提交公司註冊處。董事名冊有任何變更者，亦須在30日內提報。

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最終受益人

任何人成為或不再是公司最終受益人時，必須在30日內通知公司，並提交下列資料：

(1) 姓名、住家地址、出生日期、國籍。
(2) 最終受益人持股權益詳細資料，以及如何持有。
(3) 成為公司最終受益人的日期。
(4) 不再是公司最終受益人的日期。

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會議記錄及決議記錄的留存

依據塞席爾的法律規定，公司的會議記錄及決議記錄必須留存於公司的註冊辦公室，或董事認為適當的塞席爾境內或境外其他地方。公司未將上述記錄留存於其註冊辦公室者，必須在留存地點變更後14日內，以書面通知其塞席爾註冊代理人記錄留存地點的地址。

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會計記錄與原始憑證

設於塞席爾的公司，必須留存其會計記錄自相關交易或業務完成日起至少7年，且會計記錄必須符合下列情形：

iv. 足以呈現並確實說明公司各項交易；
v. 使公司財務狀況得隨時予以合理正確判斷；
vi. 使公司帳目得以編製。

所有會計記錄必須真實且公平呈現公司各項事務，並說明公司各項交易。

會計記錄必須留存於註冊辦公室或董事認為適當的其他地方。公司必須將其記錄留存地點通知註冊代理人，且留存地點有任何變更時，必須在14日內通知。

保得利強烈建議公司應編製財務報表。公司尚未向本公司更新其記錄者，請盡快為之。

此外，塞席爾金融服務管理局2020年3月31日公佈自2020年4月1日起，根據2016年國際商業公司法，對政府費用進行修訂，具體如下:

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應付的延遲年費如下：

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應注意，2020年4月1日起完成的所有交易，則適用修改後的新費率。

本項新增服務費將列於2020年續約年度的下一期年費發票中。

倘 貴公司需要釋疑說明，請洽詢貴公司的關係經理。

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保得利集團
www.portcullis.co