Posted by The BVI International Tax Authority (ITA) has recently migrated its reporting platform from the BOSS system to the VIRRGIN platform. While the underlying laws remain the same, this migration introduces new information requirements and changes how data must be submitted.
ADDITIONAL INFORMATION REQUIREMENTS
Specific Guidance for Holding Businesses
The majority of BVI entities fall under the “Pure Equity Holding Entity” category. The new platform has specific validation rules for these entities:
- Holding Business: The ITA’s view is that when an entity is considering whether or not it is a Pure Equity Holding entity (“PEHE”), it should consider the rights attached to the equity participations, that is whether the shares held or other forms of investment give the holder the right to participate in the profits of the legal entity. If the entity simply holds equity participation but there is no right to participate in the profits (i.e. the dividends) then the Company will not be a PEHE.
- Type of Income: The income type must now be stated can only be dividends, capital gains, or both.
- Employees (Equity participation not actively managed): If your Holding Business is not actively managed, there should be no employees recorded. A director is not an employee.
- BVI Expenditure (Equity participation not actively managed): Do not enter “0” for BVI expenditure. Even holding companies that are not actively managed incur costs. Annual government fees, Registered Agent fees, and statutory filing fees are legitimate BVI expenses and should be reported.
- Actively Managed Entities: If you declare that your Holding Business is actively managed, the ITA now requires details of the operations ie. the jurisdiction where business is located together with details of the employees and premises supporting the operations.
英屬維京群島國際稅務局 (ITA) 近期已將申報系統由BOSS平台轉換至VIRRGIN平台。雖然相關法規並未變更，惟本次系統轉換新增部分資訊填報要求，並調整資料提交方式。
新增資訊填報要求
於VIRRGIN平台進行申報時，ITA新增部分資訊填報要求：
- 未從事相關活動之實體
如 貴客戶未從事經濟實質法規所定之「相關活動 (Relevant Activity)」，新系統將要求填報公司業務活動之簡要說明，不得僅聲明未從事相關活動。
實質受益權 (BO)資料
系統將依既有申報資料自動帶入實質受益權資料 (BO)，惟仍須於新系統中補充填報稅籍編號 (TIN)及稅務居住地等資料。
持股型公司之具體指引
多數BVI公司屬於「純股權持有實體 (Pure Equity Holding Entity, PEHE)」。新平台針對該類型設有以下規定：
- 持股性質之認定：ITA認為，公司於判斷是否屬於純股權持有實體 (PEHE) 時，應考量股權附帶之權利，即所持股份或其他投資是否賦予持有者得參與分配該法律實體利潤之權利。如僅持有股權但不得參與利潤分配 (即股息)，則該公司不應認定為PEHE。
- 收入類型：收入類型須明確填報，且僅得為股利、資本利得或兩者皆有。
- 員工 (未積極管理之持股公司)：如持股公司未進行積極管理，則不應填報任何員工資料。公司之董事非屬員工。
- BVI境內支出 (未積極管理之持股公司)：請勿填報「0」。未進行積極管理之持股公司仍會產生相關支出，包括政府年費、註冊代理人服務費及法定申報費用等，均屬合理之BVI支出並應如實申報。
- 積極管理之實體：如申報為積極管理之持股公司，ITA現要求提供營運相關資訊，包括實際營運所在地，以及支持該營運之員工及營業場所之詳細資料。