All sections · Part VIII: Administration · Sub-Part III: General Provisions
173 記録の提供
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 本節の目的である-記録は、あるものとの関係では
(a) 会計記録。
(b) 第125条に従って保管された会員の議事録と決議。
(c) 第156条に従って保管されている取締役の議事録および決議書。
(d) 第171条に基づく年次報告書 (e) 会員名簿
(f) 取締役の登録
(g)受益者の登録。
(h) 料金の登録（ある場合） .
(2) セーシェルの法律に基づき、会社がその記録（またはそのコピー）の全部または一部を提供するよう求められた場合、以下のような要請がある。
(a) 租税条約に基づく情報提供の要請に応じるためのセーシェル税務当局。
(b) マネーロンダリング防止システムに関連する金融情報ユニット。
Laundering Act、または
(c) 本法の遵守状況を監視および評価する目的で、登録機関。
会社は、申請書で指定された期限内に、要求された記録（またはそのコピー）をセーシェルの申請者に送付するよう手配する。
(3) (2)項に違反した会社は、登録機関に対し、500ドルの違約金、および違反が継続する各日またはその一部について50ドルの追加の違約金を支払う義務がある。
(4) (2)項の違反を故意に許可したディレクターは、レジストラに対して500ドルのペナルティと、違反が継続する1日またはその一部ごとに50ドルの追加ペナルティを支払う義務がある。
第4款-会計記録
(a) 会計記録。
(b) 第125条に従って保管された会員の議事録と決議。
(c) 第156条に従って保管されている取締役の議事録および決議書。
(d) 第171条に基づく年次報告書 (e) 会員名簿
(f) 取締役の登録
(g)受益者の登録。
(h) 料金の登録（ある場合） .
(2) セーシェルの法律に基づき、会社がその記録（またはそのコピー）の全部または一部を提供するよう求められた場合、以下のような要請がある。
(a) 租税条約に基づく情報提供の要請に応じるためのセーシェル税務当局。
(b) マネーロンダリング防止システムに関連する金融情報ユニット。
Laundering Act、または
(c) 本法の遵守状況を監視および評価する目的で、登録機関。
会社は、申請書で指定された期限内に、要求された記録（またはそのコピー）をセーシェルの申請者に送付するよう手配する。
(3) (2)項に違反した会社は、登録機関に対し、500ドルの違約金、および違反が継続する各日またはその一部について50ドルの追加の違約金を支払う義務がある。
(4) (2)項の違反を故意に許可したディレクターは、レジストラに対して500ドルのペナルティと、違反が継続する1日またはその一部ごとに50ドルの追加ペナルティを支払う義務がある。
第4款-会計記録
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Furnishing of records
(1) For the purposes of this section, „records“, in relation to a company,
means its —
(a) accounting records;
(b) minutes and resolutions of members kept pursuant to section 125;
(c) minutes and resolutions of directors kept pursuant to section 156;
(d) annual returns made pursuant to section 171;
(e) register of members;
(f) register of directors;
(g) register of beneficial owners; and
(h) register of charges (if any).
(2) Where a company is requested pursuant to a written law of Seychelles to
furnish all or any of its records (or copies thereof), including (without
limitation) a request by —
(a) the Seychelles Revenue Commission to meet a request for
information under a tax treaty;
(b) the Financial Intelligence Unit under the Anti-Money
Laundering Act; or
(c) the Registrar for the purpose of monitoring and assessing
compliance with this Act,
the company shall cause the requested records (or copies thereof) to be
furnished to the requesting party in Seychelles within the time period
specified in the request.
(3) A company that contravenes subsection (2) shall be liable to a penalty fee
payable to the Registrar of US$500 and to an additional penalty of US$50
for each day or part thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (2)
shall be liable to a penalty fee payable to the Registrar of US$500 and to
an additional penalty of US$50 for each day or part thereof during which
the contravention continues.
means its —
(a) accounting records;
(b) minutes and resolutions of members kept pursuant to section 125;
(c) minutes and resolutions of directors kept pursuant to section 156;
(d) annual returns made pursuant to section 171;
(e) register of members;
(f) register of directors;
(g) register of beneficial owners; and
(h) register of charges (if any).
(2) Where a company is requested pursuant to a written law of Seychelles to
furnish all or any of its records (or copies thereof), including (without
limitation) a request by —
(a) the Seychelles Revenue Commission to meet a request for
information under a tax treaty;
(b) the Financial Intelligence Unit under the Anti-Money
Laundering Act; or
(c) the Registrar for the purpose of monitoring and assessing
compliance with this Act,
the company shall cause the requested records (or copies thereof) to be
furnished to the requesting party in Seychelles within the time period
specified in the request.
(3) A company that contravenes subsection (2) shall be liable to a penalty fee
payable to the Registrar of US$500 and to an additional penalty of US$50
for each day or part thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (2)
shall be liable to a penalty fee payable to the Registrar of US$500 and to
an additional penalty of US$50 for each day or part thereof during which
the contravention continues.
Amended since 2016
Act 32 of 2021 · 2021-08-02
37. Section 173 of the principal Act is amended —
(i) in subsection (2), —
(A) in the chapeau, by inserting after the words “Where a
company” the words “or a registered agent”;
(B) in paragraph (a), by repealing the words “to meet a
request for information under a tax treaty”;
(C) by repealing paragraph (b) and substituting thereof the
following —
“(b) the Financial Services Authority under the Anti-
Money Laundering and Countering the Financing
of Terrorism Act; or”;
(D) in the proviso, by inserting after the words “the
company” the words “or the registered agent”;
(ii) by inserting after subsection (2), the following subsection —
“(2A) Where a record is not in the English or French
language, the party requesting the record may request a
translation of the records in the English or French language.
(iii) in subsection (3), —
(A) by repealing the words “subsection (2)” and
substituting thereof the words “this section”;
(B) by repealing the words “of US$500 and an additional
penalty fee of US$50 for each day or part thereof during
which the contravention continues”, and substituting
therefor the words “not exceeding US$5,000”;
(iv) in subsection (4), —
(A) by repealing the words “subsection (2)” and
substituting thereof the words “this section”;
(B) by repealing the words “of US$500 and an additional
penalty fee of US$50 for each day or part thereof during
which the contravention continues”, and substituting
therefor the words “not exceeding US$5,000”.
(i) in subsection (2), —
(A) in the chapeau, by inserting after the words “Where a
company” the words “or a registered agent”;
(B) in paragraph (a), by repealing the words “to meet a
request for information under a tax treaty”;
(C) by repealing paragraph (b) and substituting thereof the
following —
“(b) the Financial Services Authority under the Anti-
Money Laundering and Countering the Financing
of Terrorism Act; or”;
(D) in the proviso, by inserting after the words “the
company” the words “or the registered agent”;
(ii) by inserting after subsection (2), the following subsection —
“(2A) Where a record is not in the English or French
language, the party requesting the record may request a
translation of the records in the English or French language.
(iii) in subsection (3), —
(A) by repealing the words “subsection (2)” and
substituting thereof the words “this section”;
(B) by repealing the words “of US$500 and an additional
penalty fee of US$50 for each day or part thereof during
which the contravention continues”, and substituting
therefor the words “not exceeding US$5,000”;
(iv) in subsection (4), —
(A) by repealing the words “subsection (2)” and
substituting thereof the words “this section”;
(B) by repealing the words “of US$500 and an additional
penalty fee of US$50 for each day or part thereof during
which the contravention continues”, and substituting
therefor the words “not exceeding US$5,000”.
Act 63 of 2021 · 2021-12-20
(c) Section 173 of the principal Act is amended in subsection (1)
by repealing paragraph (d).
by repealing paragraph (d).
