All sections · Part VIII: Administration · Sub-Part III: General Provisions
173 Fornecimento de registros
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) Para os fins desta seção -records, em relação a um
(a) Registros contábeis;
b) Atas e resoluções dos membros mantidas de acordo com a seção 125;
(c) atas e resoluções dos diretores mantidas de acordo com a seção 156;
(d) declarações anuais sob a seção 171; (e) lista de associados;
(f) Registro de Diretores;
(g) registros de proprietários beneficiários; e
(h) Registro de taxas (se houver) .
(2) Quando uma empresa for obrigada por qualquer lei escrita das Seicheles a disponibilizar todos ou quaisquer de seus registros (ou cópias dos mesmos), incluindo (sem limitação(g) uma solicitação por -
(a) as autoridades fiscais das Seicheles, a fim de atender a um pedido de informações no âmbito de um tratado fiscal;
(b) a Unidade de Inteligência Financeira no contexto do sistema anti-money
Lei de Lavagem de Roupa de Roupa; ou
(c) o Registrador com o objetivo de monitorar e avaliar o cumprimento desta Lei,
A empresa deverá providenciar para que os registros solicitados (ou cópias dos mesmos) sejam enviados ao solicitante nas Seychelles dentro do prazo especificado no pedido.
(3) Uma empresa que infringir a subseção (2) é responsável pelo pagamento de uma penalidade ao registrador de $500 e uma penalidade adicional de $50 por cada dia, ou parte dele, em que a contravenção continuar.
(4) Um diretor que conscientemente permita uma violação sob a subseção (2) é responsável pelo pagamento de uma penalidade ao registrador de $500 e uma penalidade adicional de $50 para cada dia, ou parte dele, em que a violação continuar.
Subseção IV - Registros contábeis
(a) Registros contábeis;
b) Atas e resoluções dos membros mantidas de acordo com a seção 125;
(c) atas e resoluções dos diretores mantidas de acordo com a seção 156;
(d) declarações anuais sob a seção 171; (e) lista de associados;
(f) Registro de Diretores;
(g) registros de proprietários beneficiários; e
(h) Registro de taxas (se houver) .
(2) Quando uma empresa for obrigada por qualquer lei escrita das Seicheles a disponibilizar todos ou quaisquer de seus registros (ou cópias dos mesmos), incluindo (sem limitação(g) uma solicitação por -
(a) as autoridades fiscais das Seicheles, a fim de atender a um pedido de informações no âmbito de um tratado fiscal;
(b) a Unidade de Inteligência Financeira no contexto do sistema anti-money
Lei de Lavagem de Roupa de Roupa; ou
(c) o Registrador com o objetivo de monitorar e avaliar o cumprimento desta Lei,
A empresa deverá providenciar para que os registros solicitados (ou cópias dos mesmos) sejam enviados ao solicitante nas Seychelles dentro do prazo especificado no pedido.
(3) Uma empresa que infringir a subseção (2) é responsável pelo pagamento de uma penalidade ao registrador de $500 e uma penalidade adicional de $50 por cada dia, ou parte dele, em que a contravenção continuar.
(4) Um diretor que conscientemente permita uma violação sob a subseção (2) é responsável pelo pagamento de uma penalidade ao registrador de $500 e uma penalidade adicional de $50 para cada dia, ou parte dele, em que a violação continuar.
Subseção IV - Registros contábeis
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).
