All sections · Part VIII: Administration · Sub-Part III: General Provisions
173 提供记录
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 就本条而言--记录，就一个人而言
(a) 会计记录。
(b) 根据第125条保存的成员的会议记录和决议。
(c) 根据第156条保存的董事会议记录和决议。
(d) 第171条规定的年度报表； (e) 成员名册。
(f) 董事的登记。
(g) 实益所有人的登记册；以及
(h) 费用登记册（如有） .
(2) 如果塞舌尔的任何书面法律要求公司提供其全部或任何记录(或其副本)，包括(但不限于)以下要求
(a) 塞舌尔税务当局，以满足根据税务条约提出的信息要求。
(b) 在反洗钱系统方面的金融情报股
洗钱法》；或
(c) 书记官长，目的是监测和评估本法的遵守情况。
公司应在申请中规定的时限内安排将所要求的记录（或其副本）寄给塞舌尔的申请人。
(3) 违反第(2)款的公司有责任向书记官长支付500美元的罚款，并为违反行为持续的每一天或其中的一部分支付50美元的额外罚款。
(4) 故意允许违反第(2)款规定的董事，有责任向注册官支付500美元的罚款，并为违反行为持续的每一天或其部分支付50美元的额外罚款。
第四小节 - 会计记录
(a) 会计记录。
(b) 根据第125条保存的成员的会议记录和决议。
(c) 根据第156条保存的董事会议记录和决议。
(d) 第171条规定的年度报表； (e) 成员名册。
(f) 董事的登记。
(g) 实益所有人的登记册；以及
(h) 费用登记册（如有） .
(2) 如果塞舌尔的任何书面法律要求公司提供其全部或任何记录(或其副本)，包括(但不限于)以下要求
(a) 塞舌尔税务当局，以满足根据税务条约提出的信息要求。
(b) 在反洗钱系统方面的金融情报股
洗钱法》；或
(c) 书记官长，目的是监测和评估本法的遵守情况。
公司应在申请中规定的时限内安排将所要求的记录（或其副本）寄给塞舌尔的申请人。
(3) 违反第(2)款的公司有责任向书记官长支付500美元的罚款，并为违反行为持续的每一天或其中的一部分支付50美元的额外罚款。
(4) 故意允许违反第(2)款规定的董事，有责任向注册官支付500美元的罚款，并为违反行为持续的每一天或其部分支付50美元的额外罚款。
第四小节 - 会计记录
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).
