2022年塞舌爾公司會計紀錄更新通知
By the new legislation[1] starting in 2022, the Company will be required to submit :
Accounting records twice a year (by July and January);
Annual submission of a Financial Summary for all large entities[2] and non-large non-holding entities, within 6 months from their financial year end;
The First Financial Summary should cover the period from 6 August 2021 (at minimum) and should generally cover a period of up to 12 months (or up to 15 months in the case of a change in financial year)
按新修訂法[1]的要求從 2022 年開始，公司需要：
每年提交兩次會計記錄（7 月和 1 月）；
在財政年度結束後的 6 個月內，每年提交所有大型實體[2]和非大型非控股實體的財務摘要;
第一份財務摘要應涵蓋自2021 年 8 月6 日起（至少）的期間，並且通常應涵蓋最多 12 個月（或在財政年度發生變化的情況下最多 15 個月）結尾。
Accounting records period 會計記錄時期 | Submission Deadline 提交截止日期 |
For January to June 由一月至六月 (as from 1 January 2022) (由2022年1月1日起) | By July of that same year 同年七月 |
For July to December 由七月至十二月 (as from 1 January 2022) (由2022年1月1日起) | By January of the following year 明年一月 |
To comply with the requirements of new legislation, Entities are recommended to start collating their underlying accounting records for the 1st half of the year (January to June 2022).
為遵守新公司法的要求，建議實體開始整理其上半年（2022 年 1 月至 2022 年 6 月）的基礎會計記錄。
For large entities, as well as non-large non-holding entities, should start preparing their Financial Summary using the prescribed template for submission within 6 months from their financial year end.
對於大型實體以及非大型非控股實體應在其財政年度結束後的 6 個月內開始準備規定的財務摘要 模板 以提交。
For Dormant Companies which have not yet traded and has no assets or liabilities that A “Dormant” entity declaration is required to provide biannually (by July and January) to cover the biannual accounting records submission for each of the 1st half and 2nd half of a calendar year, and no financial summary submission is required.
對於尚未交易且沒有資產或負債的休眠公司，需要每半年（在 7 月和 1 月之前）提供 “休眠”實體聲明，以涵蓋上半年和下半年度會計記錄提交，而無需提交財務摘要。
Thank you for your kind attention and should you have any questions, kindly contact us at info@sdgsolution.com.
若有任何問題，請您不吝與我們聯繫：info@sdgsolution.com Best regards, 祝 商好
SDG Solutions
備註 Remark
[1] The new legislation includes: • International Business Companies (Amendment) Act, 2021 (“the IBC Act”) • International Business Companies Act and Other Related Laws (Amendment) Act, 2021
(“the Amendment Acts”) [2] A “Large entity” is a company that has an annual turnover greater than SCR 50,000,000.
(Being the threshold specified for a “large business” under Seychelles Revenue Administration Act)
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