英屬維京群島金融服務委員會(BVI FSC) 宣布，不會對錯過《英屬維京群島商業公司法》規定的2024 年9 月30 日提交第一份年度申報表截止日期的公司或註冊代理人採取執法行動。
根據該法第98A（1）和（2）條（經2023年1月1日修訂），所有英屬維京群島註冊公司均須在公司財政年度結束後九個月內向其註冊代理人提交年度財務報表。年度申報表應保存在代理人的辦公室。 BVI FSC 或其他主管機構可以要求提供該信息，但不會公開。
對於日曆年結束的非豁免公司，首次此類申請的截止日期定為 2024年9月30日。這項政策逆轉是由於「確保完全遵守的政策和後勤問題」而被迫的。暫停執行也適用於 FSC 的下屬部門－公司事務登記處。
該法第98A（4）條也規定註冊代理人有義務將公司未能提交年度申報表的情況通知註冊官。然而，鑑於剛剛授予客戶公司的豁免，該規定也將不會執行。
關於延遲申請的公司之進一步公告將在適當的時候發布。同時，BVI FSC 仍在敦促 BVI 註冊公司盡可能將填妥的年度報表發送給其註冊代理人。
第98A條申報表與BVI公司的其他報告和註冊職責是分開的，例如 BVI 金融機構根據國際稅務資訊交換通用報告標準向 BVI 國際稅務局註冊的義務。
另外，2024年 4月，英屬維京群島 FSC 開始就該法案的進一步修訂進行諮詢。特別是，它正在就對提名股東和董事的使用進行更嚴格的限制以及向登記機構統一提交股東名冊進行諮詢。
BVI regulator will not penalise companies that miss filing deadline
The British Virgin Islands Financial Services Commission (BVI FSC) has announced it will not take enforcement action against companies or registered agents that miss the 30 September 2024 deadline for filing their first annual returns under the BVI Business Companies Act.
Under sections 98A (1) and (2) of the Act, as amended on 1 January 2023, all BVI registered companies are required to file an annual financial return with their registered agents, within nine months after the end of the company’s financial year. The annual return is to be kept at the agent's offices. It can be requested by the BVI FSC or other competent authority, but will not be publicly available.
The deadline for the first such filing was set for 30 September 2024, for non-exempt companies with a calendar-year end. The policy reversal has been forced by 'policy and logistical issues in ensuring full compliance'. The enforcement moratorium also applies to the FSC's sub-division, the Registry of Corporate Affairs.
Section 98A(4) of the Act also places a duty on registered agents to notify the registrar of a company's failure to file its annual return. However, in view of the waiver just granted to client companies, this regulation will not be enforced either.
A further announcement on extensions to late-filing companies will follow in due course. In the meantime, the BVI FSC is still urging BVI-incorporated companies to send their completed annual return to their registered agent if they can.
The s.98A return is separate from other reporting and registration duties on BVI companies, such as the obligations of BVI financial institutions to register with the BVI International Tax Authority under the Common Reporting Standard for international tax information exchange.
Separately, in April 2024, the BVI FSC began consulting on further amendments to the Act. In particular, it is consulting on tighter restrictions on the use of nominee shareholders and directors, as well as the uniform filing of registers of members with the registrar.
Sources:
• Appleby
• BVI FSC
• Maples Group (August 2024)
• Mourant (CRS registration)
• STEP International News 25 April 2024: Consultation on BVI Business Companies Act begins journey to meet FATF recommendations
• STEP International News 29 February 2024: FATF sets out 'priority actions' to improve BVI’s AML measures
• BVI FSC (February 2024)