五礦資源(01208.HK)：附屬MLB有意就評税提出上訴
格隆匯 8 月 3日丨五礦資源(01208.HK)公佈，公司附屬公司司Minera Las Bambas S.A.(MLB)收到一封來自祕魯國家税務管理監察局(National Superintendence of Tax Administration of Peru)(SUNAT)的評税通知(評税)，內容有關SUNAT就MLB根據2014年税務年度若干貸款所支付費用的預扣税所進行的一項審核。SUNAT於該評税內通知MLB，指其認為MLB與多間貸款銀行為關聯方，因此須按照30%的税率徵收預扣税，而非已應用的税率4.99%。漏税評估金額為60,687,851祕魯索爾(約17,339,386美元)，SUNAT徵收的漏税加上罰款及利息的總評估金額為154,193,808祕魯索爾(約44,055,374美元)。
與評税相關的貸款為根據由MLB與中國的銀行組成之銀團(貸方)於2014年就收購Las Bambas礦山所訂立的融資協議向MLB提供的若干貸款(貸款)。
公司知悉，評税的依據為SUNAT考慮祕魯所得税法(祕魯所得税法)第56(f)條對MLB於2014年税務年度按照就貸款向貸方支付的費用所應用的預扣税税率4.99%提出質疑。該條文規定，祕魯私人公司就"關聯"外國公司所授信貸而於海外支付的利息須按30%的税率繳納預扣税，而非適用於概無關聯實體之間所授信貸的税率4.99%。據SUNAT指出，MLB、MMG及MMG之最終控股股東中國五礦集團有限公司(中國五礦)與貸方有關聯，乃由於(a)MLB、MMG及中國五礦與中國政府；及(b)貸方與中國政府之間存在若干指稱的連繫所致。MLB不同意SUNAT就祕魯所得税法所作的有關詮釋及應用。MLB有意就評税提出上訴，且在上訴得出決議之前不會向SUNAT支付所評税金額。據我們所知，於祕魯司法系統進行上訴或需時多年方可達致解決。
鑑於MLB擬進行上訴及根據集團税務及法律顧問的意見，公司不擬於綜合財務報表就任何評税金額確認負債。
董事會亦知悉，祕魯所得税法自2017年十月起作出修訂，規定各方均為國有(或受國家控制)實體者彼此概無"關聯"。然而，SUNAT可能就MLB於2015年及2016年税務年度以及於祕魯所得税法作出修訂前的2017年税務年度部分所應用的預扣税税率提出類似質疑、就祕魯所得税法其他條文應用類似詮釋或對集團的其他成員進行類似評估。倘MMG無法反駁有關質疑或就此上訴得直，則可能引致鉅額的額外税項負債。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app！
Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.
