五礦資源(01208.HK):MLB收到祕魯税務法院通知
格隆匯 10 月 16日丨五礦資源(01208.HK)發佈公告,公司附屬公司Minera Las Bambas S.A.(MLB)收到一封來自祕魯税務法院的通知,內容有關法院判決表示維持祕魯國家税務管理監察局(National Superintendence of Tax Administration of Peru)(SUNAT)的評估,MLB需要就2011年和2012年財政年度(Las Bambas礦山的所有權還屬於Glencore plc期間)支付約1.85億美元的增值税(增值税)。
SUNAT就MLB 2011年和2012年財政年度的税務進行審核,並對約幹增值税提出質疑。這些事項隨後已交給祕魯税務法院作進一步的裁定。祕魯税務法院於2018年8月15日審理了這些事項,並於2020年10月14日將其決定通知MLB。
祕魯税務法院雖然維持了MLB在其中一項事項上的安排,但卻反對MLB在相關財政年度就提供服務和貨物予MLB而申報的增值税抵免和退款的有關爭議。儘管MLB在審計期間及其後提供了大量的檔證據來支撐其立場(MLB認為其根據祕魯法律有權這樣做),SUNAT還是駁回了MLB的申請。祕魯税務法庭支持SUNAT的立場,並把MLB增值税的申請整體駁回。MLB有意就裁決提出上訴,並知悉於祕魯司法系統進行上訴或需時多年方可達致解決。
評税金額涉及於2014年7月與Glencore plc就Las Bambas項目簽署的股份購買協議的交割前的期間,並如需要支付任何評税金額,公司將根據該協議協定的彌償和保證索賠條款,可要求Glencore plc賠償部分或全部金額。
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