五礦資源(01208.HK):MLB不同意SUNAT就祕魯所得税法所作的有關詮釋及應用
格隆匯7月13日丨五礦資源(01208.HK)公佈,有關公司附屬公司Minera Las Bambas S.A.(MLB)收到祕魯國家税務管理監察局(Superintendence of Tax Administration of Peru)(SUNAT)有關MLB於2014年税務年度的一部分若干貸款所支付費用及利息的預扣税的評税(2014年初步評税)、2014剩餘税務年度(2014年補充評税)及2015税務年度(2015年評税)的評税。這些公吿着重提及公司未來有可能會就祕魯所得税法(祕魯所得税法)作出修訂前對其後税務年度直至2017年税務年度部分收到類似評估。SUNAT於每項評税內通知MLB,指其認為MLB與中國的銀行組成之銀團(貸方)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%。
公司知悉,MLB現已收到2016年税務年度總額為約1.74億美元的評税通知(2016年評税)。2016年評税是基於2014年初步評税、2014年補充評税及2015年評税中SUNAT根據祕魯所得税法作出相同的詮釋,即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已就2014年初步評税、2014年補充評税及2015年評税提出上訴,並有意就2016年評税提出上訴,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。
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