中信金屬(601061.SH):參股公司收到審計評税通知
格隆匯9月13日丨中信金屬(601061.SH)公佈,公司獲悉公司間接持有15%股權的參股公司Minera Las Bambas
S.A.(簡稱“MLB”)收到祕魯國家税務管理監察局(簡稱“SUNAT”)作出的關於MLB2017年税務年度支付所得税而進行的審計評税通知,通知中SUNAT認為MLB2017年根據銀行貸款支付的所有利息及其他開支項目屬不可扣減,金額約9.6億美元。
從MLB的控股股東五礦資源有限公司(簡稱“五礦資源”或“MMG”,系一家港股上市公司,股票代碼為01208)獲悉,MLB反對SUNAT就祕魯所得税法所作的有關解釋及應用,已計劃向SUNAT提起上訴(如失敗則將繼續向祕魯税務法院上訴),根據祕魯法律,在税務法院的訴訟程序完結前無需繳納上述税款,且知悉向祕魯税法行政司法系統進行上訴或需時多年方可解決。MLB及直接股東MMG Netherlands BV等相關主體已積極與祕魯政府溝通,包括已知會祕魯政府有關祕魯-荷蘭雙邊投資條約(條約)之爭議,除非可透過協商處理有關事宜,否則MLB相關主體將就多項指稱違反條約及未能在祕魯提供公平、公正及安全的投資環境而向祕魯政府索償。
目前鑑於MLB已計劃上訴及根據其控股股東五礦資源税務及法律顧問的意見,五礦資源沒有計劃在其合併財務報表就任何評税金額確認負債。基於此,MLB上述有關審計評税事項對中信金屬當前的財務報表亦無影響。
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