註冊代理人Vistra 通知關於BVI 經濟實體申報作法

  1. 謹以近期BVI註冊代理人Vistra發布關於BVI 經濟實體申報(Economic Substance (ES) Annual Returns)通知做說明:若您的BVI公司成立於2019年1月1日前或2019年2月1日以後,經濟實體申報日將落在今年(2020)7月以後至年底前。Vistra將會在七月底前完成線上申報系統(BOSS)由我司(維詮)完成上線申報作業。
  2. 維詮將採取的作法:將針對所維護的BVI公司就其業務屬性進行申報,並一對一通知客戶申報內容並確認*請注意!經濟實體法規範申報義務與責任在各BVI公司;維詮僅在此提供簡便與預先作業。
  3. 一如原預期,經濟實體法不會改變BVI免稅政策、大多數的BVI公司不需要在當地有辦公室/員工、經濟實體採自行申報、若BVI公司主張擁有其它稅籍身份的認定多元(不以報稅記錄為依據)、當地辦公室/員工可採用外包服務,去年鬧烘烘的各種說法…就消失了。

Dear Client,

On 1 January 2019, the BVI Economic Substance Act came into force. This has created new compliance obligations for all entities registered or incorporated in the BVI, which includes the submission of Economic Substance (ES) Annual Returns.

Previously, we had reached out with details about the Second Revision (and latest version) of the Economic Substance ‘Rules and Regulations’, which you can refer to here.

The BVI International Tax Authority (ITA) has announced that the BOSS Portal – mentioned in the BOSS Act 2017 (as amended) – is now live.


If your ES reporting deadline falls before 31 July 2020:

Your Account Managers or regular Vistra contact would either have already reached out to you or will reach out to you soon to assist you with the reporting process.

If your ES reporting deadline falls after 31 July 2020 (i.e. entities incorporated or registered before 1 January 2019 or after 1 February 2019 fall under this category):

Our ES Reporting Portal will be launched before the end of July. As such, your immediate next step should be to register for the Vistra My Formations Portal, if you haven’t already done so. Once our Portal is launched, we will be collecting ALL client ES information there.

Hence, we urge you to register NOW as this will be essential for the filing of ES Annual Returns.