五矿资源(01208.HK)：MLB收到秘鲁税务法院通知
格隆汇 10 月 16日丨五矿资源(01208.HK)发布公告，公司附属公司Minera Las Bambas S.A.(MLB)收到一封来自秘鲁税务法院的通知，内容有关法院判决表示维持秘鲁国家税务管理监察局(National Superintendence of Tax Administration of Peru)(SUNAT)的评估，MLB需要就2011年和2012年财政年度(Las Bambas矿山的所有权还属于Glencore plc期间)支付约1.85亿美元的增值税(增值税)。
SUNAT就MLB 2011年和2012年财政年度的税务进行审核，并对约干增值税提出质疑。这些事项随后已交给秘鲁税务法院作进一步的裁定。秘鲁税务法院于2018年8月15日审理了这些事项，并于2020年10月14日将其决定通知MLB。
秘鲁税务法院虽然维持了MLB在其中一项事项上的安排，但却反对MLB在相关财政年度就提供服务和货物予MLB而申报的增值税抵免和退款的有关争议。尽管MLB在审计期间及其后提供了大量的档证据来支撑其立场(MLB认为其根据秘鲁法律有权这样做)，SUNAT还是驳回了MLB的申请。秘鲁税务法庭支持SUNAT的立场，并把MLB增值税的申请整体驳回。MLB有意就裁决提出上诉，并知悉于秘鲁司法系统进行上诉或需时多年方可达致解决。
评税金额涉及于2014年7月与Glencore plc就Las Bambas项目签署的股份购买协议的交割前的期间，并如需要支付任何评税金额，公司将根据该协议协定的弥偿和保证索赔条款，可要求Glencore plc赔偿部分或全部金额。
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