五礦資源(01208.HK):MLB反對秘魯2016年所得稅評稅 擬提出上訴
五礦資源(01208.HK)公布,Minera Las Bambas S.A. (MLB)現已收到就MLB於2016稅務年度支付所得稅而進行審計評稅通知,金額為約1.6億美元。
上述2016年所得稅評稅由National Superintendence of Tax Administration of Peru (SUNAT),基準為2016年期間,根據銀行貸款支付的所有利息(SUNAT亦釐定屬不可扣減的其他開支項目)屬不可扣減。
公司指出,MLB反對SUNAT就秘魯所得稅法所作的有關詮釋及應用,並認為SUNAT無視所有現有的證據和獨立意見,該等證據和獨立意見是MLB在評估期間提交的,以供考慮作為2014年收購之部分所獲得的會計處理。MLB憂慮該種處理方式也將適用於其他被審計的所得稅年度,包括2017和2018年審計年度以及由2019年起的未來審計年度。
MLB有意就2016年所得稅評稅向SUNAT(如失敗則向秘魯稅務法院)提出上訴,根據秘魯法律,在稅務法院的訴訟程序尚未完結前並不需要繳交稅款。公司據知於秘魯稅務行政司法系統進行上訴或需時多年方可解決。MMG將檢視其他途徑以解決爭議。
鑑於MLB擬進行上訴及根據集團稅務及法律顧問的意見,公司沒有計劃於合併財務報表就任何評稅金額確認負債。(jl/k) ~
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