2015年英属维尔京群岛商业公司法的重大修订

　　2015年英属维尔京群岛商业公司（修订）法（以下简称「修订法」）已于英属维尔京群岛刊登宪报，并经议会通过。「修订法」的所有条文已于2016年1月15日生效实施，但第118条（关于董事名册的政府归档以及须登录的董事详情的规定）将于2016年4月1日生效实施。

　　「修订法」的重大修改如下：

　　董事名册须提交予注册处归档

　　「修订法」的重大新规定是要求董事名册须提交予公司注册处（以下简称「注册处」）归档，自2016年4月1日起，所有英属维尔京群岛商业公司，包括新设立以及现有的公司，皆须将公司的董事名册提交予注册处归档。

　　若为2016年4月1日或之后设立的公司:

　　若为现时存在／已设立的公司:

　　应记载于董事名册的内容也有修改，「修订法」规定，董事名册必须包括以下内容：

　　若董事为个人:

　　若董事为法人:

　　公司须保存的文件

　　会议记录、决议案、文件保存地点：

　　关于公司必须在注册代理人办事处或在董事决定的其他地点保存董事、股东会议记录及决议案的规定，以及必须向注册代理人提供上述文件实际保存地点的书面通知等两项规定维持不变。但，关于未遵守上述规定的罚款，已由原本的10,000美元，提高到「修订法」规定的50,000美元。

　　记录及交易文件：

　　「修订法」规定，公司必须在注册代理人办事处或在董事决定的其他地点保存记录及相关之交易文件，由下述日期起计，至少五年：

　　(i) 相关交易完成之日，或

　　(ii) 公司终止业务关系之日

　　记录及相关之交易文件应充分显示及说明公司的交易状况，并能够随时正确反映公司财务状况的合理正确度。

　　公司应向注册代理人提供以下书面记录：

　　(a) 记录及交易文件保存的实际地点，及

　　(b) 负责保存及管有记录及交易文件的人员之姓名。

　　若保存地点和人员有变动，公司必须于14天内通知注册代理人相关变动，若违反此项规定，将被处以50,000美元的罚款。

　　抵押名册

　　法规目前已有规定，公司必须维持并保存公司所设立的所有抵押情况的名册，而此份抵押名册必须留存于公司的注册地址或是注册代理人的办公室。而「修订法」现规定，若现存的抵押有所变动或修改，自变动发生之日起计14天内，公司必须通知注册代理人相关变动，并提供相关资料。

　　以下是原文：

　　The BVI Business Companies (Amendment) Act, 2015 (“Amendment Act”) has been published in the BVI’s official Gazette and was enacted in the House of Assembly.  All sections of the Amendment Act have come into force on 15 January, 2016, except Section 118, which includes provisions on the Registration of Register of Directors and particulars of directors to be registered, will come into force on 1 April, 2016.

　　The followings are the key changes related to the Amendment Act.

　　Filing Register of Directors

　　A key provision introduced by the Amendment Act is the requirement to file a Register of Directors with the Registry of Corporate Affairs (“Registry”).  With effect from 1 April 2016, all BVI business companies, including both new and existing ones, will be required to file a copy of the Register of Directors with the Registry.

　　For Companies incorporated on or after 1 April 2016:-

　　A copy of the Register of Directors is required to be filed within 14 days from the date of appointment of the first directors. There will be a government filing fee and late filing penalty will be imposed if failing to do so within the filing timeline.

　　A copy of the updated/changed Register of Directors is required to be filed within 21 days from the date of occurrence of such change. There will be a government filing fee and late filing penalty will be imposed if failing to do so within the filing timeline.

　　For Existing Companies:-

　　A copy of the Register of Directors is required to be filed. There will be a transitional period from 1 April 2016 to 31 March 2017 (“Transitional Period”) for existing companies to comply with such filing requirement.

　　No government filing fee will be attracted for filings submitted during the first half of the Transitional Period (i.e. from 1 April 2016 to 30 September 2016).

　　Filings submitted during the second half of the Transitional Period (i.e. from 1 October 2016 to 31 March 2017), there will a government filing fee.

　　For filings submitted after the Transitional Period (i.e. on or after 1 April 2017), there will be a government filing fee and late filing penalty.

　　A copy of the updated/changed Register of Directors is required to be filed within 21 days from the date of occurrence of such change.  There will be a government filing fee and late filing penalty will be imposed if failing to do so within the filing timeline.

　　New requirement on information to be contained in the Register of Directors has also been changed.  Under the Amendment Act, a company’s register of directors shall contain the following particulars:-

　　In the case of an individual:-

　　Full name;

　　Former name(s) and/or Maiden name(s) used in the past 10 years (if any);

　　Date of appointment as director or nomination as reserve director;

　　Date of cessation as director or reserve director.

　　Address for the service of documents;

　　Usual residential address (if different from the address for service of documents);

　　Date of birth;

　　Nationality (if more than one nationality, all nationalities must be listed); and

　　Occupation.

　　In the case of a corporate director:-

　　Corporate name;

　　Corporate or registration number (if any);

　　Registered office or principal office;

　　Address (if not a BVI company);

　　Place and date of incorporation or registration;

　　Date of appointment as director; and

　　Date of cessation as director.

　　Records to be Maintained by the Company

　　Minutes, Resolutions and Place of Record-keeping:-

　　The requirements for a BVI business company to maintain director and member minutes and resolutions at its registered agent’s office or at other place as determined by the director, as well as to provide its registered agent with a written record of the physical address of the place of keeping such records, remain unchanged.  However, the fine for non-compliance of the aforesaid requirements under the Amendment Act has been increased from US$10,000 to US$50,000.

　　Records and underlying documentation:-

　　The Amendment Act has provided that a BVI business company shall keep the records and underlying documentation at its registered agent’s office or at other place as determined by the director for a period of at least 5 years from the date:-

　　(i)  of completion of the transaction to which the records and underlying documentation relate; or

　　(ii)  the company terminates the business relationship to which the records and underlying documentation relate.

　　The records and underlying documentation shall be in such form sufficient to show and explain the company’s transactions, and, will, at any time, enable the financial position of the company to be determined with reasonable accuracy.

　　A business company shall provide its registered agent with a written record of (a) the physical address of the place where the records and underlying documentation are kept, and (b) the name of the person who maintains and controls such records and underlying documentation.  If the place or the person changes, the company shall inform the registered agent within 14 days of the change.  A fine of US$50,000 will be imposed for breach of such requirements.

　　Register of Charges

　　It is already a requirement that a business company must keep a register of all relevant charges created by the company and a copy of the Register of Charges shall be kept at the registered office or the registered agent’s office.  The Amendment Act now requires that if there is any change or amendment on the existing charge, the company shall, within 14 days from the occurrence of the change or amendment, inform and provide details of the change/amendment to the registered agent.