啟源顧問有限公司的部落格

Unless otherwise indicated, the Japan Kabushiki Kaisha stated in this quotation refers to a Company Limited by Shares formed and incorporated in Japan in accordance with the Japan Companies Act.

Summary

Our fees for the registration of the Japan Kabushiki Kaisha (Company Limited by Shares) is JPY800,000 (limited to a Japanese representative director and the capital registered is not more than JPY20 million). The fees quoted include the service fees provided by Kaizen, such as preparation of the Articles of Associations of the Kabushiki Kaisha and other related documentation. For details, please refer to Section 1 of this quotation. Our fees do not cover the provision of registered office and notarization of the identification documents of the shareholder of the Japan company.

For the incorporation of the Japan Kabushiki Kaisha, the investor needs to provide the identification documents and address proof of the shareholders and directors of the Japan Kabushiki Kaisha, the registered capital, the registered office address (if provided by the client), the principal business activities and the business models. For the required documents and materials, please refer to Section 6 of this quotation.

The Japan Kabushiki Kaisha shall appoint a representative director, the representative director could be the individual investor, assisting in collect and pay for the initial capital remittance, the representative director shall have a Japan local bank account, assisting in collect and pay for the investment amount. If the representative director does not have a local personal bank account, they may entrust a third party, such as a Japanese employee, or Kaizen could provide a temporary representative director to complete the procedure of company registration. For the service fee, please refer to Section 2 of this quotation. Upon completion of the bank account opening, the representative director will arrange to remit the investment amount into the company bank account.

In general, the registration of the Japan Kabushiki Kaisha takes around 4 to 5 weeks (Excluding the bank account opening time).

The fees quoted are applicable to the business which does not require an additional license or permit. If the business to be carried out by the Japan Kabushiki Kaisha requires an extra license or permits, Kaizen could assist to apply for such license or permit and the fees will be quoted upon request. Kindly note that this quotation is applicable to the registration of Kabushiki Kaisha in Tokyo, Japan.
 

日本代表處設立程序及費用

概要

本事務所對於設立一家日本代表處（日本駐在員事務所）的顧問費用是232,000日元起（不含稅）。由於日本代表處在日本公司法上不被認為是公司法人，設立時不需要在日本法務局進行註冊登記，所以本所只提供設立日本代表處的顧問諮詢服務。

日本代表處的代表者可以是外國人，也不要求一定要有日本居住地址。但是，根據日本入管法的規定，如外國人需要在日本代表處工作，必須取得合法的在留資格。

日本代表處不具備法人格，所以不能以日本代表處的名義進行銀行賬戶的開設，即銀行開戶及租賃合同等，均需要以個人名義進行。

一、設立一家日本代表處的服務費用

1. 編制設立日本代表處所需資料（如有）；

塞舌爾國際商業公司 (IBC) 的進一步指引

尊敬的客戶:
 

本通告主要綜合了塞舌爾稅務局 (SRC) 最近就稅務收入及稅務識別號碼所發布的指引。

(1) 在塞舌爾產生收入的國際商業公司須於塞舌爾繳稅
 

根據最近有關應課稅收入的指引，任何符合該指引定義源自塞舌爾收入的國際商業公司，都必須於塞舌爾繳稅並履行額外的法定責任，例如準備和提交經審計的年度財務報告以及報稅表。
為確切地了解貴司是否屬於上述範圍，鼓勵閣下能與我們分享貴司的商業計劃書。請注意，如閣下確認在塞舌爾產生收入，貴司董事必須在30天內通知國際商業公司註冊處。就此，為確保我們能及時協助貴司向公司註冊處作出申報，懇請閣下在確定於塞舌爾產生收入來源後的14天內通知我們。

Further guidance for International Business Companies (IBC) in Seychelles

Dear Client,

This update summarizes the recent guidance released by the Seychelles Revenue Commission (SRC) about the taxable income and Tax Identification Number of IBC in Seychelles.

(1) Seychelles-sourced income is taxable in Seychelles

According to the recent guidance on taxable income, any IBC which derives Seychelles-sourced income according to the definition outlined in the Guidance Notes would be taxable in Seychelles. An additional statutory obligation would be imposed to the IBCs with Seychelles-sourced income, such as annual preparation and filing of audited accounts and tax returns.

For a better understanding of whether an IBC falls within this scope, you are encouraged to share the Business plan with us. If your IBC is indeed earning Seychelles-sourced income, the directors of the company must inform the IBC Registry within 30 days of such occurrence. Therefore, you should inform us within 14 days of such occurrence to enable us to assist you in notifying the Registry in a timely manner.

(2) Applying for a Tax Identification Number (TIN)

We are pleased to inform you that following legislative changes in Seychelles, from now on any active Seychelles company with good standing status as well as maintaining its accounting records in Seychelles, preferably at the Registered Office (RO) of the IBC will be able to obtain TIN Number, regardless of whether it derives Seychelles-sourced income. Please note that TIN applications can only be processed by your current Registered Agent.
Currently, the TIN applications can only be performed manually but we expect that an online portal would be finalized by the Department of Information Communications Technology (DICT) within the next few months.

In order to apply for a TIN, IBCs will have to carry out the following:

• Provide a Certificate of Good Standing (CGS) (NB: This will not be necessary once the online portal is rolled out, as the SRC will be able to ascertain an IBC's legal standing through a direct live link with the Registry's database.);
• Provide a supporting directors' resolution reflecting its RO address as the physical location of its accounting records;
• Pay an initial filing fee to start maintaining its accounting records electronically at RO as well as Kaizen. Subsequently, an annual filing fee will be due and payable together with its annual renewal invoice;
• Submit a copy of all its accounting records* electronically for maintenance by RO as well as Kaizen, which can be accessible by the SRC upon request.

We strongly recommend you to take actions at the earliest in making a professional determination on whether your IBCs derive Seychelles-sourced income and inform us promptly if this is the case.

Yours sincerely,
The Kaizen Team

*We wish to remind you of provisions of the IBC Act, pertaining to the type of accounting records expected to be maintained by all IBCs for a minimum period of 7 years from the date of a particular transaction

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:

Tel: +852 2341 1444

Mobile: +852 5616 4140, +86 152 1943 4614

WhatsApp/ Line/ Wechat: +852 5616 4140

Skype: kaizencpa

Hong Kong Representative Office Registration Package #HKRO05 - Registration plus Business Address plus Bank Account plus Working Visa

When a foreign company intends to set up a physical presence in Hong Kong for the purposes of marketing search and development and liaison with suppliers and customers, it could consider applying to set up a Representative Office. What follows is a description of our fees and the documents required for the registration of such a Representative Office in Hong Kong.
 

Marshall Islands Company Incorporation Package #MIIBC02 - Company Registration and Certificate of Incumbency

The package listed below does not include the setting up of bank account. In any case you also need to set up a corporate account for your Marshall Islands company in Hong Kong, you may want to consider our Marshall Islands Company Incorporation Package #MIIBC03- Company Registration

馬紹爾群島公司註冊套裝#MIIBC02 – 公司註冊及公司董事在職證明書
 

下面套裝不包括設立銀行賬戶。如您還需要為您的馬紹爾群島公司在香港設立一個公司賬戶，您可以考慮我們的馬紹爾群島公司（新成立公司） 註冊套裝#MIIBC03

1.馬紹爾群島公司（新成立公司）註冊套裝連同申請公司董事在職證明書

(1)馬紹爾群島國際商業公司(標準資本不多於5萬美元)的註冊費用為美金850元，包括以下服務:

公司註冊
繳納首年牌照費用予馬紹爾群島公司註冊處
首年公司註冊代理費用

美國加州LLC公司註銷/解散套裝

一、美國加州LLC公司套裝服務範圍及費用

本所代理於美國加州註銷/解散一家LLC公司的全套費用為650美元。前述費用具體包含下列服務：

1、本公司的專業服務費；

2、編制相關註銷/解散文件，並提交至美國加州政府（州務卿辦公室）；

3、支付美國加州政府（州務卿辦公室）的註銷/解散登記費。

備註：