百慕達已發布了一份諮詢文件和立法草案，列出了根據《2023 年企業所得稅法》應受理的民事和刑事處罰。該法案規定，跨國實體的百慕達居民實體需在 2025 年 1 月 1 日以後開始的財政年度繳納企業所得稅。 諮詢回應可在 2025 年 2 月 21 日之前提交。
BERMUDA: Penalty regime proposed for corporate income tax
Bermuda has issued a consultation paper and draft legislation setting out civil and criminal penalties due under the Corporate Income Tax Act 2023. The Act imposes corporate income tax on Bermuda-resident entities of multinational entities for fiscal years beginning after 1 January 2025. Consultation responses can be submitted until 21 February 2025. A further consultation will follow in March 2025 to address the broader administrative provisions relating to the timing of tax payments, returns and other matters.
Sources:
Bermuda government
Bermuda government (consultation paper, PDF)