MCA发布有限责任合伙企业重要受益所有人相关规则

The Section 90 of Companies Act, 2013 contains provision of maintaining a register of Significant Beneficial owners. Every Company is required to maintain a register of Significant Beneficial owners and such information is required to be changed as and when applicable. In line with Provision of Companies Act, MCA has notified Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 vide Notification No. G.S.R.832(E) dated 9th November, 2023.

Now Limited Liability Partnership firms are required to identify the significant Beneficial owners and required to file applicable forms MCA furnishing information about SBOs. This article contains discussion about provisions of Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023. 

1. Meaning of Significant Beneficial Owner (SBO)

As per Rule 2(k) of LLP (SBO) Rules, "significant beneficial owner" in relation to a limited liability partnership, means a Individual who possessee one or more of the following rights, whether acting alone or together or through one or more persons or trust:

1. 间接持有或连同任何直接持有份额合计不低于10%的出资额；
2. 在管理或政策决策方面拥有不低于10%的投票权；
3. 有权获得或参与不低于10%的利润分配或其他任何形式的分配；
4. 有权以直接持股以外的任何方式行使重大影响或控制权。

However, if an individual does not hold any right or entitlement indirectly then he shall not be considered as a significant beneficial owner.

延伸阅读：来自成员或股东的贷款或存款 | 《2013年公司法》- 第一部分

"significant influence" means the power to participate, directly or indirectly, in the financial and operating policy decisions of the reporting LLP but is not control or joint control of those policies.

2. How to determine whether the Individual is holding the entitlement directly in the reporting LLP

An individual shall be considered to hold a right or entitlement directly in the reporting LLP if any of the following condition is satisfied:

1. 报告主体（LLP）的出资额以该个人名义持有；
2. 该个人根据《2009年有限责任合伙规则》第22B(2)条持有或获得了报告主体（LLP）出资额的实益权益，并已就此向报告主体（LLP）作出了声明。

Reporting LLP means LLP required to comply with the requirements of section 90 of the Companies Act, 2013.

3. How to determine indirect holding in the reporting entity

A individual shall be considered as holding entitlement indirectly in the reporting entity if he satisfies any of the following criteria:

LLP合伙人的性质，应被视为SBO的个人法人团体（无论是在印度境内还是境外注册或成立），非LLP个人：

‍
1. 在该法人团体中持有多数股权；或
2. 在该法人团体的最终控股公司中持有多数股权；印度教未分割家庭（HUF），该HUF的家长（Karta）；合伙企业，个人：
1. 是该合伙企业的合伙人；或
2. 在作为该合伙企业合伙人的法人团体中持有多数股权；或
3. 在作为该合伙企业合伙人的法人团体的最终控股公司中持有多数股权。
例如：
报告主体（LLP）：ABC LLP
报告主体（LLP）的合伙人：XYZ & Co.（合伙企业）
XYZ & Co.的合伙人：DEF Limited
DEF Limited的最终控股公司：GHI Limited。在此情况下，以下个人将被视为在ABC LLP中拥有间接权益：
1. XYZ & Co.的个人合伙人。
2. 在DEF Limited中持有多数股权的个人。
3. 在GHI Limited中持有多数股权的个人；信托，个人：
1. 在全权信托或慈善信托中担任受托人；
2. 在特定信托中作为受益人；
3. 在可撤销信托中作为设立人或委托人。集合投资工具；或由集合投资工具控制的实体，个人：
1. 是集合投资工具的普通合伙人；或
2. 是投资经理；或
3. 当该集合投资工具的投资经理为法人团体或合伙实体时，担任首席执行官。

Majority stake means:

1. 持有法人团体超过二分之一的股本；或
2. 持有合伙实体超过二分之一的出资额；或
3. 持有法人团体超过二分之一的投票权；或
4. 有权获得或参与法人团体（视情况包括合伙实体）超过二分之一的可分配股息、可分配利润或任何其他分配。

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4. What is the meaning of Individual acting together

As per Explanation V of Definition of “Significant Beneficial Owner”, if any individual acts through any person or trust, act with a common intent of exercising any rights or entitlements, or exercising control or significant influence, over a reporting limited liability partnership, pursuant to an agreement or understanding, such individual, or individuals, acting through any person or trust, as the case may be, shall be deemed to be “acting together”.

5. What is the obligation of Reporting LLP

As per Rule 4 of LLP (SBO) rules, Every reporting limited liability partnership is required to take following actions:

1. take necessary steps to find out a significant beneficial owner and upon identification, cause such individuals to make a declaration in Form No. LLP BEN-1
2. In cases where its partner (other than an individual), holds not minimum 10% of its-
   1. contribution; or
   2. voting rights; or
   3. right to receive or participate in the distributable profits or any other distribution payable in a financial year,-

give notice to such partner in Form No. LLP BEN-4, seeking information in accordance with Section 90(5) of Companies Act, 2013 as applied to the limited liability partnership as per the notification.

6. Declaration by SBO

1. SBO At the time of Implementation of Rules: Every individual who is a significant beneficial owner in a reporting limited liability partnership at the time of commencement of this Rules, he shall file a declaration in Form No. LLP BEN-1 to the reporting LLP within 90 days from date of applicability of these rules.

2. Subsequently becoming SBO: Every individual, who subsequently becomes a SBO or where his significant beneficial ownership undergoes any change shall file a declaration in Form No. LLP BEN-1 to the reporting LLP within 30 days of becoming SBO or change.

Where an individual becomes a SBO or where his SBO undergoes any change within 90 days of the commencement of these rules, it shall be deemed that such individual became the significant beneficial owner or any change therein happened on the date of expiry of 90 dats from such commencement, and the period of 30 days for filing Form LLP BEN-1 shall be computed accordingly.

7. Return of SBO

Upon receipt of declaration, the reporting LLP shall file a return in Form No. LLP BEN-2 with the Registrar within 30 days from the date of receipt of such declaration along with applicable fees.

8. Register of SBO

The limited liability partnership shall maintain a register of SBO in Form No. LLP BEN-3.The register shall be open for inspection during business hours for a reasonable time of not less than 2 hours.

9. Non-applicable of SBO Rules

1. Provision of SBO rules shall not apply to the extent the contribution of the reporting LLP is held by:
   1. The Central Government, State Government or any local authority;
   2. a reporting limited liability partnership, or
   3. a body corporate, or

2. An entity controlled by the Central Government or State Government or partly by both;
3. An investment vehicle registered with SEBI such as mutual funds, alternative investment funds (AIF), Real Estate Investment Trusts (REITs), Infrastructure Investment Trust (lnVITs).
4. an investment vehicle regulated by the RBI or the Insurance Regulatory and Development Authority of India, or the Pension Fund Regulatory and Development Authority.

10. Application to Tribunal

The reporting LLP shall apply to the Tribunal in following cases:

1. where any person fails to give the information required by the notice in Form No. LLP BEN-4 within the time specified therein; or
2. where the information given is not satisfactory, under sub-section (7) of section 90 of Companies Act, 2013

On application of LLP, the Tribunal may any order which Tribunal deems fit, including-

1. 对相关出资额权益转让的限制；
2. 暂停相关出资额的利润分配权或任何其他分配权；
3. 暂停表决权；