加纳小贷公司注册流程及费用介绍
The Processes for Applying and Securing A Microfinance Operating Licence in Ghana 申请和获得加纳小额信贷经营许可证的程序
Introduction 介绍
To obtain a License in Ghana for the operation of the business of microfinance (moneylending), one has to go through a three-pronged process.
要在加纳获得经营小额信贷（放款）业务的许可证，必须经过三个步骤。
The applicant, with the assistance of Legalstone Solicitors LLP, would have to ensure that the regulatory regime in 3 key government of Ghana agencies is adhered to. These are as follows:
申请人必须在Legalstone律师事务所的协助下，确保遵守加纳3个主要政府机构的监管制度。这些如下：
1. Registrar General’s Department of Ghana 在加纳总局注册
2. Ghana Investment Promotion Centre 在加纳投资促进中心注册
3. Bank of Ghana (BoG) 在加纳银行（BoG）申请
Registration with Registrar General’s Department
在注册总处注册
l To operate a Microfinance (Moneylending) business in Ghana, one of the conditions that the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930) provides, is that an entity must be a limited liability company. The Companies Act, 2019 (Act 992), governs the organisation of companies in Ghana. Companies in Ghana may be either public or private (not more than 50 members or debenture holders) and unlimited, limited by shares or limited by guarantee.
要在加纳经营小额信贷（Mylylending）业务，2016年《银行和专门存款机构法》（第930号法案）规定的条件之一是，实体必须是有限责任公司。 2019年《公司法》（第992号法）规范了加纳的公司组织。加纳的公司可以是公开或私有的（不超过50名成员或债券持有人），并且不受限制，可以是股份限制或担保限制。
l Since the Act, that is Specialised Deposit-Taking Institutions Act, 2016 (Act 930), demands that the special purpose vehicle for the acquisition of a license shall be a private limited liability company, our focus shall be limited to such type of company.
由于该法案（即《 2016年专业存款机构法》（第930号法案））要求获得许可证的特殊目的工具应为私人有限责任公司，因此我们的重点应限于此类公司。
l Company Limited by Shares– an incorporated company with share capital that cannot offer its shares to the public. This is the most popular company structure in Ghana. Generally, a member’s liability is limited to the amount unpaid, if any, on the shares they hold. The company’s Board of directors manages its day-to-day activities.
股份有限公司-一家不能将其股份公开发行的股本公司。这是加纳最受欢迎的公司结构。通常，会员的责任仅限于其所持股份的未付金额（如果有）。该公司的董事会管理其日常活动。
To incorporate a private limited liability company limited by shares with the business of operating microfinance in Ghana, one must decide the following;
要将一家股份制有限责任公司与加纳的小额信贷业务合并，必须做出以下决定：
1. Decide who will act as the company’s first directors. A company incorporated and registered in Ghana must have a minimum of two directors, both natural persons over 21 years, one of whom must be a permanent resident of Ghana.
确定谁将担任公司的第一任董事。在加纳注册成立的公司必须至少有两名董事，两名董事均为21岁以上的自然人，其中一名必须是加纳的永久居民。
2. The directors must also appoint the company secretary, who may be a natural person or a body corporate. As part of the new prescription by the companies act, among the persons qualified to be appointed a company secretary is a barrister or solicitor in good standing in the Republic of Ghana.
董事还必须任命公司秘书，该秘书可以是自然人，也可以是法人团体。作为公司法新规定的一部分，在有资格被任命为公司秘书的人员中，有在加纳共和国信誉良好的大律师或律师。
3. The directors are also mandated to appoint the first auditors of the company.
董事还受命任命公司的第一批审计师。
4. The company must choose a business name and must confirm whether the business name is available for use by the company.
公司必须选择一个公司名称，并且必须确认该公司是否可以使用该公司名称。
5. The company must as well register with the Ghana Revenue Authority for the issuance of tax identification number (TIN)
公司还必须向加纳税收局注册，以发行税号（TIN）
The regulation of the company must be prepared. The regulation must be signed by one or more of the initial subscribers in the presence of an independent adult witness and must state:
公司的规章制度必须准备。该规定必须由一名或多名初始订户在独立的成人证人在场的情况下签署，并必须声明：
l The name of the company 公司名称
l The company’s objects or authorised business 公司的宗旨或授权业务
l That the company can enter into a legally binding agreement 公司可以签订具有法律约束力的协议
l The name of the first directors of the company 公司首任董事的姓名
l That the powers of the directors are limited in accordance with the law依法限制董事的权力
l The number of shares in which the company is registered公司注册的股份数
l The number of shares each subscriber will own on incorporation and the amount payable for the shares每个注册人在公司注册时将拥有的股份数量以及股份应付金额
l A declaration that the liability of the members of the company is limited声明公司成员的责任是有限的
If the Registrar is satisfied that the information contained in the application and the supporting documents are accurate, a certificate of incorporation will be issued.
注册总局如信纳申请书及证明文件所载的资料准确无误，便会发出公司注册证书。
Legalstone Solicitors would assist your organisation to go through the registration process at the Registrar General’s Department. Kindly note that there are fees and charges payable to the Registrar General’s Department for administrative purposes.
Legalstone律师会协助您的组织在注册总局部门进行注册流程。请注意，出于行政管理的目的，应向处长支付费用。
Registration with the Ghana Investment Promotion Centre (GIPC)
在加纳投资促进中心（GIPC）注册
After the said certification from the Registrar Generals Department, we will apply for a certificate of compliance from the Ghana Investment Promotion Centre (GIPC). The Ghana Investment Promotion Centre Act, 2013 (Act 865), requires all entities with foreign participation to register with the centre. Registration with the centre guarantees some benefits to the foreign shareholder, including guarantees against expropriation, investment guarantees, transfer of capital, profits, and personal remittances. This Act, more importantly, sets the minimum capital requirement for the entity as well as the benefits of an automatic work quota that comes with it.
在获得注册总局部门的上述证明后，我们将向加纳投资促进中心（GIPC）申请合规证明。 2013年《加纳投资促进中心法》（第865号法）要求所有有外国参与的实体在该中心注册。在中心注册可以为外国股东带来一些好处，包括不被征收担保，投资担保，资本转移，利润和个人汇款。更重要的是，该法案为实体设定了最低资本要求以及随之而来的自动工作配额的好处。
The law requires that, where all the equity of the company is wholly held by the foreign investor in a company incorporated to offer services, the investor must invest a minimum of not less than FIVE HUNDRED THOUSAND UNITED STATES DOLLARS (USD500,000.00. The minimum capital requirement for money lending business (which is the business of services) under the GIPC Act shall be US$500,000.00.
法律要求，如果公司的全部股权由外国投资者在提供服务的公司中全资拥有，则投资者必须投资至少不少于50万美元的资金（500,000.00美元。根据GIPC法案，放贷业务（即服务业务）的资本要求为500,000.00美元。
However, where the foreign investor intends to engage in the business of services and the said foreign investor has a Ghanaian partner, the foreign investor is required to invest a foreign capital of less than TWO HUNDRED THOUSAND UNITED STATES DOLLARS (USD200,000.00) in cash, or capital good relevant to the investment or a combination of both by way of equity participation and the person who is a citizen of Ghana must hold not less than 10% of the equity.
但是，如果外国投资者打算从事服务业务，并且该外国投资者有加纳合伙人，则该外国投资者必须投资少于二十万美元的外国资本。（USD200,000.00）的现金，与投资相关的资本品或通过股权参与和加纳公民的两种方式的组合，必须持有不少于10％的股权。
The minimum capital requirement under the GIPC Act must be contrasted with that under the Bank of Ghana regulations. The Bank of Ghana demands companies under TIER 3 to have a minimum capital of not less than GH¢2,000,000 [Two million Ghana Cedis only]. To this extent, whether the yet to be incorporated business shall be arranged under a joint venture or not, the minimum capital shall be US$500,000.00.
GIPC法规定的最低资本要求必须与加纳银行规定的最低资本要求相对照。加纳银行要求TIER 3下的公司的最低资本不少于2,000,000格里夫纳（仅200万加纳塞地）。就此而言，无论尚未成立的公司应由合资企业安排，最低资本应为500,000.00美元。
Incentives and Benefits under the GIPC Act
GIPC法案规定的激励和利益
The GIPC Act provides for automatic incentives and benefits as follows:
GIPC法规定自动奖励和利益如下：
1. Customs Import Duty Exemptions (There are custom duties exemption for plant, machinery, equipment, and parts thereof) 海关进口关税豁免（工厂，机械，设备及其零件有海关关税豁免）
2. Various Tax benefits (Subject to some conditions) 各种税收优惠（视某些条件而定）
3. Investment Guarantees (Free Transferability of Capital, Profits and Dividends and immigrant quotas depending on the amount of paid-up capital of the enterprise) 投资担保（资本，利润和股息以及移民配额的自由转移，取决于企业的实收资本额）
4. Conditions for the Application of the License from the Bank of Ghana (BOG) 加纳银行（BOG）的许可证申请条件