Manson CPA

🚨【Manson CPA 個案分享】公司註冊處執法效率大幅提升！遲交周年申報表，隨時收到傳票上庭！
我們最近處理一個真實個案：

公司A

成立週年日：2024年3月11日

法定期限：須於 42日內（即2024年12月14日前） 交付周年申報表（NAR1）

董事狀況：完全忘記自己擁有這間公司

📍 事件時間軸：
➡️ 2024年12月30日
收到公司註冊處「未有交付周年申報表通知書」（NCO1），要求28日內簽署確認書、繳付$600罰款、補交NAR1及註冊費

➡️ 2025年2月4日
由於未有回應，收到法庭傳票，要求負責人於 2025年3月6日 親自到西九龍裁判法院答辯

➡️ 結果
董事收到傳票後才「識得驚」，急找 Manson CPA 協助

📌 我們想帶出的3個重點：
1️⃣ 公司註冊處執法效率已大幅提升
過去遲交2-3年才可能收到傳票，現在只是過了限期16天就已發出NCO1，再過一個多月就發出法庭傳票。不要再抱有「無人執法」的幻想。

2️⃣ 中小企負責人不能掉以輕心
即使公司沒有營運，董事和股東仍然是「負責人」。不按時交周年申報表、商業登記費，後果可以非常嚴重。

3️⃣ 公司若已無用途，盡快註銷
不要因為「忘記」或「覺得麻煩」而拖延。與其累積罰款、面對法律風險，不如及早處理。

📜 法例原文話你知（《公司條例》第622章）
🔹 第662條 — 交付周年申報表的責任

第(1)款：私人公司須在申報表日期後的42日內交付周年申報表。

第(2)款：如公司沒有遵從，即屬犯罪。

第(6)款：公司及其每名責任人 —

(a) 一經定罪，可各被處罰款 $50,000；及

(b) 可就該罪行持續期間的每一日，各被處罰款 $1,000。

⚠️ 意味著：每一位董事、公司秘書及經理都可被個人檢控，罰款按日計算，越拖越多！

🔹 第899條 — 處長發出通知的權力

處長可向公司發出書面通知，要求限期履行條件，否則可提出檢控。

這就是NCO1的法源。28日內不處理，直接啟動檢控。

🔹 第744至746條 — 處長將公司剔除註冊的權力

如公司不回應通知，處長可不另行通知將公司除名解散，公司名下所有資產（包括銀行戶口資金）歸於政府所有。

🔹 第749至750條 — 自願註銷公司

公司若已停業超過3個月、無負債、無訴訟、無香港物業，可申請自願註銷。

✅ Manson CPA 提提你：
不要等到收到法庭傳票才「識得驚」。

如果你：

收到NCO1或法庭傳票

不確定公司是否合規

想註銷已無營運的公司

📞 歡迎WhatsApp我們查詢，免費初步諮詢。

我們可以幫你：
✅ 補交周年申報表
✅ 處理NCO1及繳款
✅ 申請公司註銷
✅ 出庭前合規支援

🚨 [Manson CPA Case Study] Companies Registry is now enforcing the law FAST!
Real case we handled:

Company A

Anniversary: 11 March 2024

Deadline: Annual Return (NAR1) due within 42 days (by 14 December 2024)

The director forgot he even owned the company

📍 Timeline:
➡️ 30 December 2024
Received NCO1 notice under Section 899, requiring sign confirmation, pay $600, file NAR1 + fee

➡️ 4 February 2025
No response → received court summons to appear on 6 March 2025

➡️ Result
Director panicked and sought help from Manson CPA

📌 Key Takeaways:
1️⃣ Enforcement is now FAST – NCO1 issued just 16 days after deadline, summons within weeks.

2️⃣ Directors are personally liable – Even inactive companies.

3️⃣ Strike off unused companies – Don't let "I forgot" turn into fines and court.

📜 Companies Ordinance (Cap. 622) – Key Sections
🔹 Section 662 – Duty to deliver annual returns

(1) Deliver within 42 days.

(2) Failure = offence.

(6) Company + every responsible person –

(a) Fine up to $50,000 on conviction

(b) Further fine of $1,000 for each day the offence continues

🔹 Section 899 – Registrar's power to give notice

Registrar can issue NCO1. Failure to act within 28 days = prosecution.

🔹 Sections 744-746 – Power to strike off

If no response, Registrar can strike off company without further notice. Assets become government property.

🔹 Sections 749-750 – Voluntary deregistration

For companies that have ceased business >3 months, no liabilities, no HK property.

✅ Manson CPA says:
Don't wait until you receive a court summons.

If you:

Received NCO1 or a court summons

Are unsure about compliance

Want to strike off an inactive company

📞 WhatsApp us for a free initial consultation.

We can help you with:
✅ Late filing of annual return
✅ NCO1 response and payment
✅ Company deregistration application
✅ Pre-court compliance support

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📊 The $2 Million Tax Break Most Hong Kong Businesses Are Missing

Did you know that Hong Kong's two-tiered profits tax system can save your business up to 41.25% on the first HK$2 million of assessable profits? Yet many businesses aren't optimizing their tax position correctly.

🎯 At Manson CPA, our certified professionals reveal the key strategies:

✅ Leverage the preferential 8.25% rate (vs 16.5%) on first HK$2M
✅ Navigate offshore profits exemption claims effectively
✅ Optimize business structure for maximum tax efficiency
✅ Maintain compliance while minimizing tax burden

📈 Recent Case Study:
A fintech startup approached us mid-year with concerns about their tax exposure. Through strategic restructuring and proper offshore profit documentation, we helped them save over HK$165,000 in their first year alone.

⚠️ Common Pitfall Alert:
Many businesses incorrectly assume all offshore profits are automatically tax-exempt. The IRD requires comprehensive documentation proving where profit-generating activities occur.

🔍 Ready to optimize your tax position? Contact our team for a strategic tax review session.

📱 WhatsApp: +852 5116 4889
🌐 Website: https://mansoncpa.com/