T K Lo & Co

Hong Kong CPA Firm



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 Copyright 1999-2018 All Rights Reserved


 

Significant Controller Register (SCR)

(Keeping Requirements and Practical Implications in the Coming Days)

 With effect from 1 March 2018, Hong Kong Private and Limited by Guarantee Companies all are required to keep a SCR, other than Register of Members and Register of Directors, in order to fulfil Hong Kong’s international obligations. This SCR is not required to disclose in the public records of Companies Registry, BUT copies or inspection of such SCR maybe demanded by law enforcement officers of Government departments, including

l   Companies Registry

l   Inland Revenue Department

l   Customs and Excise Department

l   Immigration Department

l   Securities and Futures Commission

l   Hong Kong Monetary Authority

l   Hong Kong Police Force

l   Insurance Authority

l   Independent Commission Against Corruption

 We must call attention that any failure to comply with the SCR requirements is a criminal offence and companies should consider the practical implications arising from operation nature and ownership status in compliance with the SCR requirements, together with other new local laws and international regulations development in the coming days, including-

l   Inland Revenue (Amendment) (No. 6) Bill 2017 – Transfer Pricing

l   Anti-Money Laundering and Counter-Terrorist Financing Ordinance (AMLO)

l   Base Erosion and Profit Shifting (BEPS) of Organisation for Economic Co-operation and Development (OECD)

l   Tax Compliance for US Assets and Beneficiaries

l   Tax Compliance for business operations in Mainland China  

Free of charges : Citizen’s Secretarial Services Limited acting as Company Secretary

Although the SCR are not covered by our retaining services of acting as Company Secretary for Hong Kong companies, we would like to assure our relevant clients having proper compliance to the new laws in identification, giving notice, documentation proof and place of keeping SCR. Furthermore, these proper compliances will affect our subsequent obligations as a company service provider under the new licensing regime of AMLO and will affect our subsequent obligations in advisory and auditing services (e.g. audit qualification for any non-compliance to SCR), if any. Unless the client would rather seek in-house or other professional advices, our staff members are ready to assist the setting up the SCR free of charges for all eligible clients during the period from 1 February 2018 onwards. Free of charges assistance will also be given immediately to new Company Secretary retaining service, even the service commencement date maybe half year after the SCR effective date 1 March 2018.

HK$1,500 or more for SCR’s normal charges

For any other new client or former client of retaining service expired before 1 February 2018, we could provide the SCR setting up service at HK$1,500 or more depending on the complication in assessment and documentation preparation. Discount of HK$500 maybe given to clients which have already engaged us to prepare Annual Return 2017.

 HK$1,000 for Designated Representative

The amended Hong Kong Companies Ordinance also demands each company must have at least one Designated Representative to assist and liaise the law enforcement officer of the above mentioned nine departments. The Designated Representative can be member, director or employee of the company, who is a natural person residing in Hong Kong. Subject to our assessment and acceptance, we can provide Designated Representative service at an annual charge of HK$1,000 under licensing regime or accounting professional status.

We are in the middle of assisting clients to comply with the new compliance requirements. If you have any queries on the circumstances of your company, please contact our staff member. At last but not least, we would like to remind significant controllers that they may need to seek professional advices on personal and business obligations to the company’s affairs after the setting up of the SCR. 





至各客戶: 

重要控制人登記冊

(關於備存規定及其實際影響) 

為履行香港的國際責任,新規定於201831日實施,所有在香港註冊成立的私人公司及擔保有限公司,除成員及董事登記冊外,必須備存重要控制人登記冊。該重要控制人登記冊不需要披露於公司註冊處的公開紀錄,但政府機構的執法人員可要求查閱或複印該重要控制人登記冊,包括 :

l  公司註冊處

l  稅務局

l  香港海關

l  入境事務處

l  證券及期貨事務監察委員會

l  香港金融管理局

l  香港警務處

l  保險業監管局

l  廉政公署

 

我們鄭重提醒凡未有履行上述責任,即屬刑事罪行。各客戶在遵從新規定時應須一併考慮其業務性質、擁有權新實施及近日提交修訂的香港法例以及國際政策發展的實際影響,包括 :

l  2017年稅務(修訂)(6) 條例草案 - 轉讓定價

l  打擊洗錢及恐怖分子資金籌集條例《打擊洗錢條例》

l  經濟合作與發展組織(經合組織)提出打擊「侵蝕稅基及轉移利潤」

l  美國資產及受益人的稅務規定

l  國內營商的稅務規定

不額外收費: 聘任人人秘書服務有限公司為香港公司秘書

人人秘書服務有限公司現行提供的香港公司秘書聘任服務並未包括編製重要控制人登記冊。不過,我們期望確保有關客戶能符合新規定,識別其重要控制人、向重要控制人發出通知、保留文件憑證和於合適地點備存該重要控制人登記冊。此外,客戶能否遵從新規定將影響根據《打擊洗錢條例》新發牌制度下作為公司服務提供者及本事務所在諮詢和審計服務方面的往後責任 (例如對未有履行備存重要控制人登記冊責任的公司作出審計保留意見) 。除非客戶選擇尋求內部或其他專業意見我們會協助在201821日與及後所有符合資格的客戶準備其重要控制人登記冊,而不會額外收費。新聘任人人秘書服務有限公司為香港公司秘書的客戶即使聘任日期是新規定實施日201831日起的半年內我們也提供此服務 

準備重要控制人登記冊 : 收費為港幣1,500元或以上

其他新客戶或香港公司秘書聘任服務已於201821日前到期的前客戶我們仍可協助準備重要控制人登記冊視乎個別客戶編製文件的複雜程度 收費為港幣1,500元或以上 如客戶已委託我們代辦2017年公司年報收費可獲扣減港幣500元。 

指定代表:收費為港幣1,000

新修訂的香港公司條例亦規定每間公司必須至少有一名指定代表協助和聯絡上述九個部門的執法人員。公司的指定代表須由公司的股東、董事或僱員擔任,而且必須是居於香港的自然人。我們作為公司服務持牌人及會計專業人士也符合擔任指定代表的要求。若經過我們評估及同意後,委託我們出任指定代表的服務收費為每年度港幣1,000元。 

我們現正協助客戶遵守新規定。若閣下對 貴公司的情況有任何疑問,請聯絡我們的同事。最後,我們必須提醒所有重要控制人在建立重要控制人登記冊後,或有需要根據其公司狀況尋求個人和商業責任的專業意見。


Eng Chi





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