PMSA Annual Report 2024-25

行政總裁報告 Chief Executive Officer’s Report 財務報告 Financial Highlights 年度概覽 Highlights of the Year 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 主席的話 Chairperson’s Message 111 Annual Report 2024-25 Property Management Services Authority 物業交易徵款 物業交易徵款機制是根據《物管條例》及 其下的《徵款規例》所訂立，並自 2018 年 7 月 1 日起實施。根據規例，監管局可向 《印花稅條例》（第 117 章）附表 1 第 1(1) 類 所界定、須就轉讓香港不動產（包括住宅 及非住宅物業）而繳付印花稅的售賣轉易 契承讓人收取徵款，每宗交易定額徵收港 幣 350 元。 監管局本年度的徵款收入為港幣 2,774 萬 元，涉及物業交易約 78,700 宗。根據《物 管條例》，欠繳或逾期繳付徵款者可被罰 款，罰款額視乎逾期日數累進計算，最低 罰款額為應繳徵款的兩倍，最高可達 10 倍。年內監管局共處理 103 宗欠繳或逾期 繳款個案，較上年度增加 32% ，相關罰 款收入為港幣 20 萬元。 牌照費 物管業發牌制度於 2020 年 8 月 1 日正式實 施，物管公司及物管從業員申領牌照時須 向監管局繳交牌照費（包括申請費）。 監管局本年度的牌照費收入為港幣 1,826 萬元，發出合共 4,786 個物管人及物管公 司牌照。 財務報表 依據法定要求，監管局須編製真實而中肯 的財務報表，相關報表嚴格遵循香港會計 師公會頒布的《香港財務報告準則》及相 關詮釋指引。 監管局的財務報表由委任的外聘核數師進 行獨立審計， 2024-25 財政年度的審計工 作由李福樹會計師事務所負責執行。 Property Transaction Levy Collection The arrangement for property transact ion levy col lect ion was establ ished in accordance wi th the PMSO and i ts corresponding Levy Regulation, which came into effect as from July 1, 2018. The PMSA collects levy from transferees in respect of conveyance on sale of immovable properties (both residential and non-residential) in Hong Kong which are chargeable with stamp duty as defined under head 1(1) in the First Schedule to the Stamp Duty Ordinance (Cap. 117). The amount of levy payable for each leviable instrument is HK$350. The PMSA had received a total levy income of HK$27.74 million from around 78,700 property transactions in the year. According to the PMSO, late payment or non-payment of levy is subject to penalty, the amount of which ranges from 2 to 10 times the amount of the levy, depending on the duration of the delay. There were 103 cases of outstanding or late payment dealt with during the year, an increase of 32% compared to last year, involving a total penalty of HK$0.2 million. Licence Fees Wi th the implementat ion of the l icensing regime for the PM industry as from August 1, 2020, PM companies and pract i t ioners are requi red to pay l icence fee ( including application fee) to the PMSA when applying for licence. The PMSA had altogether issued 4,786 PM practitioner and PM company licences in the year. A total of HK$18.26 million licence fee (including application fees) was received. Financial Statements The PMSA has to prepare financial statements that give a true and fair view in accordance with the accounting standard, financial reporting standard and interpretation issued by the Hong Kong Institute of Certified Public Accountants. The aforesaid financial statement was audited by an external auditor appointed by the PMSA. F.S. Li & Co. was appointed by the PMSA as the external auditor to provide audit services for the financial year 2024-25.