物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 102 物業管理業監管局 2023-24 周年報告 財務狀況 Financial Highlights 監管局需擬備真實而中肯的財務報表。這 些財務報表符合香港會計師公會公佈的會 計準則、報告準則和詮釋。上述財務報表 由監管局委任的外聘核數師審核。李福樹 會計師事務所在 2023-24 財政年度擔任監 管局的外聘核數師，為監管局提供審計服 務。 收取徵款 《徵款規例》於 2018 年 7 月 1 日起實施。監 管局可向《印花稅條例》（第 117 章）附表 1 第 1(1) 類可予徵收印花稅的用以轉讓香港 不動產（包括住宅物業及非住宅物業）的 售賣轉易契的承讓人收取徵款。每份售賣 轉易契的徵款款額為港幣 350 元。 監管局本年度的徵款收入為港幣 2,583 萬 元，當中涉及約 73,400 宗物業交易。根 據《物管條例》，欠交或逾期繳付徵款可 被施加罰款，罰款款額視乎逾期時間長短 而定，最低罰款款額為徵款款額的雙倍， 最高則達 10 倍。年內監管局共處理了 78 宗欠交或逾期繳付徵款的個案，較去年減 少 34% ，涉及罰款港幣 15 萬元。 牌照費 在物管業發牌制度下，監管局本年度發出 共 7,668 個物管人及物管公司牌照，年度 申請費及牌照費收入為港幣 1,711 萬元。 The PMSA has to prepare financial statements that give a true and fair view in accordance with the accounting standards, financial reporting standards and interpretations issued by the Hong Kong Institute of Certified Public Accountants. The aforesaid financial statements were 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 2023-24. Levy Collection The Levy Regulation was implemented with effect from 1 July 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$25.83 million from around 73,400 property transactions in the year. According to the PMSO, late payment or non-payment of levy is subject to a 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 78 cases of outstanding or late payment dealt with during the year, which was a decrease of 34% compared to last year, involving a total penalty of HK$0.15 million. Licence Fees Under the PM industry l icensing regime, the PMSA had altogether issued 7,668 PM Practitioner and PM Company l icences in the year 2023-24. A total of HK$17.11 mi l l ion licence fees (including application fees) were received.