TKL

Disclaimer: Material in this website is for general reference , surfers should take appropriate professional advice upon particular circumstances.

免責聲明:本網頁內容只供一般參考,瀏覽者須按其情況諮詢適當的專業意見

Copyright 1999-2012 All Rights Reserved

祝人人 2012

龍情密意 生意興龍


The Directors may meet together for the despatch of business, adjourn, and otherwise regulate their meetings, as they think fit. Questions arising at any meeting shall be decided by a majority of votes. In case of an equality of votes, the chairman shall have a second or casting vote. A Director may, and the Secretary on the requisition of a Director shall, at any time summon a meeting of the Directors. The Directors may pass a resolution by teleconference and the meeting shall be deemed to have taken place at that location where a majority of the Directors happen to be present, failing which at that location where the Chairman happens to be present. Many trade associations will have their AGM for electing new directors for coming year. Please note the requirement that association cannot appoint corporate director to take care affairs of the assocations. Non-shareholder cannot attend the general meeting of shareholders. Any shareholder's representative need to have their Proxy ready for his/her voting on behalf of registered shareholder in general meeting. Many companies' the first Profits Tax instalment will be payable commencing from November 2011. If any company hopes to hold over the provisional tax amount, it needs to apply 28 days before the payment due date. Formation of Charitable Foundation will take longer period up to around half a year to obtain the tax exemption status according to the recent approved application. A company or an association need to plan ahead for any proposal to amend their M&A due to the requirements to satisfy the approval in general meeting and the time limit of submission the resolution to Companies Registry. Clients may note that their accounting result is normally different from the tax result. The accounting profit or loss is not equal to the tax assessable profits or adjusted loss. It is because that in tax computation there is a different set of regulations to recognise the chargeability and deductibility of income and expenditure items, and depreciation allowance calculation. NAS (Non Assurance Service) are subject to our assessment in course of provision of audit service to a client. Client should allow us to send different staff members to perform Audit or NAS. We have to obtain the written consent of all shareholders before the issue of financial statements of a company prepared under Hong Kong SME framework. If any shareholder will be out of town, please arrange to have your signed consent ready. Otherwise, other shareholders could not issue Hong Kong SME financial statements.		董事如認為適合，可舉行會議以處理事務、將會議延期及以其他方式規管會議。在任何會議上產生的問題，須由過半數票決定。如票數均等，主席有權投第二票或決定票。任何董事可(而秘書應董事的請求書)於任何時候召集董事會議。董事可舉行電傳會議通過決議，較多董事或主席身處的地點會當作會議地點。許多行業的商會在每年的股東週年大會選舉新的董事，各商會不能委任公司董事處理會務。非股東不能參加股東大會，股東的代表需要準備授權書以證明他/她可出席股東大會並替註冊股東投票。由十一月開始, 很多公司需繳交第一期的利得稅,若希望緩繳暫繳稅者,必須在繳付暫繳稅限期前28天向稅務局申請據悉近期成功獲准免稅資格的慈善團體申請個案,約需六個月較長的時間方可完成如公司或協會需要建議任何修改章程細則，務須提前計劃，因有關建議要讓股東或會員有充分的時間考慮及於股東或會員大會上批准通過，並在限時內呈送公司註冊處。客戶可能會注意到他們的會計結果通常是與稅務結果不同。會計溢利或虧損不等於課稅利潤或調整虧損。這是因為在兩套規則下承認的收入和支出、計算折舊扣除免稅額等項目不盡相同。我們向客戶提供審計服務的過程中有可能遇到我們其他已提供的非核證服務（NAS）。客戶須允許我們派遣不同的工作人員執行審計或非核證服務，以確保我們的審計是基於員工的獨立評估。在發出香港中小型企業框架下編寫的財務報表之前，我們必須獲得全體股東的書面同意。如果任何股東打算外遊，請準備好您的簽署安排。否則，其他股東不能單方面授權簽發香港中小企業財務報表。