{"id":186,"date":"2026-05-02T08:17:11","date_gmt":"2026-05-02T08:17:11","guid":{"rendered":"https:\/\/sparksconsultation.com\/?page_id=186"},"modified":"2026-05-02T08:19:14","modified_gmt":"2026-05-02T08:19:14","slug":"ird-penalty","status":"publish","type":"page","link":"https:\/\/sparksconsultation.com\/zh\/solutions\/accounting-tc\/ird-penalty\/","title":{"rendered":"\u6536\u5230\u7a05\u5c40\u4fe1\uff0f\u7f70\u6b3e\uff1f\u5148\u5206\u6e05\u695a\u554f\u984c\u4f86\u6e90"},"content":{"rendered":"\n
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\"\"<\/figure>\n<\/div>\n\n\n\n
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\"\"<\/figure>\n<\/div>\n<\/div>\n\n\n\n
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\"\"<\/figure>\n\n\n\n

Sparks Penalty Support <\/p>\n<\/div>\n<\/div>\n\n\n\n

\u6536\u5230\u7a05\u5c40\u4fe1\uff0f\u7f70\u6b3e\uff1f
\u5148\u5206\u6e05\u695a\u554f\u984c\u4f86\u6e90<\/h1>\n\n\n\n

\u9072\u4ea4\u5831\u7a05\u3001\u6536\u5230 IRD \u4fe1\u4ef6\u3001NAR1 \u903e\u671f\u3001\u516c\u53f8\u79d8\u66f8\u6587\u4ef6\u6f0f\u505a\uff0c\u8655\u7406\u65b9\u5411\u90fd\u4e0d\u540c\u3002\u4e0d\u8981\u53ea\u554f\u300c\u7f70\u6b3e\u5e7e\u591a\u300d\uff0c\u5148\u78ba\u8a8d\u662f\u54ea\u4e00\u985e\u5408\u898f\u554f\u984c\u3002<\/p>\n\n\n\n

\n
WhatsApp \u4e86\u89e3\u9ede\u8655\u7406<\/a><\/div>\n\n\n\n
\u5148\u4e86\u89e3\u516c\u53f8\u60c5\u6cc1<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n
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\"\"<\/figure>\n<\/div>\n\n\n\n
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\"\"<\/figure>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
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<\/span>
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\n QUICK ANSWER\n <\/div>\n\n

\n \u6536\u5230\u4fe1\u4ef6\u5f8c\uff0c\u6700\u91cd\u8981\u662f\u5148\u4e0d\u8981\u62d6\n <\/h2>\n\n

\n \u7a05\u5c40\u4fe1\u4ef6\u3001\u5831\u7a05\u8868\u3001\u7f70\u6b3e\u901a\u77e5\u3001\u516c\u53f8\u8a3b\u518a\u8655 NAR1 \u903e\u671f\uff0c\u6bcf\u4e00\u985e\u90fd\u6709\u4e0d\u540c\u671f\u9650\u548c\u8655\u7406\u65b9\u5f0f\u3002\u8d8a\u65e9\u5206\u6e05\u695a\u554f\u984c\u4f86\u6e90\uff0c\u8d8a\u5bb9\u6613\u5b89\u6392\u6703\u8a08\u3001\u5be9\u8a08\u3001\u5831\u7a05\u6216\u516c\u53f8\u79d8\u66f8\u670d\u52d9\u8ddf\u9032\u3002\n <\/p>\n\n <\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
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\n FIRST CHECK\n <\/div>\n\n

\n \u4f60\u6536\u5230\u7684\u662f\u7a05\u5c40\u4fe1\uff0c\u9084\u662f\u516c\u53f8\u8a3b\u518a\u8655\u554f\u984c\uff1f\n <\/h2>\n\n

\n \u5f88\u591a\u516c\u53f8\u6703\u628a\u300c\u5831\u7a05\u300d\u3001\u300c\u5e74\u5be9\u300d\u3001\u300cNAR1\u300d\u3001\u300cBR\u300d\u6df7\u5728\u4e00\u8d77\uff0c\u4f46\u5176\u5be6\u6d89\u53ca\u4e0d\u540c\u653f\u5e9c\u90e8\u9580\u548c\u4e0d\u540c\u8655\u7406\u65b9\u6cd5\u3002\n <\/p>\n <\/div>\n\n

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IRD \u7a05\u5c40\u76f8\u95dc<\/h3>\n

\n \u5e38\u898b\u5305\u62ec\u5229\u5f97\u7a05\u5831\u7a05\u8868\u3001\u9072\u4ea4\u5831\u7a05\u3001\u7a05\u52d9\u67e5\u8a62\u3001\u7f70\u6b3e\u901a\u77e5\u6216\u4f30\u8a08\u8a55\u7a05\u3002\n <\/p>\n

\n \u901a\u5e38\u9700\u8981\u6aa2\u67e5\uff1a\u5e33\u76ee\u3001\u5be9\u8a08\u3001\u5831\u7a05\u8868\u3001\u7a05\u5c40\u671f\u9650\u3002\n <\/p>\n <\/div>\n\n

\n

\u516c\u53f8\u8a3b\u518a\u8655\u76f8\u95dc<\/h3>\n

\n \u5e38\u898b\u5305\u62ec NAR1 \u5468\u5e74\u7533\u5831\u8868\u903e\u671f\u3001\u516c\u53f8\u79d8\u66f8\u6587\u4ef6\u6f0f\u505a\u3001\u516c\u53f8\u8cc7\u6599\u672a\u66f4\u65b0\u3002\n <\/p>\n

\n \u901a\u5e38\u9700\u8981\u6aa2\u67e5\uff1aNAR1\u3001\u516c\u53f8\u79d8\u66f8\u3001\u5468\u5e74\u7533\u5831\u3001\u516c\u53f8\u7d00\u9304\u3002\n <\/p>\n <\/div>\n\n <\/div>\n\n <\/div>\n<\/section>\n\n\n\n

<\/div>\n\n\n\n
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IMPORTANT REMINDER<\/strong><\/strong><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

NAR1 \u5468\u5e74\u7533\u5831\u8868\u903e\u671f\u7f70\u6b3e\uff0c\u901a\u5e38\u4e0d\u80fd\u9760\u6c42\u60c5\u9000\u56de<\/strong><\/h2>\n\n\n\n

\u9999\u6e2f\u79c1\u4eba\u516c\u53f8\u5982\u9072\u4ea4\u5468\u5e74\u7533\u5831\u8868\uff0c\u6703\u7522\u751f\u8f03\u9ad8\u8a3b\u518a\u8cbb\u3002\u903e\u671f\u8cbb\u7528\u7531 HK$870 \u81f3 HK$3,480 \u4e0d\u7b49\uff0c\u800c\u4e00\u822c\u60c5\u6cc1\u4e0b\u4e0d\u6703\u8c41\u514d\u3002
\u91cd\u9ede\u4e0d\u662f\u53ea\u8655\u7406\u4eca\u6b21\u7f70\u6b3e\uff0c\u800c\u662f\u4e4b\u5f8c\u5b89\u6392\u597d\u516c\u53f8\u79d8\u66f8\u53ca\u5468\u5e74\u7533\u5831\uff0c\u907f\u514d\u6bcf\u5e74\u91cd\u8907\u51fa\u73fe\u540c\u6a23\u554f\u984c\u3002<\/p>\n\n\n\n

\n
\u67e5\u8a62 NAR1\uff0f\u516c\u53f8\u79d8\u66f8\u5b89\u6392<\/strong><\/a><\/div>\n<\/div>\n\n\n\n

<\/p>\n<\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
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\n COMMON CASES\n <\/div>\n\n

\n \u5e38\u898b\u9700\u8981\u5373\u6642\u8655\u7406\u7684\u60c5\u6cc1\n <\/h2>\n\n

\n \u5982\u679c\u4f60\u9047\u5230\u4ee5\u4e0b\u60c5\u6cc1\uff0c\u5efa\u8b70\u5148\u6574\u7406\u4fe1\u4ef6\u5167\u5bb9\u53ca\u622a\u6b62\u65e5\u671f\uff0c\u518d\u5224\u65b7\u4e0b\u4e00\u6b65\u3002\n <\/p>\n <\/div>\n\n

\n\n
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\u9072\u4ea4\u5229\u5f97\u7a05\u5831\u7a05\u8868<\/h3>\n

\u9700\u8981\u5148\u78ba\u8a8d\u5831\u7a05\u8868\u5e74\u5ea6\u3001\u622a\u6b62\u65e5\u671f\u3001\u662f\u5426\u5df2\u6709\u5be9\u8a08\u5831\u544a\u53ca\u5e33\u76ee\u3002<\/p>\n <\/div>\n\n

\n

\u6536\u5230\u7f70\u6b3e\u6216\u50b3\u7968\u98a8\u96aa<\/h3>\n

\u8981\u76e1\u5feb\u4e86\u89e3\u4fe1\u4ef6\u5167\u5bb9\u53ca\u56de\u8986\u671f\u9650\uff0c\u907f\u514d\u554f\u984c\u5347\u7d1a\u3002<\/p>\n <\/div>\n\n

\n

\u6536\u5230\u4f30\u8a08\u8a55\u7a05<\/h3>\n

\u901a\u5e38\u9700\u8981\u6aa2\u67e5\u5be6\u969b\u5e33\u76ee\u548c\u5831\u7a05\u8cc7\u6599\uff0c\u518d\u5224\u65b7\u662f\u5426\u9700\u8981\u8ddf\u9032\u3002<\/p>\n <\/div>\n\n

\n

\u591a\u5e74\u672a\u505a\u6703\u8a08\uff0f\u5be9\u8a08<\/h3>\n

\u53ef\u80fd\u8981\u5148\u88dc\u5e33\uff0c\u518d\u8655\u7406\u5be9\u8a08\u53ca\u7a05\u52d9\u7533\u5831\u3002<\/p>\n <\/div>\n\n

\n

NAR1 \u5468\u5e74\u7533\u5831\u903e\u671f<\/h3>\n

\u5c6c\u516c\u53f8\u8a3b\u518a\u8655\u4e8b\u9805\uff0c\u901a\u5e38\u9700\u8981\u516c\u53f8\u79d8\u66f8\u6216\u5468\u5e74\u7533\u5831\u5b89\u6392\u8ddf\u9032\u3002<\/p>\n <\/div>\n\n

\n

\u6703\u8a08\u5e2b\u6c92\u6709\u8ddf\u9032<\/h3>\n

\u9700\u8981\u5148\u78ba\u8a8d\u5df2\u5b8c\u6210\u548c\u672a\u5b8c\u6210\u9805\u76ee\uff0c\u518d\u6c7a\u5b9a\u662f\u5426\u8f49\u6703\u8a08\u5e2b\u3002<\/p>\n <\/div>\n\n <\/div>\n\n <\/div>\n<\/section>\n\n\n\n

\n
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\n ACTION PLAN\n <\/div>\n\n

\n \u6536\u5230\u4fe1\u4ef6\u5f8c\uff0c\u5efa\u8b70\u7528\u4e09\u6b65\u8655\u7406\n <\/h2>\n\n

\n \u4e0d\u540c\u4fe1\u4ef6\u6709\u4e0d\u540c\u671f\u9650\u3002\u5148\u5206\u6e05\u695a\u4f86\u6e90\uff0c\u518d\u6574\u7406\u6587\u4ef6\uff0c\u6700\u5f8c\u624d\u5b89\u6392\u6703\u8a08\u3001\u5be9\u8a08\u3001\u5831\u7a05\u6216\u516c\u53f8\u79d8\u66f8\u670d\u52d9\u3002\n <\/p>\n\n \n \u67e5\u8a62\u8655\u7406\u65b9\u5411\n <\/a>\n <\/div>\n\n

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\n
STEP 01<\/div>\n

\u5148\u770b\u4fe1\u4ef6\u4f86\u6e90\u53ca\u671f\u9650<\/h3>\n

\u78ba\u8a8d\u662f IRD\u3001\u516c\u53f8\u8a3b\u518a\u8655\uff0c\u9084\u662f\u5176\u4ed6\u5408\u898f\u6587\u4ef6\uff0c\u4e26\u8a18\u4f4e\u622a\u6b62\u65e5\u671f\u3002<\/p>\n <\/div>\n\n

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STEP 02<\/div>\n

\u6574\u7406\u516c\u53f8\u6587\u4ef6<\/h3>\n

\u5305\u62ec\u9280\u884c\u7d00\u9304\u3001\u767c\u7968\u3001\u6536\u64da\u3001\u7a05\u5c40\u4fe1\u4ef6\u3001\u516c\u53f8\u8a3b\u518a\u6587\u4ef6\u53ca\u904e\u5f80\u5831\u8868\u3002<\/p>\n <\/div>\n\n

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STEP 03<\/div>\n

\u5b89\u6392\u5c0d\u61c9\u670d\u52d9<\/h3>\n

\u6309\u60c5\u6cc1\u5b89\u6392\u6703\u8a08\u3001\u5be9\u8a08\u3001\u5831\u7a05\u3001\u516c\u53f8\u79d8\u66f8\u6216\u8f49\u6703\u8a08\u5e2b\u4ea4\u63a5\u3002<\/p>\n <\/div>\n\n <\/div>\n\n <\/div>\n<\/section>\n\n\n\n

<\/div>\n\n\n\n
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\n DOCUMENTS TO PREPARE\n <\/div>\n\n

\n \u67e5\u8a62\u524d\u53ef\u4ee5\u5148\u6e96\u5099\u9019\u4e9b\u8cc7\u6599\n <\/h2>\n\n

\n \u4e0d\u9700\u8981\u4e00\u958b\u59cb\u5168\u90e8\u9f4a\u5168\uff0c\u4f46\u6709\u4ee5\u4e0b\u8cc7\u6599\u6703\u66f4\u5bb9\u6613\u5224\u65b7\u8655\u7406\u65b9\u5411\u3002\n <\/p>\n <\/div>\n\n

\n\n
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\u6536\u5230\u7684\u4fe1\u4ef6\u76f8\u7247<\/h3>\n

\u5305\u62ec\u4fe1\u4ef6\u9996\u9801\u3001\u65e5\u671f\u3001\u622a\u6b62\u65e5\u671f\u53ca\u4fe1\u4ef6\u7de8\u865f\u3002<\/p>\n <\/div>\n\n

\n

\u516c\u53f8\u57fa\u672c\u8cc7\u6599<\/h3>\n

\u516c\u53f8\u540d\u7a31\u3001\u6210\u7acb\u65e5\u671f\u3001\u5546\u696d\u767b\u8a18\u8b49\u53ca\u516c\u53f8\u8a3b\u518a\u8cc7\u6599\u3002<\/p>\n <\/div>\n\n

\n

\u9280\u884c\u53ca\u4ea4\u6613\u7d00\u9304<\/h3>\n

\u9280\u884c\u6708\u7d50\u55ae\u3001\u6536\u5165\u3001\u652f\u51fa\u3001\u767c\u7968\u3001\u6536\u64da\u53ca\u5408\u7d04\u3002<\/p>\n <\/div>\n\n

\n

\u904e\u5f80\u6703\u8a08\uff0f\u5be9\u8a08\u8cc7\u6599<\/h3>\n

\u5982\u6709\u904e\u5f80\u5831\u8868\u3001\u5be9\u8a08\u5831\u544a\u6216\u5831\u7a05\u7d00\u9304\uff0c\u53ef\u4ee5\u4e00\u4f75\u6e96\u5099\u3002<\/p>\n <\/div>\n\n <\/div>\n\n <\/div>\n<\/section>\n\n\n\n

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\n \u6536\u5230\u4fe1\u4ef6\u6216\u7f70\u6b3e\uff0c\u5148\u4e0d\u8981\u81ea\u5df1\u4f30\n <\/h2>\n\n

\n \u53ef\u4ee5\u5148\u50b3\u4fe1\u4ef6\u76f8\u7247\u53ca\u7c21\u55ae\u516c\u53f8\u60c5\u6cc1\uff0c\u6211\u5011\u5148\u5e6b\u4f60\u5206\u6e05\u695a\u662f\u7a05\u52d9\u3001\u6703\u8a08\u3001\u5be9\u8a08\uff0c\u9084\u662f\u516c\u53f8\u79d8\u66f8\u554f\u984c\uff0c\u518d\u5efa\u8b70\u4e0b\u4e00\u6b65\u3002\n <\/p>\n\n \n WhatsApp \u67e5\u8a62\u8655\u7406\u65b9\u6cd5\n <\/a>\n\n <\/div>\n<\/section>\n\n\n\n

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Sparks Accounting Solutions<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

\u76f8\u95dc\u6703\u8a08\u65b9\u6848<\/strong><\/h2>\n\n\n\n

\u5982\u679c\u4f60\u4e0d\u78ba\u5b9a\u61c9\u8a72\u5148\u770b\u54ea\u4e00\u9801\uff0c\u53ef\u4ee5\u5f9e\u4ee5\u4e0b\u5165\u53e3\u958b\u59cb\u3002<\/p>\n\n\n\n

\n\n
\n\n \n \u6211\u5514\u77e5\u9700\u8981\u54a9\u670d\u52d9\n <\/a>\n\n \n \u4e86\u89e3\u6703\u8a08\u6536\u8cbb\n <\/a>\n\n \n \u65b0\u6210\u7acb\u516c\u53f8\n <\/a>\n\n \n \u60f3\u8f49\u6703\u8a08\u5e2b\n <\/a>\n\n \n \u7a05\u5c40\u4fe1\uff0f\u7f70\u6b3e\n <\/a>\n\n \n \u5e73\u50f9\u6703\u8a08\n <\/a>\n\n <\/div>\n\n<\/div>\n\n