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暫停辦理香港股份過戶登記手續及關於代扣代繳境外非居民企業2024年中期股息所得稅事項的公告

CLOSURE OF REGISTER OF MEMBERS FOR HONG KONG SHARESANDANNOUNCEMENT IN RELATION TO THE WITHHOLDING ANDPAYMENT OF ENTERPRISE INCOME TAX FOR NON-RESIDENTENTERPRISES IN RESPECT OF 2024 INTERIM DIVIDEND

HKEX ·  Aug 8, 2024 16:42

Summary by Moomoo AI

中國移動有限公司宣佈將於2024年9月24日向股東派發截至2024年6月30日止六個月的中期股息,每股2.60港元。為確定股東獲發股息的權利,公司股東名冊將於2024年9月4日至9月6日暫停過戶登記手續。股東需於2024年9月3日下午4時30分前將過戶文件交給香港股份過戶登記處。此外,根據中國稅法,公司將代扣代繳非居民企業股東的10%企業所得稅。自然人香港股份持有人則不需代扣代繳個人所得稅。居民企業股東若不希望代扣代繳,需於9月3日前提供免扣稅證明。滬港通或深港通投資者也將適用同樣的稅務處理。
中國移動有限公司宣佈將於2024年9月24日向股東派發截至2024年6月30日止六個月的中期股息,每股2.60港元。為確定股東獲發股息的權利,公司股東名冊將於2024年9月4日至9月6日暫停過戶登記手續。股東需於2024年9月3日下午4時30分前將過戶文件交給香港股份過戶登記處。此外,根據中國稅法,公司將代扣代繳非居民企業股東的10%企業所得稅。自然人香港股份持有人則不需代扣代繳個人所得稅。居民企業股東若不希望代扣代繳,需於9月3日前提供免扣稅證明。滬港通或深港通投資者也將適用同樣的稅務處理。
China Mobile Limited announced to distribute interim dividends to shareholders on September 24, 2024, for the six months ended June 30, 2024, at HKD 2.60 per share. In order to determine the right of shareholders to receive dividends, the company's shareholder register will suspend transfer registration procedures from September 4, 2024 to September 6, 2024. Shareholders need to submit transfer documents to the Hong Kong Stock Transfer Registry before 4:30 pm on September 3, 2024. In addition, in accordance with Chinese tax law, the company will withhold and pay 10% enterprise income tax for non-resident enterprise shareholders. Hong Kong shareholders who are natural persons do not need to withhold and pay individual income tax. If resident enterprise shareholders do not want to withhold and pay, they need to provide a tax-exemption certificate before September 3, 2024. Shanghai-Hong Kong Stock Connect or Shenzhen-Hong Kong Stock Connect investors will also be subject to the same tax treatment.
China Mobile Limited announced to distribute interim dividends to shareholders on September 24, 2024, for the six months ended June 30, 2024, at HKD 2.60 per share. In order to determine the right of shareholders to receive dividends, the company's shareholder register will suspend transfer registration procedures from September 4, 2024 to September 6, 2024. Shareholders need to submit transfer documents to the Hong Kong Stock Transfer Registry before 4:30 pm on September 3, 2024. In addition, in accordance with Chinese tax law, the company will withhold and pay 10% enterprise income tax for non-resident enterprise shareholders. Hong Kong shareholders who are natural persons do not need to withhold and pay individual income tax. If resident enterprise shareholders do not want to withhold and pay, they need to provide a tax-exemption certificate before September 3, 2024. Shanghai-Hong Kong Stock Connect or Shenzhen-Hong Kong Stock Connect investors will also be subject to the same tax treatment.
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