### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

41A. Supplementary provisions to section 41—disclosure by system operator to approved trustees
(1) Subject to subsection (2), section 41(1) does not prevent the system operator of an electronic MPF system from—
(a) allowing the approved trustee of a registered scheme to have access to the information obtained by the system operator as described in that section; or
(b) otherwise disclosing the information to the approved trustee.
(2) Subsection (1) applies only if—
(a) the information is to be disclosed by the approved trustee to a person located in a place outside Hong Kong;
(b) the person performs in that place functions that correspond to those of the Commissioner of Inland Revenue; and
(c) the disclosure by the trustee of the information to the person is for the purpose of complying with the trustee’s reporting obligation under the taxation law of that place.
(Added 40 of 2021 s. 34)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

41B. Supplementary provisions to section 41—disclosure by persons other than Authority
(1) Section 41(1) does not prevent a person (other than the Authority) who obtains information as described in that section from—
(a) disclosing the information for the purpose of any criminal proceedings in Hong Kong or an investigation conducted with a view to bringing any such proceedings;
(b) disclosing the information in connection with any civil proceedings to which the person is a party or with a view to bringing any such proceedings;
(c) disclosing the information for the purposes of sections 50B and 50C of the Inland Revenue Ordinance (Cap. 112); or
(d) disclosing the information for seeking advice from, or giving advice by, counsel or a solicitor or other professional adviser acting or proposing to act in a professional capacity in connection with a matter arising under this Ordinance.
(2) Section 41(1) does not prevent the system operator of an electronic MPF system from disclosing any information obtained by the system operator as described in that section as a summary compiled from information provided by persons in accordance with this Ordinance.
(3) However, subsection (2) applies only if the summary is compiled so as to prevent the identities and businesses of those persons from being ascertained from the summary.
(4) Section 41(1) does not prevent a wholly owned subsidiary from disclosing any information obtained by the subsidiary as described in that section if the disclosure is—
(a) for the purpose of, or otherwise in connection with, an audit conducted, by the auditor of the subsidiary, for the subsidiary; or
(b) for the purpose of enabling the Director of Audit to perform, in relation to the Authority or the subsidiary, a function under section 6PA.
(5) Any information disclosed under subsection (1)(c) may be used or disclosed only for the purposes mentioned in that subsection.
(6) A person who uses or discloses any information in contravention of subsection (5) commits an offence and is liable on conviction to a fine at level 4.
(Added 40 of 2021 s. 34)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

43D. Offence to obstruct Authority etc. in the exercise or performance of functions
(1) Any person who—
(a) without lawful authority, obstructs or hinders, or interferes with, a person to whom this section applies in the exercise or performance of a function conferred or imposed on that person by or under this Ordinance; or
(b) without reasonable excuse, fails to comply with a lawful requirement made by such a person in the course of exercising or performing such a function,

commits an offence and is liable on conviction—
(i) to a fine at level 6 and to imprisonment for 12 months on the first occasion on which the person is convicted of the offence; and
(ii) to a fine of $200,000 and to imprisonment for 2 years on each subsequent occasion on which the person is convicted of the offence.
(2) This section applies to the following persons—
(a) the Authority;
(b) an authorized person;
(c) an auditor who is appointed by an approved trustee for the purposes of section 30;
(d) an inspector appointed for the purposes of section 32.
(Added 4 of 1998 s. 2)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

43E. Offence to make false or misleading statement
(1) A person who, in any document given to a prescribed person in connection with this Ordinance, makes a statement that the person knows to be false or misleading in a material respect, or recklessly makes a statement which is false or misleading in a material respect, commits an offence and is liable on conviction— (Amended 1 of 2008 s. 44; 9 of 2016 s. 9; 40 of 2021 s. 41)
(a) to a fine at level 6 and to imprisonment for 12 months on the first occasion on which the person is convicted of the offence; and
(b) to a fine of $200,000 and to imprisonment for 2 years on each subsequent occasion on which the person is convicted of the offence.
(2) (Repealed 1 of 2015 s. 14)(3) In this section—
prescribed person (訂明人士) means—(a) the Authority;
(b) a system operator of an electronic MPF system;
(c) an approved trustee;
(d) a trustee of a relevant scheme; or
(e) an auditor of an approved trustee or of a registered scheme; (Added 40 of 2021 s. 41)

relevant scheme (有關計劃) has the meaning given by section 1(1) of Schedule 2 to the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap. 485 sub. leg. B). (Added 9 of 2016 s. 9)
(Added 4 of 1998 s. 2)

43F. Offence relating to pay-record
(1) A participating employer who, in a pay-record given to an employee, provides any information that the employer knows to be false or misleading in a material respect, or recklessly provides any information that is false or misleading in a material respect, commits an offence and is liable on conviction—
(a) to a fine at level 6 and to imprisonment for 12 months on the first occasion on which the person is convicted of the offence; and
(b) to a fine of $200,000 and to imprisonment for 2 years on each subsequent occasion on which the person is convicted of the offence.
(2) (Repealed 1 of 2015 s. 15)(3) In this section, pay-record (供款紀錄) means a pay-record prepared under section 139 of the Mandatory Provident Fund Schemes (General) Regulation (Cap. 485 sub. leg. A).
(Added 18 of 2008 s. 35)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

45D. How financial penalty is to be dealt with when paid or recovered
A financial penalty paid under section 45B or recovered under section 45C is to be paid into the MPFA Administration Account maintained under section 6M.
(Added 4 of 1998 s. 2)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

45E. Person not liable to be proceeded against for offence and financial penalty relating to same matter
(1) A person may not be charged with an offence arising out of a contravention of a provision of this Ordinance if proceedings for the recovery of a financial penalty have been brought for the same contravention.
(2) Proceedings for the recovery of a financial penalty may not be brought against a person for a contravention of this Ordinance if the person has been charged with an offence arising out of the same contravention.
(Added 4 of 1998 s. 2)