根據《明報》6月26日刊登的香港立法會議員簡慧敏撰文內容，香港《2026年稅務（修訂）（自動交換資料）條例草案》已於6月17日在立法會獲得通過，法案主要優化自動交換稅務資料（AEOI）體系下申報機構登記、資料留存與罰則相關規定。文中提及，採用相近合規體系的《加密資產申報框架（CARF）》條例草案亦已進入立法審議程序。簡慧敏表示，歡迎監管當局在加密資產法案審議過程中採納各項優化建議，涵蓋企業解散後董事的資料留存義務、法定免責抗辯條文，以及行政處罰的適用範圍等內容。

According to an article by Hong Kong Legislative Council Member Kan Wai Man published in Ming Pao on June 26, the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 was passed by the Legislative Council on June 17. It mainly optimizes provisions on reporting entity registration, record-keeping and penalties under the Automatic Exchange of Information (AEOI) regime. The article notes that the draft Crypto Asset Reporting Framework (CARF) Bill, which adopts a similar compliance structure, has also entered the legislative scrutiny phase. Kan Wai Man stated that she welcomes authorities to follow up on optimization proposals during the bill review, including directors’ record-keeping obligations after entity dissolution, statutory exemption clauses, and the scope of administrative penalties.