FAQs from Q25 to Q37 in relation to the procedures for applying exemption of buyer's stamp duty and the making of statutory declaration have been uploaded. Appendices A and B of Stamping Circular 03/2014 have also been updated.
IRD has updated the Stamping Circulars No. 02/2014 and No. 03/2014 for the new stamping arrangements in relation to the enhanced Special Stamp Duty and Buyer's Stamp Duty. You can also browse the Chinese version in our website.
The Inland Revenue (Amendment) (No. 2) Ordinance was enacted in July 2013 to provide a legal framework for standalone tax information exchange agreements and to enhance the existing exchange of information arrangement. The Departmental Interpretation and Practice Notes No. 47 (“Exchange of Information”) is revised to set out the current practice on exchange of information upon requests received from treaty partners.
Change of Postal Address of Employer
(January 09, 2014)
The Administration has accepted the views of the members of Bills Committee of the Legislative Council and decided to withdraw the proposed BSD exemption for HKPR minors. For details, please refer to the Administration's written response.
(January 07, 2014)