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| Stamping
Arrangement |
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With effect from 2
August 2004, Stamp Office has launched e-Stamping, as an alternative
mode of stamping
to manual stamping.
The e-Stamping system will generate stamp certificates
to replace conventional stamps. Stamp certificates will be issued instantly upon
receipt of stamp duty through online mode or within 2 working days after receipt of
stamp duty through offline mode. |
| Stamp Certificates
issued by the Collector of Stamp Revenue have the same legal
status as conventional stamps on instruments. Authenticity
check of certificates is available at www.gov.hk/estamping.
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The mode of
stamping by stamp certificate is for instruments related to
property transactions, namely agreement for sale, assignment
and tenancy agreement. |
| With stamp certificate and e-stamping:
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No need to present
original instrument to Stamp Office, unless you wish to have
conventional stamp. |
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Submit stamping application either
in paper form or electronically. |
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Pay stamp duty
online, through existing tax payment channels or at Stamp
Office. |
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Receive Stamp
Certificate via the Internet or in paper form depending on
the mode of submission. |
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Attach the stamp
certificate to the original instrument as evidence of stamping. |
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e-Stamping
Service |
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An instant stamping service through GovHK (www.gov.hk/estamping) |
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| Scope
of Service |
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This
service mainly applies to in-time stamping applications of
property documents. Late stamping case not exceeding 4 years
without request for remission of penalty may also use this
service to obtain the stamp certificate after online payment
of the duty and penalty. |
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Payment
of deferred duty or stamping of subsequent agreement/assignment
is available to the same applicant who has previously submitted
the initial stamping application. |
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e-stamping service does not apply
to:- |
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adjudication cases |
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stock transactions |
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property transactions involving nomination,
supplemental agreements or special stamp duty |
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the tenancy
agreement has consideration other than rent (e.g. premium,
construction fee etc.) |
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Types
of Service
- Submit Stamping Applications:
¡V Initial Stamping of Agreement / Assignment (not more
than 4 Purchasers)
¡V Payment of Deferred Stamp Duty
¡V Subsequent Agreement / Assignment
¡V Tenancy Agreement (not more than 4 landlords and 4 tenants)
- Upload stamping requests (Details)
- Print or Enquire Stamp Certificate
- Print Payment Notice
- Download E-Stamp Account Application Form or Activate
Account/Change Password
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Special
Features
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Inputting as many as 50 stamping requests
in one go by uploading them ( Details).
- Saving partially completed application form for submission
later.
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Retrieving a previously submitted
record as input template for a new application.
- A choice of Online or Offline payment mode (details).
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Checking authenticity of a stamp certificate
on hand via the free-of-charge "Enquire" Function.
- Online activation of E-Stamp Account or change of password.
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Linking to the Rating and Valuation
Department's web page to complete tenancy-related form
in one go.
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Advantages
of e-Stamping
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Service available anytime and anywhere
with Internet facilities, even after office hours or on
Saturday, Sunday or public holiday.
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Stamping of urgent cases that cannot
be processed by counter submission.
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Submitting stamping application despite
the original instrument is in use and cannot be presented
for stamping physically to avoid late penalty.
- Saving of time and cost.
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Removing the risk of losing or damaging
original instruments in the course of delivery or processing.
- Flexible payment methods available.
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Easy-to-use Input Form, Retrieval and
Save functions etc. to facilitate electronic submission.
- Uploading stamp requests without the need to input data.
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Stamp Duty Payment Methods |
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GovHK
website accepts payment by PPS, VISA Card and MasterCard ( Details). |
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Stamp Certificate will be available
online instantly after payment. |
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After
submitting the stamping application, you may print the payment
notice and pay the duty via existing tax payment channels
( details) or at Stamp Office. |
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Stamp
Certificate will be available online within 2 working days
after payment is received by IRD. |
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Payments
effected after the daily cut-off time of your selected payment
service will be recorded as received on the following working
day. |
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| Authentication
Means |
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Similar to other
electronic services on the Internet, online authentication
is required before using the service. Users of e-Stamping
service can authenticate by one of the following means:
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E-Stamp Account |
- E-Stamp Accounts are for company users (e.g. solicitor
firms, property agency companies, etc.) as a means of
authentication when using the e-Stamping service. There
is no processing fee on users.
- It is NOT a deposit account and will not be used in
settlement of stamp duty.
- Any entity, sole proprietorship, partnership or corporation can apply for E-Stamp Account(s) by completing
Form
No. I.R.S.D.109.
- The organization's main office and its branches can
each have a maximum of 20 E-Stamp Accounts.
- Each E-Stamp Account will have a unique account number
and password.
- After receipt of E-Stamp Account Application form, Stamp
Office will issue a notification to inform the organization
of its E-Stamp Account number(s). A few days later, a
separate notification will be issued with the access code(s)
for activating the account(s).
- E-Stamp Account holders can freely change their passwords
online. The use of E-Stamp Account password is governed
by its Terms and Conditions.
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Demonstration on e-Stamping |
| Please click "Online Demo" at www.gov.hk/estamping for Demonstration on e-Stamping |
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Reference Materials |
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