e-Stamping of Property Document

Tax Information : Stamp Duty :e-Stamping of Property Document

Stamping Arrangement

e-Stamping Service

E-Stamp Account

Demonstration on e-Stamping

Common Questions and Answers

Reference Materials

	Pamphlet on "GovHK e-Stamping Service"
	e-Stamping Circulars

Stamping Arrangement

Stamping is traditionally a manual process with the imprinting of a stamp on an original instrument. With effect from 2 August 2004, Stamp Office has adopted an alternative mode of stamping with the issuing of stamp certificates to replace conventional stamps.

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.

Stamp Certificate Sample 1 (For Stamp Certificate issued before 19 January 2008)

Stamp Certificate Sample 2 (For Stamp Certificate issued before 19 January 2008)

Stamp Certificate Sample 3 (For Stamp Certificate issued on 19 January 2008 or thereafter)

Stamp Certificate Sample 4 (For Stamp Certificate issued on 19 January 2008 or thereafter)

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:

No need to present original instrument to Stamp Office, unless you wish to have conventional stamp.

Submit stamping application either in paper form or electronically.

Pay stamp duty online, through existing tax payment channels or at Stamp Office.

Receive Stamp Certificate via the Internet or in paper form depending on the mode of submission.

Attach the stamp certificate to the original instrument as evidence of stamping.

e-Stamping Service

Scope of Service	Stamp Duty Payment Methods
Types of Service	Authentication Means
Special Features	Log on to e-Stamping Service
Advantages of e-Stamping

e-Stamping service is provided through the GovHK website (www.gov.hk/estamping).

Scope of Service

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.

Payment of deferred duty or stamping of subsequent agreement/assignment is available to the same applicant who has previously submitted the initial stamping application.

e-stamping service does not apply to:-

adjudication cases

stock transactions

property transactions involving nomination or supplemental agreements

the tenancy agreement has consideration other than rent (e.g. premium, construction fee etc.)

Types of Service

Submit Stamping Applications:

– Initial Stamping of Agreement / Assignment (not more than 4 Purchasers)

– Payment of Deferred Stamp Duty

– Subsequent Agreement / Assignment

– 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

Special Features

Inputting as many as 50 stamping requests in one go by uploading them (Details).
Saving partially completed application form for submission later.
Retrieving a previously submitted record as input template for a new application.
A choice of Online or Offline payment mode (details).
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.
Linking to the Rating and Valuation Department's web page to complete tenancy-related form in one go.

Advantages of e-Stamping

Service available anytime and anywhere with Internet facilities, even after office hours or on Saturday, Sunday or public holiday.
Stamping of urgent cases that cannot be processed by counter submission.
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.
Removing the risk of losing or damaging original instruments in the course of delivery or processing.
Flexible payment methods available.
Easy-to-use Input Form, Retrieval and Save functions etc. to facilitate electronic submission.
Uploading stamp requests without the need to input data.

Stamp Duty Payment Methods

Online Payment

GovHK website accepts payment by PPS, VISA Card and MasterCard (Details).

Stamp Certificate will be available online instantly after payment.

Offline Payment

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.

Stamp Certificate will be available online the next working day after payment is received by IRD.

Payments effected after the daily cut-off time of your selected payment service will be recorded as received on the following working day.

Authentication Means

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:

E-Stamp Account (details).
Taxpayer Identification Number and password (details).
Digital Certificate issued by Hongkong Post or the Digi-Sign Certification Services Ltd.

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 organization holding a business registration in Hong Kong 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.

Demonstration on e-Stamping

(Please click here for the demonstration.)

Common Questions and Answers

1. General	6. E-Stamp Account
2. Electronic Stamping Applications	7. Tenancy Agreement
3. Uploading Stamping Requests	8. Adjudication / Exemption / Refund of Stamp Duty
4. Payment of Stamp Duty	9. Tenancy-related Forms of the Rating and Valuation Department (RVD)
5. Stamp Certificate

1. General

1-1 Q:

What are the major changes to the stamping system introduced by the Stamp Duty (Amendment) Ordinance 2003 which becomes effective on 2 August 2004?

(a) An alternative way of stamping is introduced. An instrument can be stamped with the issue of a stamp certificate.

(b) For assignments, agreements for sale and tenancy agreements, stamping application can be made without the presentation of the original instrument.

For details of the new stamping procedures, please refer to the following leaflets:

Stamping of Agreements and Assignments (Form No. I.R.S.D.120(E))
Stamping of Tenancy Agreement (Form No. I.R.S.D.119(E))

1-2 Q:

How can an instrument be stamped electronically?

You may submit an electronic stamping application via the Internet instead of presenting the original instrument to the Stamp Office. After payment of stamp duty, a stamp certificate will be issued and the instrument is stamped. You can print the stamp certificate and attach it to the instrument as evidence of stamping. Each instrument will have a unique “Instrument Reference Number” and each stamp certificate will have its own “Stamp Certificate Number” .

1-3 Q:

Do I need to register before using this service?

No, but you need a means to authenticate online using:-

(a) E-Stamp Account (details); or

(b) Taxpayer Identification Number (TIN) and eTAX Password (details); or

1-4 Q:

How do I access the e-Stamping system?

(a) Connect to GovHK website: www.gov.hk.

(b) Select language, then click "Online Service" at the menu bar

1-5 Q:

Can all documents be stamped electronically?

No. The e-Stamping service applies to the most common types of property documents:

(a) Initial stamping of Agreement/Assignment including defer application [not more than 4 Purchasers]

(b) Payment of deferred stamp duty

(d) Tenancy agreement with rent and no premium paid [not more than 4 landlords and 4 tenants]

1-6 Q:

Is e-Stamping compulsory? Can I bring the document to Stamp Office for imprinting a conventional stamp?

e-Stamping is an alternative to the conventional mode of stamping on a paper document. Stamping requests in paper form (with or without attaching original instrument) are also accepted by the Stamp Office. The normal turnaround time for stamping assignments and agreements for sale in paper form remains to be 5 working days.

1-7 Q:

Will the Land Registry accept an instrument stamped electronically?

Yes. Please print the stamp certificate and attach it to the instrument before submitting to the Land Registry.

1-8 Q:

What hardware/software do I need to use this service?

You may access the e-Stamping service directly and the system will check the configurations of your computer automatically. For details, please click here.

1-9 Q:

What are the security measures of the e-stamping system?

(a) Encryption - employing the network and security measures under the GovHK website, i.e. the end-to-end encryption methodology using Secure Sockets Layer (SSL) and Public Key Infrastructure (PKI).

(b) Authentication – by (i) digital certificate (via existing authentication means); and (ii) pre-registered accounts identified by Taxpayer Identification Number and E-Stamp Account Number with password control.

(c) Resilience – using separate cluster of midrange servers with high availability and fault-resilient features like dual network cards and mirrored disks.

(d) System Security Control - Advanced security devices against hacker attack; access control features; regular security assessment and audit.

2. Electronic Stamping Applications

2-1 Q:

After a change of legal representative, can the new solicitor firm use the e-stamping service for a subsequent assignment or to pay the deferred duty?

No. For security reasons, all electronic stamping applications for the same transaction have to be made by the same applicant. If there is a change of legal representative, please use paper application for subsequent stamping.

2-2 Q:

Is there any template function provided?

No, but you can retrieve a previously submitted application as input template.

2-3 Q:

Can I save my currently inputted data without submission?

Yes, for stamping request involving agreement, assignment and tenancy agreement, you may choose to save your input data before submission by using the "Save and Quit" button. You may save up to 60 partially completed records and each of these records can be stored in the system for a period of 30 days. Please note that a temporarily saved record will be removed from the database once it is retrieved. If you wish to save the retrieved record before submission, please click the "Save and Quit" button.

2-4 Q:

Can I submit a number of e-stamping applications in batch?

You can input as many as 50 stamping requests in one go by uploading, but the e-application has to be lodged one by one (Please click here for details).

2-5 Q:

Can I submit a late stamping application online?

Yes, if it is NOT a case late for over 4 years and the duty and penalty will be paid online in full with no application for remission. Otherwise, please use paper application.

2-6 Q:

Can I choose the off-line payment mode for a late stamping case?

No. You have to pay online or approach the Stamp Office for stamping as penalty has to be computed manually upon payment.

2-7 Q:

Can I submit stamping applications for “series of transaction” cases electronically?

No, please use paper application.

2-8 Q:

Will the system compute the stamp duty payable and show it on the screen immediately?

Yes, you will see the stamp duty amount in the confirmation page before submission of the application.

2-9 Q:

Can the inputted details be amended and how?

Before submission, you can press the “Amend Details” button and go back to the input screen and make amendment. After submission, please approach the Stamp Office for rectification.

2-10 Q:

If the solicitor firm loses all records including the Instrument Reference Number (IRN) and the Transaction Reference Number of an initial stamping case, how to proceed with the subsequent stamping?

The firm can approach Stamp Office to retrieve the IRN.

2-11 Q:

Can the user input Simplified Chinese Characters in the electronic application?

Currently the system is designed to accept Chinese characters in “Big 5” or “HKSCS” character set.

2-12 Q:

For an initial stamping case, how many vendors can I input?

A maximum of 20. If more, please use paper application.

2-13 Q:

For an initial stamping case, how many confirmor transactions and confirmors can I input?

A maximum of 2 confirmor transactions with 4 confirmors each. If more, please use paper application.

2-14 Q:

For the purchase of a residential property with car park, which address format should I use?

Free format.

2-15 Q:

How do I input a sub-sale case of a residential property?

For each sub-sale agreement, please submit an “Initial Stamping” application. After stamping all the related agreements, you may submit a “Subsequent Assignment” application to pay the fixed duty for the assignment and information of the first and last preceding agreements has to be inputted.

2-16 Q:

How do I input the consideration amount in a case selling only 50% of the interest of property?

Input the consideration for this 50% interest only. In case the value of the whole property is stated in the instrument and you do not want the stamp certificate to show only 50% of the amount, please use the conventional stamping mode.

2-17 Q:

If I submit the initial stamping application in paper form, may I use the e-Stamping service to stamp subsequent documents of the same transaction?

Yes, if:
(1) You are the same applicant for all the previous stamping requests of the same transaction.
(2) The number of parties and confirmor transactions involved do not exceed the maximum number that can be input under e-Stamping applications. For details, please refer to the answers in Q1-5(a), Q2-12 & Q2-13 above.
(3) There should not be any self-defined Chinese characters in the data of all related previous stamping applications of the same transaction.

3. Uploading Stamping Requests

3-1 Q:

What is the service “Uploading Stamping Requests” about?

“Uploading stamping requests” is an alternative way for inputting stamping requests. It enables you to submit stamping requests more quickly and in turn helps saving your input time and cost.

3-2 Q:

Why should I upload stamping request? What are the advantages?

“Uploading stamping requests” helps save your input time and cost. You can obtain the following benefits from it:

(1) You can prepare stamping requests off-line without connecting to Internet.

(2) You need not key in stamping request data screen by screen. The data can be uploaded quickly. Please refer to the answer in Q3-11.

(3) If you have a database recording the details of the property transfer instrument or lease instrument, you can extract stamping request data directly from your database records and there is no need to key in stamping request on screen.

(4) Since you have the stamping request data file, the input data will not go astray in case there is a system failure.

3-3 Q:

What type of stamping request can be uploaded?

The “Uploading Stamping Requests” service is only available to initial stamping of agreement or assignment and stamping tenancy agreement.

3-4 Q:

How can I upload stamping request?

(1) Create stamping request data file and save it in XML file format. Please refer to the answer in Q3-6.

(2) Log-on to e-Stamping service through IRD website (www.ird.gov.hk). Please refer to the answer in Q1-4.

(3) Click “Uploading Stamping Requests” in the menu page.

(4) Enter the name of the data file to be uploaded and click [Upload]. The stamping request data in the file will then be uploaded to the e-Stamping system. Information will be displayed when the uploading is in progress or has completed.

3-5 Q:

What are the hardware/software requirements for uploading?

The system will check the configurations of your computer automatically. For details, please click here for User Guide.

3-6 Q:

Do I have to install something to my computer before I can upload stamping requests?

(1) If the stamping data is recorded in a database and you know how to extract the data to produce a data file in XML file format, it is not necessary to install anything. You can simply follow the Data Specification to extract data from the database and create the XML file yourself.

(2) If however there are difficulties in preparing the stamping request data file in XML file format or the stamping request data is not stored in computer record, you may download the “OpenOffice.org Calc”, Upload Data Preparation Template and “XML Filter” as tools for preparing the upload data file. For details of installing these tools and preparing stamping requests data file by these tools, please click here for the User Guide.

3-7 Q:

How can I prepare the upload stamping request data file by “OpenOffice.org Calc”, Upload Data Preparation Template and “XML Filter”?

(1) Open the Upload Data Preparation Template and input stamping request data to it. Then save it with a file name.

(2) Open the saved file by “OpenOffice.org Calc”

(3) Select “File” in the top menu, click “Save As” and select “E-Stamping (.xml)” at the “File Type”.

(4) Click “Save” to save the file in XML file format.

(5) Log-on to the “e-Stamping Service” and upload the file by selecting “Uploading Stamping Requests”. Please click here for the User Guide.

3-8 Q:

How many stamping records can be uploaded in each stamping request data file?

Each stamping request data file can upload a minimum of 1 record to a maximum of 50 records.

3-9 Q:

What will happen if the upload file has more than 50 records?

The upload file will still be processed but only up to the 50th records.

3-10 Q:

What should I do if there is not enough temporarily saved record space for uploading?

Submit some previously saved/uploaded records or delete some unused records from the save record list. You may retrieve the saved record list by the [Retrieve Records] button at the acknowledgement screen on completion of uploading or at the first input screen for “Initial Stamping of Agreement/ Assignment”function or "Tenancy Agreement" function.

3-11 Q:

How much time does it need to upload a stamping request data file?

The time will vary depending on the computer hardware, bandwidth of the Internet connection and the number of stamping records in the upload data file. In normal circumstances, it takes about 1 minute to upload a data file with a few records. If the file has full 50 stamping records, it takes 5 to 7 minutes.

3-12 Q:

How can I know the progress of uploading?

The screen will display the progress during uploading and the result after the uploading is completed.

3-13 Q:

What should I do if there is no response or a system failure during uploading?

Since you still have the stamping request data file, you can simply upload the data file again.

3-14 Q:

Is the uploaded stamping request formally submitted after the uploading is completed?

No, the uploaded stamping request will not be regarded as a submitted request. As per the stamping request manually saved by you in the e-Stamping System, it will also be saved temporarily for subsequent submission.

3-15 Q:

What am I supposed to do next after having successfully uploaded stamping requests?

You can either:

(1) Upload another stamping request data file, or

(2) Retrieve the temporarily saved uploaded stamping request for submission.

3-16 Q:

How long can an uploaded record remain in the e-Stamping system?

30 days. It will be purged then.

3-17 Q:

Under what circumstances will a record in the upload stamping request data file be rejected?

A stamping record in the data file will be rejected only if it does not have property address. If the record has other errors, rejection messages will be displayed on the relevant input screen when it is retrieved for submission.

3-18 Q:

Under what circumstances will an upload stamping request data file be completely rejected?

(1) Where the upload data file is not in XML file format.

(2) When the temporarily saved record space (Total number available is 60) has been used up. (Note: If the remaining temporarily record space is 20 and the upload data file has 30 records, the first 20 records in the file will be accepted. The remaining 10 records will be rejected for insufficient space.)

3-19 Q:

What is the use of the Upload Data Preparation Template?

The Upload Data Preparation Template is a tool to assist you to prepare stamping request data file for uploading. It is in fact a worksheet. Please refer to the answer in Q3-6 for creating upload file by the Upload Data Preparation Template.

3-20 Q:

What are the characteristics of the Upload Data Preparation Template?

(1) It has 2 worksheets, one for “Common Details” applicable to all stamping requests in the data file and one for “Stamping Details” accommodating the data of individual stamping request.

(2) It contains all the information required for the stamping request of initial agreement/assignment or tenancy agreement.

(3) Different colours are used for easy identification of different segments.

(4) Field properties, field values and input notes are shown.

(5) Validation checks are in-built in the cell, where appropriate.

(6) There are easy links to jump to next input segment.

(7) It helps save effort in inputting common data for every record in the same upload file when common data is inputted to the “Common Details” worksheet. Please refer to the answer in Q3-21.

3-21 Q:

What is the difference between the “Common Details” worksheet and the “Stamping Details” worksheet in the Upload Data Preparation Template?

The “Stamping Details” worksheet is used to house the data of each stamping request whereas the “Common Details” worksheet is for input of common data applicable to every stamping request in the upload data file. When information is entered in the “Common Details” worksheet, for example the name of building, the name will automatically be created for every record in the data file. It helps save the input time for data common to every record.

3-22 Q:

What is to be noted when data is inputted to the “Common Details” worksheet?

If data has been inputted to the “Common Details” worksheet, the inputted data will appear in all the 50 records in the “Stamping Details” worksheet. Where not all the 50 records are used, all the input cells of the 1st unused data have to be amended to blank. (E.g. If data has been inputted to “Common Details” worksheet and there are only 30 records to be uploaded in the “Stamping Details” worksheet, erase all the data automatically added to the 31st record. The uploading will stop when 1st empty record is found, i.e. after uploading the 30th record.)

4. Payment of Stamp Duty

4-1 Q:

Can I pay stamp duty electronically after submitting a stamping application online?

Yes. GovHK website accepts various online payment methods (i.e. PPS, VISA, MasterCard). Please note the payment limits for credit cards (currently $5,000) and individual financial institutions. If the duty amount exceeds the relevant limit, you may choose to pay offline. Please print a payment notice for settlement by telephone, bank ATM, internet, post or in person at the Stamp Office or Post Offices.

For details of payment methods please click here.

4-2 Q:

Can stamp duty be paid anytime during the day?

Yes, but only payments made before the daily cut-off time of your selected payment service will be taken as received on the same day. Payments effected after the daily cut-off time will be taken as received on the following working day.

4-3 Q: