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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
or supplemental agreements |
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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 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.
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Demonstration on e-Stamping |
| (Please click here
for the demonstration.) |
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Common Questions and Answers |
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| 1.
General |
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| 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? |
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| A: |
(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.
(c) Stamping applications
can be submitted electronically at GovHK website (www.gov.hk/estamping).
For details of the
new stamping procedures, please refer to the following leaflets:
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| 1-2
Q: |
What is the difference between e-Stamping of Property Document and conventional stamping?
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| A:
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Conventional stamping is a manual process with the imprinting of stamp on original instrument.
E-stamping is an alternative mode of stamping. You can use the e-Stamping service anytime and anywhere to
complete stamping and get the Stamp Certificate instantly if payment is made via online mode.
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| 1-3
Q: |
How
can an instrument be stamped electronically? |
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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¡¨ . |
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| 1-4
Q: |
Is e-Stamping compulsory? Can I bring the document to Stamp Office for imprinting a conventional stamp?
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E-Stamping is not compulsory, and you can still use the conventional stamping method. Stamping requests in paper form (with or without attaching original instrument) are also accepted
by the Stamp Office. However, the time required for stamping assignments and agreements for sale
in paper form remains to be 5 working days after receipt of applications.
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| 1-5
Q: |
Do
I need to register before using this service? |
| A: |
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
(c) Digital certificate
issued by the Hongkong Post or the Digi-Sign Certification
Services Ltd. |
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| 1-6
Q: |
How
do I access the e-Stamping system? |
| A: |
(a)
Connect to GovHK website: www.gov.hk.
(b) Select language, then click "Online
Service" at the menu bar
(c) Click ¡§Taxes & Duties¡¨ and then
¡§Stamp Property Document¡¨. |
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| 1-7
Q: |
Can
all documents be stamped electronically? |
| A: |
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
(c) Subsequent Agreement/Assignment
(d) Tenancy agreement
with rent and no premium paid [not more than 4 landlords and
4 tenants] |
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| 1-8
Q: |
Will
the Land Registry accept an instrument stamped electronically? |
| A: |
Yes.
Please print the stamp certificate and attach it to the instrument
before submitting to the Land Registry. |
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| 1-9
Q: |
What
hardware/software do I need to use this service? |
| A: |
You
may access the e-Stamping service directly and the system
will check the configurations of your computer automatically.
For details, please click here. |
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| 1-10
Q: |
What
are the security measures of the e-stamping system? |
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(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
¡V 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 ¡V 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. |
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| 2.
Electronic Stamping Applications |
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| 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? |
| A: |
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. |
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| 2-2
Q: |
Is
there any template function provided? |
| A: |
No,
but you can retrieve a previously submitted application as input
template. |
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| 2-3
Q: |
Can
I save my currently inputted data without submission? |
| A: |
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. |
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| 2-4
Q: |
Can
I submit a number of e-stamping applications in batch? |
| A: |
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). |
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| 2-5
Q: |
Can
I submit a late stamping application online? |
| A: |
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. |
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| 2-6
Q: |
Can
I choose the off-line payment mode for a late stamping case? |
| A: |
No.
You have to pay online or approach the Stamp Office for stamping
as penalty has to be computed manually upon payment. |
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| 2-7
Q: |
Can
I submit stamping applications for ¡§series of transaction¡¨
cases electronically? |
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No, please
use paper application. |
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| 2-8
Q: |
Will
the system compute the stamp duty payable and show it on the
screen immediately? |
| A: |
Yes,
you will see the stamp duty amount in the confirmation page
before submission of the application. |
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| 2-9
Q: |
Can
the inputted details be amended and how? |
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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. |
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| 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? |
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| A: |
The firm can
approach Stamp Office to retrieve the IRN. |
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| 2-11
Q: |
Can
the user input Simplified Chinese Characters in the electronic
application? |
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| A: |
Currently
the system is designed to accept Chinese characters in ¡§Big
5¡¨ or ¡§HKSCS¡¨ character set. |
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| 2-12
Q: |
For
an initial stamping case, how many vendors can I input? |
| A: |
A maximum of
20. If more, please use paper application. |
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| 2-13
Q: |
For
an initial stamping case, how many confirmor transactions
and confirmors can I input? |
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| A: |
A
maximum of 2 confirmor transactions with 4 confirmors each.
If more, please use paper application. |
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| 2-14
Q: |
For
the purchase of a residential property with car park, which
address format should I use? |
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| A: |
Free format. |
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| 2-15
Q: |
How
do I input a sub-sale case of a residential property? |
| A: |
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. |
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| 2-16
Q: |
How
do I input the consideration amount in a case selling only
50% of the interest of property? |
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| A: |
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. |
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| 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? |
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| A: |
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. |
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| 3.
Uploading Stamping Requests |
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| 3-1
Q: |
What
is the service ¡§Uploading Stamping Requests¡¨ about? |
| A: |
¡§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. |
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| 3-2
Q: |
Why
should I upload stamping request? What are the advantages? |
| A: |
¡§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. |
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| 3-3
Q: |
What
type of stamping request can be uploaded? |
| A: |
The ¡§Uploading Stamping Requests¡¨ service is only available
to initial stamping of agreement or assignment and stamping
tenancy agreement. |
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| 3-4
Q: |
How
can I upload stamping request? |
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(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. |
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| 3-5
Q: |
What
are the hardware/software requirements for uploading? |
| A: |
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| 3-6
Q: |
Do
I have to install something to my computer before I can upload
stamping requests? |
| A: |
(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. |
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| 3-7
Q: |
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(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. |
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| 3-8
Q: |
How
many stamping records can be uploaded in each stamping request
data file? |
| A: |
Each stamping request data file can upload a minimum of 1
record to a maximum of 50 records. |
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| 3-9
Q: |
What
will happen if the upload file has more than 50 records? |
| A: |
The upload file will still be processed but only up to the 50th
records. |
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| 3-10
Q: |
What
should I do if there is not enough temporarily saved record
space for uploading? |
| A: |
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. |
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| 3-11
Q: |
How
much time does it need to upload a stamping request data file? |
| A: |
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. |
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| 3-12
Q: |
How
can I know the progress of uploading? |
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The screen will display the progress during uploading and
the result after the uploading is completed. |
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| 3-13
Q: |
What
should I do if there is no response or a system failure during
uploading? |
| A: |
Since you still have the stamping request data file, you can
simply upload the data file again. |
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| 3-14
Q: |
Is
the uploaded stamping request formally submitted after the
uploading is completed? |
| A: |
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. |
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| 3-15
Q: |
What
am I supposed to do next after having successfully uploaded
stamping requests? |
| A: |
You can either:
(1) Upload another
stamping request data file, or
(2) Retrieve the temporarily
saved uploaded stamping request for submission. |
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| 3-16
Q: |
How
long can an uploaded record remain in the e-Stamping system? |
| A: |
30 days. It will be purged then. |
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| 3-17
Q: |
Under
what circumstances will a record in the upload stamping request
data file be rejected? |
| A: |
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. |
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| 3-18
Q: |
Under
what circumstances will an upload stamping request data file
be completely rejected? |
| A: |
(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.) |
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| 3-19
Q: |
What
is the use of the Upload Data Preparation Template? |
| A: |
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. |
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| 3-20
Q: |
What
are the characteristics of the Upload Data Preparation Template? |
| A: |
(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. |
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| 3-21
Q: |
What
is the difference between the ¡§Common Details¡¨ worksheet and
the ¡§Stamping Details¡¨ worksheet in the Upload Data Preparation
Template? |
| A: |
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. |
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| 3-22
Q: |
What
is to be noted when data is inputted to the ¡§Common Details¡¨
worksheet? |
| A: |
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.) |
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| 4.
Payment of Stamp Duty |
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| 4-1
Q:
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Can
I pay stamp duty electronically after submitting a stamping
application online? |
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| A: |
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.
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| 4-2
Q: |
Can
stamp duty be paid anytime during the day? |
| A: |
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. |
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| 4-3
Q: |
If
the stamping application is made on the stamping deadline
but payment is made after the day¡¦s cut-off time, will there
be penalty? |
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| A: |
Yes. If you choose offline payment, the payment effected after
the daily cut-off time will be taken as received on the following
working day, thus penalty will be imposed for late stamping.
However, if you submit the stamping application with online
payment under the same electronic transaction, it will be
regarded as ¡§in time¡¨ application and a stamp certificate
will be issued instantly. |
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| 4-4
Q: |
What is the credit card payment limit? |
| A: |
Online payment by VISA and MasterCard and the current payment
limit is $5,000.
For details of payment
methods please click here.
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| 4-5
Q: |
Can
I pay the stamp duty of a tenancy agreement online by 2 credit
cards? |
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| A: |
No,
please use 1 credit card. If you want to separate the payment,
you may choose offline payment and print the payment notice
for settlement. You can then make 2 payments via the existing
tax payment channels (details). |
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| 4-6
Q: |
If I lose the payment notice, what shall I do? |
| A: |
You
can reprint it via the ¡§Payment Notice Print¡¨ function (free
of charge) at GovHK website (www.gov.hk/estamping). |
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| 5.
Stamp Certificate |
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| 5-1
Q: |
When
will I get the stamp certificate after submitting a stamping
application electronically? |
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| A: |
If you choose online payment mode, you can download the stamp
certificate immediately after effecting payment electronically.
If offline payment mode is chosen, you can download the stamp
certificate on the next working day after payment. |
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| 5-2
Q: |
When shall I download the stamp certificate after making payment
at Post Office? |
| A: |
You can download the stamp certificate on the next working
day after payment. |
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| 5-3
Q: |
For offline payment, do I need to wait for clearance of the
cheque before I can download the stamp certificate? |
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| A: |
No, you can download the stamp certificate on the next working
day after payment. For payment by post, the stamp certificate
is available for download on the next working day after the
cheque is received by the Stamp Office. If the payment cheque
is dishonoured, the stamp certificate issued in respect of
that payment will be invalid. You may check the validity of
a stamp certificate via the ¡§Stamp Certificate Enquire¡¨ function
at GovHK website (www.gov.hk/estamping). |
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| 5-4
Q: |
Is there any difference between a stamp certificate obtained
from Stamp Office and one printed at the stamping applicant¡¦s
office? |
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| A: |
No difference. A stamp certificate may be printed by the Applicant
or the Stamp Office depending on the means of submitting the
stamping application. It is the stamp record kept by the Collector
of Stamp Revenue that counts. |
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| 5-5
Q: |
Is there any difference in legal status between a conventional
stamp and a stamp certificate? |
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| A: |
No. Under section 2(1) of the Stamp Duty Ordinance, an instrument
can be ¡§stamped¡¨ in either way. |
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| 5-6
Q: |
How can one know whether a stamp certificate is genuine? |
| A: |
You can use the ¡§Stamp Certificate Enquire¡¨ function at GovHK
website (www.gov.hk/estamping)
to check the authenticity of a stamp certificate on hand.
It is a free of charge online service. |
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| 5-7
Q: |
I
have lost my stamp certificate, what shall I do? |
| A: |
You can reprint it via the ¡§Stamp Certificate Print¡¨ function
at GovHK website (www.gov.hk/estamping)
if the certificate is originally applied by you. Alternatively,
you may approach the Stamp Office and apply for a certified
copy of the stamp certificate at a fee (currently $160). |
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| 5-8
Q: |
Is there any fee charged on reprinting a stamp certificate? |
| A: |
No, the ¡§Stamp Certificate Print¡¨ function at GovHK website
(www.gov.hk/estamping)
is free of charge. |
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| 5-9
Q: |
If the payment cheque is dishonoured, will the stamp certificate
still be valid? |
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| A: |
No. For cheque payment, the cheque should be honoured on the
first presentation to the drawee bank. Otherwise, the stamp
certificate to be issued in respect of that payment will be
invalid. You may check the validity of a stamp certificate
via the ¡§Stamp Certificate Enquire¡¨ function at GovHK website
(www.gov.hk/estamping). |
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| 5-10
Q: |
Can I reprint a stamp certificate after a long period of time?
How long will the system keep the certificate? |
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| A: |
The system will keep record of all stamp certificates for
15 years. You may reprint within this period. |
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| 5-11
Q: |
Can one enquire a stamp certificate not applied by him? |
| A: |
Yes, if you
have the stamp certificate on hand. |
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| 5-12
Q: |
Will all stamp certificates be opened to the public via the
¡§Stamp Certificate Enquire¡¨ function? |
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| A: |
No.
One can only check the stamp certificate on hand. He has to
input the following 4 items contained in the stamp certificate: |
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(a) Instrument
Reference Number |
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(b) Date of
Instrument |
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(c) Stamp Certificate
Number |
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(d) Date of
Stamping |
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The
stamp certificate record will only be retrieved when all the
4 items are correct. |
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| 5-13
Q: |
If an error is found after stamping, how can the stamp certificate
be rectified? |
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| A: |
You
can make a written request to the Collector of Stamp Revenue
to cancel the stamp certificate and issue a new one. |
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| 6.
E-Stamp Account |
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| 6-1
Q: |
How can I open an E-Stamp Account? Can this be done via the
Internet? |
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| A: |
Please
complete an application form [Form IRSD 109] (download
form) and send it back to the Stamp Office by fax/post/in
person. Online application via the Internet is currently not
available. |
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| 6-2
Q: |
Can an individual open an E-Stamp Account? |
| A: |
No. Please use the Taxpayer Identification Number and Password
(details). |
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| 6-3
Q: |
Can a firm open more than 1 E-Stamp Account? |
| A: |
Yes. You can open up to 20 E-Stamp Accounts for each main
office or branch. For example, if the firm has 10 office/branches,
it can open up to 200 E-Stamp Accounts. |
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| 6-4
Q: |
Is it necessary to deposit fund in the E-Stamp Account? |
| A: |
No. |
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| 6-5
Q: |
My E-Stamp Account is suspended due to wrong input of password,
what shall I do? |
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| A: |
You may re-apply for an Access Code. Please complete Form
IRSD 109 (download
form) and send it back to the Stamp Office by fax/post/in
person. |
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| 6-6
Q: |
I
have forgotten my password, what shall I do? |
| A: |
You may re-apply for an Access Code. Please complete Form
IRSD 109 (download
form) and send it back to the Stamp Office by fax/post/in
person. |
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| 6-7
Q: |
Our firm has just registered a number of E-Stamp Accounts.
Do we need to inform IRD the name of holder of each account
and changes thereafter? |
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| A: |
No.
The Company is free to allot its E-Stamp Account to individual
staff. It should however exercise adequate security control.
Upon a change of account holder, please change the password
immediately. This can be done via the Internet at GovHK website
(www.gov.hk/estamping). |
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| 7.
Tenancy Agreement |
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| 7-1
Q: |
I
have signed an original and a duplicate tenancy agreement.
Shall I submit 2 electronic stamping applications? How many
stamp certificate shall I get? |
| A: |
You only need to submit one stamping application and select
the relevant button indicating the execution of a duplicate.
Two stamp certificates will be issued for the original document
and the duplicate after payment. |
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| 7-2
Q: |
I am a property agent. Can I submit an electronic stamping
application for a tenancy agreement of my client? |
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| A: |
Yes, if you
are authorized by the parties to the agreement. |
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| 7-3
Q: |
Can I submit an application for a lease with rent-free period
or varied rent amount? |
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| A: |
Yes, please compute the total amount of rent payable over
the whole lease period first and input it in the appropriate
field. |
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| 7-4
Q: |
I am not sure what amount to input as rent. What shall I do? |
| A: |
You may read the examples on stamp duty computation set out
in the information leaflet ¡§Stamping of Tenancy Agreement¡¨
(Form
No. I.R.S.D.119(E)). If you still have problem, please
approach the Stamp Office with the tenancy agreement for stamping. |
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| 7-5
Q: |
Can I submit a license agreement for stamping electronically? |
| A: |
If the license agreement is in the nature of a tenancy agreement
with monthly rents, you may submit the stamping application
online as other tenancy agreements. If it contains special
terms e.g. a premium or the instrument has to be adjudicated,
please present the original instrument to Stamp Office for
assessment or adjudication. |
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| 8.
Adjudication / Exemption / Refund of Stamp Duty |
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| 8-1
Q: |
Can I submit an adjudication request (e.g. deed of gift/exchange/family
arrangement, Nomination, Supplemental agreement) electronically? |
| A: |
No, the original instrument has to be examined. Please approach
the Stamp Office for stamping with the original instrument
and supporting documents. Please refer to the leaflet on ¡§Stamping
of Agreements and Assignments¡¨ (Form
No. I.R.S.D.120(E)) for details. |
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| 8-2
Q: |
Can I submit a stamping application with claim for relief
or exemption electronically? |
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| A: |
No. Please approach the Stamp Office for stamping with the
original instrument and supporting documents for the claim. |
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| 8-3
Q: |
Can I submit a claim for refund of stamp duty electronically? |
| A: |
No.
Please approach the Stamp Office with supporting documents
for the claim. |
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9.
Tenancy-related Forms of the Rating and Valuation Department
(RVD) |
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| 9-1
Q: |
What tenancy-related RVD forms are available for online submission
or download? |
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| A: |
The following
tenancy-related forms are available: |
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(a)
Domestic Property - Online submit or download a Form CR109
(Notice of New Letting or Renewal Agreement). |
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(b)
Non-domestic Property - Online submit a Form R1A (Requisition
for Particulars of Tenements). |
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| 9-2
Q: |
What is a Form CR109 (Notice of New Letting or Renewal Agreement)? |
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A: |
Under the Landlord and Tenant (Consolidation) Ordinance, a
landlord of a domestic tenancy must lodge with the Commissioner
of Rating and Valuation (CRV) a notice (Form CR109) within
one month of signing of a new tenancy or reaching agreement
on a renewal. A fee of $310 will be payable in case of late
submission. The landlord shall not be entitled to maintain
an action to recover the rent unless the notice is endorsed
by CRV.
A Form CR109 may be
submitted online. Alternatively, it may be downloaded and
submitted to CRV by post or in person. |
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| 9-3
Q: |
What is a Form R1A (Requisition for Particulars of Tenements)? |
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A: |
The Commissioner of Rating and Valuation is empowered to collect
by requisition rental particulars for the purpose of carrying
out the provisions of the Rating Ordinance, the Government
Rent (Assessment and Collection) Ordinance and the Landlord
and Tenant (Consolidation) Ordinance. A Form R1A seeks to
collect up-to-date tenancy particulars to facilitate RVD in
conducting the annual revaluation and compiling statistics.
It can be used for reporting tenancy particulars to RVD. |
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9-4
Q: |
After completing the application for stamping of tenancy agreement,
which form should be used for reporting tenancy particulars
to RVD, a Form CR109 or a Form R1A? |
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A: |
For
a domestic tenancy, submit a Form CR109 which, upon endorsement
by CRV, entitles the landlord to maintain an action to recover
the rent under the tenancy. If a Form CR109 is submitted to
RVD, there is no need to submit a Form R1A.
For a non-domestic
tenancy, submit a Form R1A to report the tenancy particulars. |
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9-5
Q: |
What will happen if, after this stamping of tenancy agreement
application, neither a Form CR109 nor an online Form R1A is
submitted to RVD? |
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A: |
A
Form R1A will be sent to the ratepayer by post for completion.
The completed Form R1A can be returned to RVD by post or in
person. |
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9-6
Q: |
Does user authentication have
to be done again to access RVD¡¦s web page? |
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A: |
As user authentication has been done upon the first logon
to the "e-Stamping application", no user authentication
will need to be done again to access the RVD¡¦s web page. |
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Reference Materials |
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