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Tax Information : Stamp Duty
 
 

Documents subject to Stamp Duty
Methods of Stamping
e-Stamping Service
Rates of Stamp Duty
Persons Liable for Stamping
Time Limit for Stamping Different Types of Documents
Late Stamping and Omission to Stamp Documents
Validity of Unstamped Documents
Inadequate Consideration
Adjudication
Appeal against Stamp Duty Assessment
Stamp Duty on Residential Property Transactions
Stamp Duty Relief
Refund of Stamp Duty
Exclusion from application of the Electronic Transactions Ordinance (Cap.553)
Profits Tax Liabilities on Property Dealing
Stamp Office Interpretation and Practice Notes
Stamping Procedures and Explanatory Notes
Stamping Circulars
e-Stamping Circulars
Forms
Enquiries


Documents subject to Stamp Duty

The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows:-
(1)
Conveyance on sale (i.e. Assignment),
(2)
Agreement for sale of residential property,
(3)
Lease of immovable property (i.e. Tenancy Agreement), and
(4)
Transfer of Hong Kong stock.

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Method of Stamping

How to stamp documents:-

e-Stamping of property documents
You may use the 24 hours e-Stamping service (details) at GovHK website (www.gov.hk/estamping) to submit electronic stamping applications for ¡V
  (i) Initial stamping of agreement or assignment (including defer application) with not more than 4 Purchasers;
  (ii) Payment of deferred stamp duty;
  (iii) Subsequent agreement or assignment;
  (iv) Tenancy agreement with not more than 4 landlords and 4 tenants.
To save your time, you may also choose to upload as many as 50 stamping requests at a time without inputting them one by one on screen (Details).

 

Paper application of property documents

You may submit an application for stamping without presenting the original instrument in respect of agreements and assignments (other than cases presented for adjudication or accompanying with exemption, relief, remission or refund claim) in paper form at Stamp Office Counter.
You may submit an application for stamping without presenting original instrument in respect of tenancy agreements (other than cases presented for adjudication or accompanying with exemption, relief, remission or refund claim) in paper form by post.

 

Conventional stamping

For all types of instruments including property documents and those relating to stock transactions, you may present the original instrument with a stamping request and supporting documents at Stamp Office Counter or by post.
   

Upon receipt of a stamping request with the required document(s) and payment, the Stamp Office will either issue a stamp certificate in respect of the instrument or impress a stamp on the document.

Please click here for the format of a computer-issued Stamp Certificate.
Please click here for the format of a manually issued Stamp Certificate.

   
For further information, please refer to the following Stamping Procedures and Explanatory Notes:
¡V Stamping of Agreements and Assignments (IRSD120)
¡V Stamping of Tenancy Agreement (IRSD119)
¡V Stamping of Shares Transfer (U3/SOG/PN04)
¡V Counter Service ¡V Revised Procedures [U3/SOG/PN02]



e-Stamping Service

Please click here for details.

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Rates of Stamp Duty


[Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.]

On Sale or Transfer of Immovable Property in Hong Kong
With effect from 11:00 am on 28 February 2007, stamp duty on sale of immovable property in Hong Kong is charged at rates which vary with the amount or value of the consideration as follows (Examples):-
Amount or value of the consideration
Rate
Exceeds
Does not exceed
.
$2,000,000
$100
$2,000,000
$2,351,760
$100 + 10% of excess over $2,000,000
$2,351,760
$3,000,000
1.5%
$3,000,000
$3,290,320
$45,000 + 10% of excess over $3,000,000
$3,290,320
$4,000,000
2.25%
$4,000,000
$4,428,570
$90,000 + 10% of excess over $4,000,000
$4,428,570
$6,000,000
3%
$6,000,000
$6,720,000
$180,000 + 10% of excess over $6,000,000
$6,720,000
.
3.75%

Note : (i) With effect from 1 April 1999, the exact amount or value of the consideration will be used to compute the stamp duty for property transfers. That is, round-up of the value or consideration to the nearest $100 is no more required.
(ii) With effect from 31 January 1992, stamp duty at the same rates as conveyances of immovable property is chargeable on agreements for the sale and purchase of residential property. After the agreement has been so stamped, the related conveyance will be chargeable with a fixed stamp duty of $100 only.
Examples
Residential property
The chargeable instrument is the Agreement for Sale.
(1)
Only 1 agreement executed
Consideration $2,000,000
Date and time of execution: 28-2-2007 at 10:59:59 A.M.
 
Old rate
Stamp Duty = $2,000,000 x 0.75% = $15,000
(2)
Only 1 agreement executed
Consideration $2,000,000
Date and time of execution: 28-2-2007 AT or AFTER 11:00 A.M.
 
NEW rate
Stamp Duty = $100
(3)
Provisional agreement executed on 14-2-2007
Formal agreement executed on 28-2-2007 AT or AFTER 11:00 A.M.
 
NEW rate. If the provisional agreement is superseded by a formal agreement within 14 days from the date of the provisional agreement AND the formal agreement was executed at or after 11:00 A.M. on 28-2-2007, new rate is applicable.
(4)
Provisional agreement executed on 14-2-2007
Formal agreement executed on 28-2-2007 BEFORE 11 A.M.
 
OLD rate. Although the formal agreement was executed within 14 days from the provisional agreement, old rate is applicable because it was executed before 11:00 A.M. on 28-2-2007.
(5)
Provisional agreement executed on 14-2-2007
Formal agreement executed on 1-3-2007
 
OLD rate. Although the date of execution of the formal agreement was after 28-2-2007, old rate is applicable because it was not executed within 14 days from the date of the provisional agreement. The date of provisional agreement is relevant, which is before 11:00 A.M. on 28-2-2007.
(6)
Provisional agreement executed on 1-3-2007
Formal agreement executed on 1-4-2007
 
New rate.
(7)
Property under Home Ownership Scheme or Tenants Purchase Scheme purchased from the Hong Kong Housing Authority or in Secondary Market with purchaser nominated by the Hong Kong Housing Authority
 
Same as non-residential property below.
Non-residential Property
The chargeable instrument is the Assignment.
(8)
Agreement executed on 10-2-2007
Assignment executed on 28-2-2007 at 1:00 P.M.
 
NEW rate. As the assignment was executed after 11:00 A.M. on 28-2-2007, new rate is applicable.
(9)
Agreement executed on 10-2-2007
Assignment executed on 28-2-2007 before 11:00 A.M.
 
OLD rate. As the assignment was executed before 11:00 A.M. on 28-2-2007, old rate is applicable.

To compute stamp duty, please click Stamp Duty Calculator.

Please press here for the duty rates from 01 April 1988 to 10:59:59 am on 28 February 2007.

 

On Lease of Immovable Property in Hong Kong
For lease, duty is calculated at rates which vary with the term of the lease as follows :-

Term
Rate
Not defined or is uncertain
0.25% x of the yearly or average yearly rent (Note(i))
Exceeds
Does not exceed
 
.
1 year
0.25% x of the total rent payable over the term of the lease (Note(i))
1 year
3 years
0.5% x of the yearly or average yearly rent (Note(i))
3 years
.
1% x of the yearly or average yearly rent (Note(i))
key money, construction fee etc. mentioned in the lease 3.75% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property
duplicate or counterpart $5 each

Note : (i) The yearly rent/average yearly rent/total rent has to be rounded-up to the nearest $100.
(ii) Any deposit which may be mentioned in the lease will not be taken into account in assessing the stamp duty.
To compute stamp duty, please click Stamp Duty Calculator.


On Transfer of Hong Kong stock

With effect from 1 September 2001, stamp duty on sale or purchase of any Hong Kong stock is charged at rate which vary with the amount or value of the consideration as follows:-
Nature of Document
Rate
Contract Note for sale or purchase of any Hong Kong stock 0.1% of the amount of the consideration or of its value on every sold note and every bought note
Transfer operating as a voluntary disposition inter vivos $5 + 0.2% of the value of the stock
Transfer of any other kind $5

Please press here for the duty rates from 01 April 1993 to 31 August 2001.

 

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Persons Liable for Stamping


Nature of document
Persons liable
Conveyance on sale All parties and all other persons executing
Agreement for sale of residential property All parties and all other persons executing
Lease All parties and all other persons executing
Transfer of Hong Kong stock 
- Contract Note for the sale or purchase of any Hong Kong stock 
- Transfer of any other kind
The agent or where no agent, the principal effecting the sale or purchase 

The transferor and the transferee

If a chargeable instrument is not duly stamped, any person who uses such instrument is also liable to the stamp duty and any penalty.

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Time Limit for Stamping Different Types of Documents

The time limit for stamping different types of documents are as follows:-
Nature of Document
Time Limit
Conveyance on sale (including deed of gift) within 30 days after the date of execution
Agreement for sale of residential property (Stamping and application for deferred payment) Within 30 days after the relevant date (which means the date of the agreement, or, the date of the earliest agreement made by the same parties on the same terms if the agreement to be stamped is preceded by one or more such agreements), except otherwise provided in the Ordinance
Agreement for sale of residential property (Deferred Payment Cases)

(a)

If completed by Assignment:

¡V Within 30 days after execution of the related Assignment

(b)

 

If re-sale/disposal before Assignment:

¡V Within 7 days after date of re-sale or disposition

(c) For all cases, the maximum period of deferment is 3 years after the relevant date of the agreement
Lease within 30 days after the date of execution
Contract note for purchase or sale of Hong Kong stock

within 2 days after the sale or purchase, if effected in Hong Kong;

within 30 days after the sale or purcahse, if effected elsewhere.

Instrument of Transfer of Hong Kong stock (not including gift)

before the date of execution, if executed in Hong Kong;

within 30 days after the date of execution, if executed outside Hong Kong.

Gift of Hong Kong stock

within 7 days after the date of execution, if executed in Hong Kong;

within 30 days after the date of execution, if executed outside Hong Kong.

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Late Stamping and Omission to Stamp Documents

Where an instrument chargeable with stamp duty is not stamped before or within the time for stamping, such instrument may be stamped by the Collector upon payment of the stamp duty and a penalty. The penalty is to be imposed according to the following scale:-

Length of Delay  
Penalty
not exceeding 1 month  double the amount of stamp duty
exceeding 1 month but not exceeding 2 months four times the amount of stamp duty
in any other case ten times the amount of stamp duty

The Collector may remit partly or wholly the penalty payable depending on individual circumstances of each case. In a voluntary disclosure case, if the delay is not deliberate, the Collector will normally adopt the following formula in calculating the reduced penalty, subject to a minimum sum of $500:-

Reduced penalty = 14% x Stamp Duty Payable x No. of days delay / 365 days

The penalty remission may be adjusted upward or downward depending on the special circumstances of a case. For example, the above formula does not apply to late stamping cases uncovered during inspection carried out by the Stamp Office (i.e. not a voluntary disclosure case). In addition, the penalty for a second or subsequent delay uncovered would be more severe.

Any request for remission of penalty should be made in writing with explanations of the delay and supporting evidence, where appropriate.

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Validity of Unstamped Documents

No instruments chargeable with stamp duty shall be received in evidence in any proceedings whatsoever except:-

(1)
criminal proceedings,
(2)
civil proceedings by the Collector to recover stamp duty or any penalty payable under the Stamp Duty Ordinance,
or be available for any other purpose whatsoever, unless such instrument is duly stamped:

Provided that an instrument which is not duly stamped may be received in evidence in civil proceedings before a court if the court so orders upon the personal undertaking of a solicitor to cause
(i) such instrument to be stamped in respect of the stamp duty chargeable thereon, and
(ii) any penalty payable under section 9 in respect thereof to be paid.

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Inadequate Consideration

Under section 27(4) a conveyance of immovable property or a transfer of Hong Kong stock made for a consideration which is in the opinion of the Collector inadequate shall, notwithstanding that the transaction is at arm's length and in good faith, be deemed to be a voluntary disposition inter vivos (i.e. a gift). Accordingly, the stamp duty on such conveyance or transfer will be calculated instead on the value of the property or stock and further duty will be demanded by the Stamp Office as appropriate. Section 29F contains similar provisions in respect of an agreement for sale and purchase of residential property.

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Adjudication

Subject to the payment of an adjudication fee (currently $50), any person may request the Collector of Stamp Revenue to express his opinion on whether an executed instrument is chargeable with stamp duty and the amount payable.

An instrument specifically provided for under the following sections of the Stamp Duty Ordinance (Cap. 117) is however exempted from the payment of adjudication fee:

(a) Section 24(2) [conveyance or contract notes in consideration of debt]
(b)
Section 27(3) or 29F(2) [instruments operating as gifts]
(c)
Section 29H(3) or 45(3) [instruments qualifying for intra group relief]
(d) Section 44(3) [instruments effecting a gift to exempted institution]
(e) Note 4 to head 1(1) and Note 3 to head 2(3) in the First Schedule [foreclosure order]

Request for adjudication should be submitted at Stamp Office Counter together with the original instrument and relevant supporting documents. Electronic submission is not applicable.

For the adjudication of agreements or assignments of landed properties, please refer to the Stamping Procedures and Explanatory Notes on ¡§Stamping of Agreements and Assignments¡¨ [IRSD120] for details of the forms required.

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Appeal Against Stamp Duty Assessment

Any person who is dissatisfied with the assessment of the Collector of Stamp Revenue (¡§The Collector¡¨) may appeal to the District Court. The appeal should be made within 1 month from the date of assessment by notice served on the Registrar of the District Court. The stamp duty assessed has to be paid before an appeal can be made unless the Collector has agreed to postpone the payment of the whole or part of the stamp duty (in which case the amount not postponed has to be paid) or the Court orders otherwise.

Application for postponing the payment of stamp duty assessed has to be made by the intended appellant in writing to the Collector within 14 days from the date of the assessment. In the application, the appellant should indicate his intention to lodge an appeal and submit sufficient securities (normally in the form of a bank guarantee) in support of his request.

In the case where the appellant is prevented by illness or absence from Hong Kong or other reasonable causes from lodging an appeal within 1 month, the Court may extend the appeal period.

After hearing the appeal, the Court will determine the proper amount of stamp duty, if any, chargeable on the instrument. Any stamp duty overpaid will be refunded.

For further details, please refer to the ¡§Notes on Appeal Procedures effective from 1 May 1998¡¨ [IRSD98].

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Stamp Duty on Residential Property Transactions

Deferring payment of stamp duty

Agreement for sale and purchase of residential properties should be stamped within 30 days after execution of the earliest agreement for the same transaction (e.g. a preliminary agreement) except otherwise provided in the Stamp Duty Ordinance (Cap. 117). Subject to certain conditions, an electronic or paper application can be made for deferral of payment of stamp duty of a chargeable agreement until the related assignment is executed or re-sale of the property, as the case may be. The maximum period of deferral is 3 years after the date of the earliest agreement. The application for deferral should be made on or before the stamping deadline of the agreement. For details of the application and stamping procedures, please refer to the Stamping Procedures and Explanatory Notes on ¡§Stamping of Agreements and Assignments¡¨ (IRSD120).

If the stamp duty of an agreement has been deferred, the duty payer or his agent should ensure that the deferred duty is paid when it is subsequently due. If the transaction has fallen through, please apply for exemption of stamp duty by completing Form U3/SOA/F04.

Exemption to uncompleted agreement

If an agreement is cancelled, otherwise than by reason of a re-sale or disposal of the property by the purchaser, it may not be chargeable to stamp duty. Stamp duty paid in respect of such an agreement can be refunded upon an application made to the Collector of Stamp Revenue within 2 years after the cancellation of the agreement by completing Form IRSD125.

Variation of Consideration prior to Assignment

For cases where the stated consideration of an agreement for sale of a residential property was revised by a supplemental agreement before assignment, the Stamp Office will take into account all the facts available at the time of stamping when computing the amount of stamp duty payable. For details, please refer to the Stamping Procedures and Explanatory Notes on ¡§Chargeable Agreement for Sale of Residential Properties ¡V Variation of Consideration prior to Assignment¡¨ (U3/SOA/PN03).

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Stamp Duty Relief

Intra Group Relief

Subject to the conditions set out in section 45, stamp duty relief is available for the transfer of immovable property or shares from one associated body corporate to another. Please refer to the Stamping Procedures and Explanatory Notes on ¡§Intra Group Relief¡¨ [IRSD124] for the application procedures.

 

Stock Borrowing Relief

Transfer of shares under stock borrowing and lending transactions may be exempted from stamp duty. For details, please refer to the Stamp Office Interpretation and Practice Notes on ¡§Relief for Stock Borrowing and Lending Transactions¡¨. Please also refer to the Stamping Procedures and Explanatory Notes on ¡§Stock Borrowing Relief ¡V Revised Procedures¡¨ [U3/SOG/PN06] for the application procedures.

 

Miscellaneous relief on Stock Transactions

(a) Remission of stamp duty on delivery of Hong Kong stocks as consideration for allotment or redemption of Collective Investment Products [U3/SOG/PN01]
(b) Remission of Stamp Duty - Exchange Traded Fund [IRSD 128]
(c)
Partial Remission of Ad Valorem Stamp Duty on Contract Notes for the Sale or Purchase of Designated Exchange Traded Funds by Market Makers [U3/SOG/PN05]
(d)
Exemption on instruments of transfer of units under Mandatory Provident Fund Schemes [U3/SOG/PN03A]
(e) Exemption on instruments of transfer relating to Indirect Allotment or Redemption of Units under Unit Trust Schemes [U3/SOG/PN07]

 

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Refund of Stamp Duty

Refund of a stamp used for or a stamp certificate issued in respect of an executed instrument may be allowed, if

(a) The instrument is afterwards found to be absolutely void from the beginning or unfit for the purpose intended, or
(b)
The stamp is of a greater value than necessary or is inadvertently used for an instrument not chargeable with stamp duty.

An application for refund should be made within 2 years after the date of the instrument accompanying by the Form I.R.S.D. 25. For a conventional stamp case, the original instrument containing the stamp should be attached to the application. If the application for refund is in respect of a stamp certificate inadvertently issued, it should be made by the person who paid the stamp duty.

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Exclusion from application of the Electronic Transaction Ordinance (Cap.553)


Other than contract notes issued and stamped by stock brokers in respect of a trade effected through the Stock Exchange, all instruments subject to stamping or denoting under the Stamp Duty Ordinance (Cap. 117) cannot be made or executed by electronic means.

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Profits Tax Liabilities on Property Dealing


Duty payers are reminded that despite the payment of stamp duty, there are also profits tax liabilities in respect of the assessable profits from the buying and selling of landed properties in the course of a trading adventure in Hong Kong.

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Stamp Office Interpretation and Practice Notes
 

No.1 (Revised)
Stamping of Agreements for Sale and Purchase of Residential Property

No.2
Relief for Stock Borrowing and Lending Transactions
Part A : Commercial Stock Loans

( Appendices A and B are not in force now. Please click here for details.)

No.3
Deemed Consideration under Section 24 of the Stamp Duty Ordinance, Cap.117

No.4
Deemed Sale and Purchase under Section 19(1E) of the Stamp Duty Ordinance, Cap.117

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Stamping Procedures and Explanatory Notes
 

1. Hong Kong Stock

2. Landed Properties

3. Remission

4. Procedures

****************************************************************

1. Hong Kong Stock

2. Landed Properties

 

3. Remission

4. Procedures

 

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Stamping Circulars

No. Stamping Circulars Date Issued
01/2006 New Opening Hours From 1 July 2006 2 June 2006

 

e-Stamping Circulars
No. e-Stamping Circulars Date Issued
4/2004 Stamp Certificates 9 November 2004
1/2007 Reprovision of e-Stamping Service under GovHK 31 December 2007
1/2008 e-Stamping Service under GovHK 21 January 2008

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Forms

1. e-Stamping

2. Property Stamping and Adjudication

3. Stamping of Share Transfers

4. Stock Borrowing Relief

5. Stamp Duty Relief and Refund

6. Stock Brokers

*****************************************************

1. e-Stamping
  Form No. Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 109 "E-Stamp" Account Form
I.R.S.D. 109
---
         
2. I.R.S.D. 126(E) Request for Cancellation of Stamp Certificate containing error(s) [Section 18J(1)(c) of the Stamp Duty Ordinance, (Cap.117)]
I.R.S.D. 126 (E)
---
         
3. I.R.S.D. 129(E) Request for Withdrawal of e-Stamping Application
I.R.S.D. 127 (E)
---
         

2. Property Stamping and Adjudication
  Form No. Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 110 Property Document - Summary of Stamping Application(s) (for application from 2 August 2004 onwards)
I.R.S.D. 110
---
         
2. I.R.S.D. 111(E) Stamping Request - Tenancy Agreement
I.R.S.D.111 (E)
I.R.S.D. 111 (E)
         
3. I.R.S.D. 112(E) Stamping Request - Agreement / Assignment  
I.R.S.D. 112(E)
I.R.S.D. 112 (E)
         
4. I.R.S.D. 113(E) Stamping Request - Subsequent Agreement / Assignment ($100 Fixed Duty)
I.R.S.D. 113 (E)
I.R.S.D. 113 (E)
         
5. I.R.S.D. 114(E) Stamping Request - Agreement (Payment of Stamp Duty Previously Deferred)
I.R.S.D. 114 (E)
I.R.S.D. 114 (E)
         
6. I.R.S.D. 115(E) Adjudication Request - Nomination of Residential Property
I.R.S.D. 115 (E)
I.R.S.D. 115 (E)
         
7. I.R.S.D. 116(E) Adjudication Request - Supplemental Agreement of Residential Property
I.R.S.D. 116 (E)
I.R.S.D. 116 (E)
         
8. I.R.S.D. 117(E) Adjudication Request - Deed of Gift
I.R.S.D. 117 (E)
I.R.S.D. 117 (E)
         
9. I.R.S.D. 127(E) Agreement / Assignment Application for Remission of Penalty for Late Stamping
I.R.S.D. 127 (E)
---
         

3. Stamping of Share Transfers
  Form No. Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 102 Schedule of Landed Properties
I.R.S D. 102
---
         

4. Stock Borrowing Relief
  Form No. Form Title
PDF Format*
MS Word Format**
1. SBUL 1 (12/1999 version) Return of Stock Borrowing Transactions (Appendix E) (for reporting periods from December 1999 to December 2002)
SBUL 1 (12/1999)
---
         
2. SBUL 1 (4/2003 version) Return of Stock Borrowing Transactions (Appendix E) (for reporting periods commencing from June 2003)
SBUL 1 (4/2003)
---
         
3. SBUL 2 Stock Borrowing and Lending Agreement Registration Form (Appendix A)
SBUL 2
---
         
4. SBUL 3 Stock Borrowing Ledger (Appendix D)
SBUL 3
---
         
5. SBUL 26 Notification of Execution of Stock Borrowing and Lending Agreement by Lender (Appendix C)
SBUL 26
---
         
6. SBUL 27 Deemed Sale and Purchase of Hong Kong Stocks - Bought Note and Sold Note (Appendix F)
SBUL 27
---
         

5. Stamp Duty Relief and Refund
  Form No. Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 25 Stamp Office, Hong Kong - Requisition for Allowance Ticket for spoiled or unwanted Stamps
I.R.S.D. 25
---
         
2. U3/SOA/F04 Application for Exemption of Stamp Duty under Section 29C(5A) of the Stamp Duty Ordinance (CAP. 117)
U3/SOA/F04
---
         
3. I.R.S.D. 121(E) Adjudication / Stamping Request - Intra-Group Agreement / Assignment
I.R.S.D. 121 (E)
---
         
4. I.R.S.D. 125(E) Application for Refund of Stamp Duty under Section 29C(5B)of the Stamp Duty Ordinance, (Cap.117)]
I.R.S.D. 125 (E)
---
         

6. Stock Brokers
  Form No. Form Title
PDF Format*
MS Word Format**
1. I.R.S.D. 106 Changes in Particulars Registered with the Stamp Office
I.R.S.D. 106
---
         

* The forms in PDF Format can be printed out for completion by using the Adobe Acrobat Reader 5.0 or above and Adobe Asian Fonts Packs which are available free at the Adobe Systems Incorporated website.

** The forms in MS Word Format can be viewed and printed out for completion by using the Microsoft Word 97/200 Viewer or above. Microsoft Word 97/200 Viewer can be downloaded freely from the Microsoft Download Centre.

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Enquiries

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Last revision date: 15 August 2008