 |
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. |
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.
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. |
|
|
|
|
|
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  .
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 . |
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.
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.
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. |
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.
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. |
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.
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.
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].
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).
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]
|
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.
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.
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.
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
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
Stamping
Circulars
e-Stamping
Circulars
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 |
|
--- |
| |
|
|
|
|
| 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)] |
|
--- |
| |
|
|
|
|
| 3. |
I.R.S.D. 129(E) |
Request for Withdrawal of e-Stamping
Application |
|
--- |
| |
|
|
|
|
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) |
|
--- |
| |
|
|
|
|
| 2. |
I.R.S.D. 111(E) |
Stamping Request - Tenancy Agreement |
|
|
| |
|
|
|
|
| 3. |
I.R.S.D. 112(E) |
Stamping Request - Agreement
/ Assignment |
|
|
| |
|
|
|
|
| 4. |
I.R.S.D. 113(E) |
Stamping Request - Subsequent
Agreement / Assignment ($100 Fixed Duty) |
|
|
| |
|
|
|
|
| 5. |
I.R.S.D. 114(E) |
Stamping Request - Agreement
(Payment of Stamp Duty Previously Deferred)
|
|
|
| |
|
|
|
|
| 6. |
I.R.S.D. 115(E) |
Adjudication Request - Nomination
of Residential Property |
|
|
| |
|
|
|
|
| 7. |
I.R.S.D. 116(E) |
Adjudication Request - Supplemental
Agreement of Residential Property |
|
|
| |
|
|
|
|
| 8. |
I.R.S.D. 117(E) |
Adjudication Request - Deed
of Gift |
|
|
| |
|
|
|
|
| 9. |
I.R.S.D. 127(E) |
Agreement / Assignment Application for Remission of
Penalty for Late Stamping |
|
--- |
| |
|
|
|
|
3.
Stamping of Share Transfers
| |
Form No. |
Form Title |
PDF
Format* |
MS
Word Format** |
| 1. |
I.R.S.D. 102 |
Schedule of Landed Properties |
|
--- |
| |
|
|
|
|
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) |
|
--- |
| |
|
|
|
|
| 2. |
SBUL 1 (4/2003 version) |
Return of Stock Borrowing Transactions (Appendix E)
(for reporting periods commencing from
June 2003) |
|
--- |
| |
|
|
|
|
| 3. |
SBUL 2 |
Stock Borrowing and Lending Agreement Registration
Form (Appendix A) |
|
--- |
| |
|
|
|
|
| 4. |
SBUL 3 |
Stock Borrowing Ledger (Appendix
D) |
|
--- |
| |
|
|
|
|
| 5. |
SBUL 26 |
Notification of Execution of Stock Borrowing and Lending
Agreement by Lender (Appendix C) |
|
--- |
| |
|
|
|
|
| 6. |
SBUL 27 |
Deemed Sale and Purchase of Hong Kong Stocks - Bought
Note and Sold Note (Appendix F) |
|
--- |
| |
|
|
|
|
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 |
|
--- |
| |
|
|
|
|
| 2. |
U3/SOA/F04 |
Application for Exemption of Stamp Duty under Section
29C(5A) of the Stamp Duty Ordinance (CAP. 117) |
|
--- |
| |
|
|
|
|
| 3. |
I.R.S.D. 121(E) |
Adjudication / Stamping Request
- Intra-Group Agreement / Assignment |
|
--- |
| |
|
|
|
|
| 4. |
I.R.S.D. 125(E) |
Application for Refund of Stamp
Duty under Section 29C(5B)of the Stamp Duty Ordinance, (Cap.117)]
|
|
--- |
| |
|
|
|
|
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
|
|
--- |
| |
|
|
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* 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.
Enquiries
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