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]
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| (b) |
Remission of Stamp Duty - Exchange Traded Fund
[IRSD
128] |
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(c)
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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]
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(d)
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Exemption on instruments of transfer
of units under Mandatory Provident Fund Schemes [U3/SOG/PN03A]
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| (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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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
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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
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1.
e-Stamping
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Form No. |
Form Title |
PDF Format* |
MS Word
Format** |
| 1. |
I.R.S.D. 109 |
"E-Stamp" Account Form |
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| 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)] |
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| 3. |
I.R.S.D. 129(E) |
Request for Withdrawal of e-Stamping
Application |
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2.
Property Stamping and Adjudication
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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) |
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| 2. |
I.R.S.D. 111(E) |
Stamping Request - Tenancy Agreement |
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| 3. |
I.R.S.D. 112(E) |
Stamping Request - Agreement
/ Assignment |
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| 4. |
I.R.S.D. 113(E) |
Stamping Request - Subsequent
Agreement / Assignment ($100 Fixed Duty) |
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| 5. |
I.R.S.D. 114(E) |
Stamping Request - Agreement
(Payment of Stamp Duty Previously Deferred)
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| 6. |
I.R.S.D. 115(E) |
Adjudication Request - Nomination
of Residential Property |
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| 7. |
I.R.S.D. 116(E) |
Adjudication Request - Supplemental
Agreement of Residential Property |
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| 8. |
I.R.S.D. 117(E) |
Adjudication Request - Deed
of Gift |
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| 9. |
I.R.S.D. 127(E) |
Agreement / Assignment Application for Remission of
Penalty for Late Stamping |
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3.
Stamping of Share Transfers
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Form No. |
Form Title |
PDF
Format* |
MS
Word Format** |
| 1. |
I.R.S.D. 102 |
Schedule of Landed Properties |
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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) |
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| 2. |
SBUL 1 (4/2003 version) |
Return of Stock Borrowing Transactions (Appendix E)
(for reporting periods commencing from
June 2003) |
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| 3. |
SBUL 2 |
Stock Borrowing and Lending Agreement Registration
Form (Appendix A) |
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| 4. |
SBUL 3 |
Stock Borrowing Ledger (Appendix
D) |
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| 5. |
SBUL 26 |
Notification of Execution of Stock Borrowing and Lending
Agreement by Lender (Appendix C) |
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| 6. |
SBUL 27 |
Deemed Sale and Purchase of Hong Kong Stocks - Bought
Note and Sold Note (Appendix F) |
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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 |
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| 2. |
U3/SOA/F04 |
Application for Exemption of Stamp Duty under Section
29C(5A) of the Stamp Duty Ordinance (CAP. 117) |
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| 3. |
I.R.S.D. 121(E) |
Adjudication / Stamping Request
- Intra-Group Agreement / Assignment |
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| 4. |
I.R.S.D. 125(E) |
Application for Refund of Stamp
Duty under Section 29C(5B)of the Stamp Duty Ordinance, (Cap.117)]
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6.
Stock Brokers
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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.
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