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/PN06A] for the
application procedures.
Electronic registration of Stock Borrowing and Lending Agreement (SBLA)
Stamp Office has launched a new electronic service allowing online
registration of SBLA via e-Tax with effect from 23 April 2012. Please refer to the
Stamping Procedures and Explanatory Notes on
"Stock Borrowing Relief - Electronic Registration of Stock Borrowing and Lending Agreement"
[U3/SOG/PN08A] for details.
Screen shots of the e-registration services
Approved standard versions of SBLA
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Publishers of Approved SBLA |
Approved SBLA |
PDF Format |
1. |
International Securities Lending Association
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Overseas Securities Lender's Agreement, version 1995
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2. |
Master Gilt Edged Stock Lending Agreement, version 1996
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3. |
Master Equity & Fixed Interest Stock Lending Agreement, version 1997
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4. |
Global Master Securities Lending Agreement, version 2000
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5. |
Global Master Securities Lending Agreement, version 2010
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6. |
Public Securities Association/International Securities Market Association
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Global Master Repurchase Agreement, version 1995
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7. |
The Bond Market Association/International Securities Market Association
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Global Master Repurchase Agreement, version 2000
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8. |
The Bond Market Association
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Master Securities Loan Agreement, version 1993
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9. |
Master Repurchase Agreement, version 1996
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10. |
Master Securities Loan Agreement, version 2000
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11. |
Securities Industry and Financial Markets Association/International Capital Market Association
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Global Master Repurchase Agreement, version 2011
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12. |
Others
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Rahmenvertrag für Wertpapierdarlehen
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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 (Revised)
Relief
for Stock Borrowing and Lending Transactions
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
No.5
Special Stamp Duty
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
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Form No. |
Form Title |
PDF
Format* |
MS
Word Format** |
| 1. |
SBUL 1 |
Return of Stock Borrowing Transactions (Appendix E)
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| 2. |
SBUL 2 |
Stock Borrowing and Lending Agreement Registration Form (Appendix A) |
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| 3. |
SBUL 3 |
Stock Borrowing Ledger (Appendix
D) |
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| 4. |
SBUL 26 |
Notification of Execution of Stock Borrowing and Lending
Agreement by Lender (Appendix C) |
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| 5. |
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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*
You can print the Form for completion by using the Adobe Reader
which is 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 Viewer or above.
Microsoft Word Viewer can be downloaded
freely from the Microsoft
Download Centre.
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