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Share Transfer Instruments (individual mode)
1.
Q:
Who can submit an application for e-Stamping?
A:
Transferor or transferee of the share transfer, or any authorized representative of the transferor or transferee.
2.
Q:
Do I need to register with the Stamp Office before using this service?
A:
No, but you need a means to authenticate online based on your user type:
- Business User
- "E-Stamp" Account (details); or
- Business Tax Portal (BTP) User Account, the holder of which is authorised to handle stamp duty matters;
- Individual User
- Taxpayer Identification Number (TIN) (for eTAX login) (details);
- Digital certificate issued by the Hongkong Post or the Digi-Sign Certification Services Ltd;
- "iAM Smart" Account; or
- MyGovHK Account.
(Note: e-Stamping services are not available to holders of Tax Representative Portal (TRP) User Account.)
3.
Q:
If I submit one set of Bought Note, Sold Note and Instrument of Transfer which is executed in duplicate for e-Stamping, how many applications do I need to submit and how many stamp certificates will I obtain?
A:
You only need to submit one application. You will obtain one stamp certificate separately for each of the documents (i.e. six in total) upon completion of the stamping.
4.
Q:
If the Instrument of Transfer is executed in counterpart, how can I submit it for e-Stamping?
A:
For e-Stamping purpose, the counterpart is treated as a duplicate of the Instrument of Transfer.
5.
Q:
If I transfer the shares I owned to four transferees separately, how many applications do I need to submit?
6.
Q:
If the shares are jointly owned by three transferors and they transfer the shares to one transferee, how many applications do they need to submit?
7.
Q:
If the company has not prepared audited financial statements that are within 6 months before the date of the transfer of its shares but has prepared management accounts within 3 months before the date of transfer, can I submit the transfer for e-Stamping?
8.
Q:
If the company owns landed properties in Hong Kong, can I submit its share transfer for e-Stamping?
9.
Q:
If the company owns subsidiaries and prepares consolidated financial statements, can I submit its share transfer for e-Stamping?
10.
Q:
Refer to Q9 above, if the company does not prepare consolidated financial statements, can I submit its share transfer for e-Stamping?
11.
Q:
For unlisted shares, if the company has different classes of shares, can I submit its share transfer for e-Stamping?
12.
Q:
Can I submit e-Stamping if the share transfer involves contingent consideration and/or the consideration is subject to adjustment?
13.
Q:
If the shares are sold with loans, can I submit the share transfer documents for e-Stamping?
14.
Q:
Can I apply e-Stamping for a Declaration of Trust of shares?
A:
No, you have to submit it for stamping over the counter at the Stamp Office.