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The IRD is responsible for the administration of the following Hong Kong ordinances on taxes and duties and the related rules and regulations: Betting Duty Ordinance Cap.108; Business Registration Ordinance Cap.310; Estate Duty Ordinance Cap.111; Hotel Accommodation Tax Ordinance Cap.348; Inland Revenue Ordinance Cap.112; Stamp Duty Ordinance ...
The examples are Hong Kong bearer instrument, Hong Kong stock, conveyance, contract note. Section 4 - Charging of, liability for, and recovery of stamp duty; Section 8 - Duplicates and counterparts; Section 9 - Late stamping; Section 10 - How instruments to be written, charged and stamped; Section 13 - Adjudication of stamp duty by Collector
An enhanced rate of the Special Stamp Duty and the Buyer's Stamp Duty was enacted by the Legislative Council on 27 February 2014 but would take effect retrospectively from 27 October 2012. The government regularly updates its Stamp Duty laws and in addition to the above, several other amendments have now been published which are also aimed at ...
Hong Kong revenues are popular with collectors from Hong Kong or China. [2] On 6 October 2013 a 1903 1c stamp sold on eBay for $7887. This stamp is very rare as only two recently discovered copies are known, and it was previously thought that this was never issued. It is therefore one of the greatest rarities of British Empire revenue philately ...
Hong Kong Peak Tramways Ordinance Cap.265 Authorized the construction of system 1883 1950 Originally Cap.6 1883 and Cap.304 1950 Police Forces (Change of Title) Ordinance Name change 1969 1997, 1999 Changed from Hong Kong Police Force to Royal Hong Kong Police Force; changed back in 1997 ICAC Ordinance Cap.204 establishment of the ICAC 1974
Hong Kong Court of Final Appeal (Amendment) Bill 1997 - replaces the role of the Supreme Court of Hong Kong (High Court), references to the Attorney General of Hong Kong, Governor of Hong Kong; Judicial Service Commission (Amendment) Bill 1997; Immigration (Amendment) (No.3) Bill 1997 - regards to the HKSAR passport
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The government collects a significant portion of its revenue from housing, specifically from stamp duty collection and land premium. As stamp duty is based on transaction price, higher transaction prices generate more income for the government, giving the government a conflict of interest when seeking to reduce the price of housing.