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Historic Hong Kong stamp duty revenue stamp and overembossing die (1905). Actual stamps are no longer used. According to Schedule 1 of Hong Kong Stamp Duty Ordinance Cap.117 (SDO), Stamp duty applies to some legal binding documents as classified into 4 heads: Head 1: All sale or lease transactions in Hong Kong immovable property.
Stamp Duty is collected upon existence of certain transactions in Hong Kong. The three major types of transactions that attract stamp duties are transfers of Hong Kong immovable properties, transfers of Hong Kong shares and leases of immovable properties. Stamp Duties are chargeable on dutiable instruments.
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
Hong Kong's government increased its stamp duty on equity transactions on the city's stock exchange for the first time in almost three decades to fund a widening budget deficit, just as the world ...
Hong Kong's plan to increase stamp duty by 30 per cent in August will add much-needed revenue to the government's coffers while helping to drive away dangerous speculative trading activities by ...
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 ...
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258.7 Stamp Duty Reimbursement Fees. 259 Stamp Statute. 260 State Service. 261 Stocks, ... Hong Kong, c.1946-1948 - Revenue stamps of Hong Kong; India, 1860-1861 ...