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Section 2 - Interpretation: This section introduce the terms always appear in this 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
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 ...
Stamp Duty (Amendment) Bill 1998; Stamp Duty (Amendment) (No. 2) Bill 1998; Estate Duty (Amendment) Bill 1998; Dutiable Commodities (Amendment) Bill 1998; Air Passenger Departure Tax (Amendment) Bill 1998; Once passed, these bills became law or Ordinances. [citation needed]
In Hong Kong, the Hang Seng dipped China's Shanghai Composite Index climbed 1.1% and Japan's Nikkei 225 Index advanced 1.3%. HK Property Developers Fight Stamp Duty Hike, Real Estate and Mining ...
Stamp Duty Ordinance Cap. 117: Ordinance 1981 replaced Cap.31 1981 Tax Reserve Certificates Ordinance Cap.289: Ordinance, taxation 1955 Replaced Cap.66 1955 Crimes Ordinance Cap.200: Ordinance, criminal law 1897 Replaced Cap.2 1897 Hong Kong Bill of Rights Ordinance: Ordinance, human rights 1991 1997 Replaced Cap.59 1991 Partnership Ordinance ...
Although Newman Investment is a private company and is not registered as an incorporated public officer, which would qualify it from not paying stamp duties under section 41(1) of the Stamp Duty Ordinance, Hong Kong Chief Executives have, under section 52(1) of the SDO, have allowed Newman Investment to not pay stamp duties. This has allowed ...
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.
Any person's HK property tax payable can be set off by the same HK profit tax payable. IRO Section.26A Exclusion of certain profits from tax IRO Section.26B Concessionary deductions, general provisions IRO Section.26C Approved charitable donations IRO Section.26D Elderly residential care expenses IRO Section.26E Home loan interest