stamp duty ordinance cap 117 相關
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Imposes duty/tax on certain types of documents
- The Stamp Duty Ordinance (Cap. 117 of the Laws of Hong Kong) imposes duty/tax on certain types of documents. Although stamp duty bears the word “stamp”, it is totally irrelevant to postage stamps. In general, the payment of stamp duty enables some specified documents to be recognized and enforceable by the Hong Kong courts.
clic.org.hk/en/topics/taxation/stamp_duty
e.g. NEAR ( (Apple, Lemon), 2, false) means to find documents having Apple within 2 words apart from Lemon. If you want to match the order of words, specify NEAR ( (Apple, Lemon), 2, true) A percent sign (%) can be used to match zero or more characters of English words at the same time. means to find documents having “apply”, “applies ...
- First Schedule
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- First Schedule
條例中文主題索引. 條例英文主題索引. 條例年表. 憲報. 編輯修訂紀錄. 有用資料. 其他刊物. 香港法例的草擬和制定. 《香港法律草擬文體及實務指引》.
An Ordinance to amend the Stamp Duty Ordinance to give effect to certain proposals in the Budget introduced by the Government for the 2024–2025 financial year to replace the existing flat rate of ad valorem stamp duty payable on certain instruments
The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows: Conveyance on sale (ie Assignment) Agreement for sale of immovable property. Lease of immovable property (ie Tenancy Agreement) Transfer of Hong Kong stock. Stamp Office Interpretation and Practice Notes. Persons Liable for Stamping.
An Ordinance to amend the Stamp Duty Ordinance to provide for a mechanism under which persons who are admitted into Hong Kong as Hong Kong residents under certain admission schemes
An Ordinance to amend the Stamp Duty Ordinance to decrease the stamp duty on certain instruments dealing with non-residential property; and to make related amendments. [26 November 2020] Enacted by the Legislative Council. 1. Short title and (1)This
Stamp Duty Ordinance (Cap. 117) (“SDO”), made the Stamp Duty Ordinance (Amendment of Schedule 8) Regulation 2020 (“Regulation”) at Annex A. The Regulation seeks to give effect to a new initiative as announced in the 2020-21 Budget to waive the stamp