Stamp duties are either AD VALOREM, where the amount of duty payable varies according to the value of the transaction effected by the instrument, or fixed in amount, whatever the effected value. Where a stamp is essential to the legal validity of an instrument, that instrument cannot be used...
Franking of document is similar. You have to submit an application at an authorised bank or a franking agency. The document for which stamp duty is to be paid is printed on plain paper, before the parties sign it, and a stamp is affixed on the paper indicating the value of the stamp d...
last year or so, the absolute amount paid by a purchaser for stamp duty is less despite an increasein stampdutyrates. legco.gov.hk legco.gov.hk 政府當局指 出,由於物業價格在過去年多以來已有所㆘降,即使調高印花稅稅率,有關㆟士需就印花稅繳付的實際金額已較過往為低。