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Stamp Duty Lease Agreement Hong Kong

According to the land settlement, a lease of more than three years must be registered with the land registry within one month of completion. Other leases, including those with the option of renewing the existing lease, may also be registered. Please note that a rental agreement must be stamped before being registered in the land registry and, if necessary, recognized as evidence by the courts. Note: This article serves only as a general guide. If in doubt, please contact the relevant laws or consult the bar. 4.25% of the consideration if the rent is also payable under the tenancy agreement. Otherwise, the e-Stamping system will generate stamp certificates to replace traditional stamps. Stamp certificates are issued online or within 2 business days of receiving the stamp duty offline upon receipt of the stamp duty. (iii) You can visit the Stamp Office in person (3/F, Revenue Tower, 5 Gloucester Road, Wan Chai, HK) and present the original rental contract through the ticket counters.

The service schedules of … 6 In the tenancy agreement mentions the consideration whether the rent must also be paid under the tenancy agreement. Otherwise, the same tax as for the sale of duplicate or counter-coin applies $5 per note: 1 If the calculated stamp duty contains a fraction of $1, round the tax on the next $1. 2 Annual rent, average annual rent and total rent must be rounded to the next $100. The rental deposit mentioned in the rental agreement is not taken into account in the calculation of stamp duty. [You can refer to the examples in the appendix.] Penalty for late STAMPING 6. Late stamping and omission of the stamp is subject to the payment of the penalty as follows:- STAMPING DelayPenalty No more than 1 month 2 times the amount of stamp duty over 1 month, but no more than 2 months 4 times the amount of stamp tax Each other case 10 times the amount of stamp duty 7. A property is rented for $10,000 per month and the rental period is 3 years without rent. The stamp duty payable is as follows: you and your tenant can generally set the terms of the tenancy agreement between you, unless they contraver the landlords and tenants regulations (consolidation regulations). To save time, you can use the online e-Stamping service to post properties and release transfer documents. Alternatively, you can apply for conventional punching with the Stamp Board.

This article will tell you more about different buffering methods. 3 Select the lease as part of the STAMPING application. Read the instructions and details of the input app. Pay online via PPS, VISA or MasterCard or print the payment notice and pay tax through existing payment channels. Finally, print the stamp certificate as instructed and attach it to the rental agreement. (ii) By mail (Box 28827, Gloucester Road Post Office, Wan Chai, HK) You can file a STAMPING application on paper [IRSD111 (E)] by mail.