Short Description:
The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of instruments, which are mainly assignment, agreement for sale and purchase and lease of immovable property.
Quick Tips:
- It refers to the amount of stamp duty paid.
- The date of stamping should not be later than the date of registration.
- Instruments chargeable with stamp duty should all be stamped before they are delivered for registration. Any instrument withheld on the ground of non-payment of stamp duty should be withdrawn from registration with the memorial number cancelled as laid down in Land Office Circular Memorandum No. 108.
- For Land Registry's practice on registration of instruments chargeable with stamp duty, please refer to LRCM No. 4/09. (Note: Since the enactment of Stamp Duty (Amendment) (No. 2) Ordinance 2014, agreements for sale of non-residential properties are also chargeable with stamp duty.)