Share Transfer Instruments (individual mode)
Who can submit an application for e-Stamping?
Transferor or transferee of the share transfer, or any authorized representative of the transferor or transferee.
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Do I need to register with the Stamp Office before using this service?
No, but you need any of the following means for using this online service:-
(a) |
E-Stamp Account; |
(b) |
Taxpayer Identification Number (TIN) and eTAX Password ; or |
(c) |
Digital certificate issued by the Hongkong Post or the Digi-Sign Certification Services Ltd.
|
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If I submit one set of Bought Note, Sold Note and Instrument of Transfer which is executed in duplicate for e-Stamping, how many applications do I need to submit and how many stamp certificates will I obtain?
You only need to submit one application. You will obtain one stamp certificate separately for each of the documents (i.e. six in total) upon completion of the stamping.
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If the Instrument of Transfer is executed in counterpart, how can I submit it for e-Stamping?
For e-Stamping purpose, the counterpart is treated as a duplicate of the Instrument of Transfer.
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If I transfer the shares I owned to four transferees separately, how many applications do I need to submit?
You have to submit four separate applications.
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If the shares are jointly owned by three transferors and they transfer the shares to one transferee, how many applications do they need to submit?
If the company has not prepared audited financial statements that are within 6 months before the date of the transfer of its shares but has prepared management accounts within 3 months before the date of transfer, can I submit the transfer for e-Stamping?
If the company owns landed properties in Hong Kong, can I submit its share transfer for e-Stamping?
If the company owns subsidiaries and prepares consolidated financial statements, can I submit its share transfer for e-Stamping?
Refer to Q9 above, if the company does not prepare consolidated financial statements, can I submit its share transfer for e-Stamping?
Yes, you have to input the Net Asset Value of the subsidiaries for the application.
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For unlisted shares, if the company has different classes of shares, can I submit its share transfer for e-Stamping?
No, you have to submit it for stamping over the counter at the Stamp Office.
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Can I submit e-Stamping if the share transfer involves contingent consideration and/or the consideration is subject to adjustment?
No, you have to submit it for stamping over the counter at the Stamp Office.
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If the shares are sold with loans, can I submit the share transfer documents for e-Stamping?
No, you have to submit it for stamping over the counter at the Stamp Office.
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Can I apply e-Stamping for a Declaration of Trust of shares?
No, you have to submit it for stamping over the counter at the Stamp Office.