ird.gov.hk e-Stamping : Inland Revenue Hong Kong

Organization : Inland Revenue Department (ird.gov.hk)
Facility : e-Stamping
Location : Hong Kong
Country : China
Website : https://www.ird.gov.hk/eng/tax/e_stamp.htm#a9

IRD HK e-Stamping

The e-Stamping system will generate stamp certificates to replace conventional stamps.

Related / Similar Service : IRD HK FPS Service

Stamp certificates will be issued instantly upon receipt of stamp duty through online mode or within 2 working days after receipt of stamp duty through offline mode.

Scope of Service

i. This service mainly applies to in-time stamping applications of property and share transfer instruments. Late stamping cases which do not involve bulk application and not exceeding 4 years without request for remission of penalty may also use this service to obtain the stamp certificate after online payment of the duty and penalty.

ii. Payment of deferred duty or stamping of subsequent agreement/assignment is available to the same applicant who has previously submitted the initial stamping application.

iii. e-stamping service does not apply to –
** adjudication cases

** stock transactions involving derivatives or share swap, indebtedness incurred taken as whole or part of the consideration, or the consideration is subject to adjustment

** property transactions involving nomination, supplemental agreements or special stamp duty
** the tenancy agreement has consideration other than rent (e.g. premium, construction fee etc.)
** transactions involve more than 4 purchasers, 4 landlords, 4 tenants, 4 transferors and / or 4 transferees

Types of Service

i. Submit Stamping Application :
** Initial Stamping of Agreement / Assignment
** Payment of Deferred Stamp Duty
** Subsequent Agreement / Assignment
** Tenancy Agreement
** Contract Note and / or Instrument of Transfer

ii. Upload Stamping Applications in Bulk :
** Initial Stamping of Agreement / Assignment
** Tenancy Agreement
** Contract Note and / or Instrument of Transfer

iii. Print or Enquire Stamp Certificate
iv. Print Stamp Certificate Control List
v. Print Stamp Duty Payment Notice
vi. Download E-Stamp Account Application Form or Activate Account/Change Password

Special Features

** For property documents, inputting as many as 50 stamping requests in one go by uploading them.
** For share transfer instruments, submitting stamping applications in bulk with a maximum of 5,000 instruments at any one time (details).

** Saving partially completed application form for submission later.
** Retrieving a previously submitted record as input template for a new application.

** A choice of Online or Offline payment mode.
** Checking authenticity of a stamp certificate on hand via the free-of-charge “Enquire” Function.

** Online activation of E-Stamp Account or change of password.
** Linking to the Rating and Valuation Department’s web page to complete tenancy-related form in one go.

Advantages of e-Stamping

** Service available anytime and anywhere with Internet facilities, even after office hours or on Saturday, Sunday or public holiday.
** Stamping of urgent cases that cannot be processed by counter submission.

** Submitting stamping application despite the original instrument is in use
and cannot be presented for stamping physically to avoid late penalty.
** Saving of time and cost.

** Removing the risk of losing or damaging original instruments in the course of delivery or processing.
** Flexible payment methods available.

** Easy-to-use Input Form, Retrieval and Save functions etc. to facilitate electronic submission.
** Uploading stamp requests without the need to input data.