查看完整版本 : STAMP DUTY 一問

大窮鬼 2020-8-17 05:52 PM

STAMP DUTY 一問

STAMP DUTY EXEMPTION 有講到TRANSFER,ADDITION(加名) 同NOMINATE(提名)...我想請問大家加名同提名其實係咩?有無分別?

仲夏富有樹根 2020-8-18 03:00 PM

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大窮鬼 2020-8-18 05:35 PM

大家可唔可以幫下手,BSB EXEMPTION果度真係睇唔明

awongyuk 2020-8-22 08:47 AM

知唔知咩叫stamp duty呀?
按文件收。舊陣時要貼個stamp落文件度先註冊到。
加個名,即係又有份文件啦,點解可以exempt呢?邊度睇返嚟,俾條link先講,我費事查,因為BSD都係一買住宅樓就要俾錢,要exempt都要律師樓搞

fb2d905c69ae04 2020-8-23 08:44 PM

[quote]原帖由 [i]大窮鬼[/i] 於 2020-8-17 05:52 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=523485450&ptid=29312551][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
STAMP DUTY EXEMPTION 有講到TRANSFER,ADDITION(加名) 同NOMINATE(提名)...我想請問大家加名同提名其實係咩?有無分別? [/quote]


紅事或白事轉讓先有得exempt stamp duty

大窮鬼 2020-9-2 05:11 PM

我咩都唔知,咩都唔識

只知STAMP OFFICE INTER & PRACTICE NOTE 5,7,8 都有講EXEMPTION,但我睇唔明提名,加名等意思

[quote]原帖由 [i]awongyuk[/i] 於 2020-8-22 08:47 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=523701717&ptid=29312551][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
知唔知咩叫stamp duty呀?
按文件收。舊陣時要貼個stamp落文件度先註冊到。
加個名,即係又有份文件啦,點解可以exempt呢?邊度睇返嚟,俾條link先講,我費事查,因為BSD都係一買住宅樓就要俾錢,要exempt都要律師樓搞 ... [/quote]

大窮鬼 2020-9-2 05:15 PM

我睇唔明提名,轉讓,加名分別同定義

如果有證明令署長信納,有關交易屬任何下列情況,可 獲豁免繳納「買家印花稅」:
 
(a) 由香港永久性居民及近親共同取得住宅物業,不 論其近親是否香港永久性居民,而各購買人均是 代表自己行事。
 
要符合此項豁免規定,所有購買人或承讓人必須屬 近親。
 
(b) 轉讓住宅物業予屬非香港永久性居民的近親,或 予多於一名近親,而其中一人或以上屬非香港永 久性居民;及各承讓人均是代表自己行事。
 
如可予徵收印花稅的買賣協議或轉易契中有多於 一名購買人或承讓人,所有購買人或承讓人亦須屬 近親。
 
(c) 提名原有購買人的近親接受住宅物業權益,不論 其近親是否香港永久性居民,而各被提名人均是 代表自己行事。如果多於一名被提名人,所有被 提名人亦須屬近親。
 
(d) 在有關住宅物業的可予徵收印花稅的買賣協議或 售賣轉易契上加入/刪除原有購買人的近親,不論 其近親是否香港永久性居民,而各人均是代表自 己行事。
 

awongyuk 2020-9-3 01:44 PM

[quote]原帖由 [i]大窮鬼[/i] 於 2020-9-2 05:11 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=524284452&ptid=29312551][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我咩都唔知,咩都唔識

只知STAMP OFFICE INTER & PRACTICE NOTE 5,7,8 都有講EXEMPTION,但我睇唔明提名,加名等意思

[/quote]
Nomination. That cannot be exempt in a residential property.

awongyuk 2020-9-3 01:51 PM

If a purchaser, after signing an agreement for sale and purchase with a vendor, enters into a nomination requesting the vendor to assign the property to the nominee stated in the nomination, ad valorem stamp duty will be payable on the nomination as on an agreement for sale and purchase of the property, unless the nominee is a trustee, parent, spouse or child of the purchaser.
Nomination is not uncommon in commercial property because the director(s) sign the S&P first, then he changed his mind to use a limited company to hold the property.  The lawyer will help prepare a nomination to request the assignor to transfer the property to the named limited company upon completion.
As regards residential property, it may be viewed as a loophole of tax avoidance and therefore, nomination is also charged with ad val stamp duty.
The above is based on my knowledge and may not be update.  Please check with the relevant legislation.

大窮鬼 2020-9-4 02:09 PM

謝,但回應番我問題,我只想知TRANSFER,ADDITION(加名) 同NOMINATE(提名)三者點解同有咩分別....ORDINANCE 我背到好熟,但理解唔到3者分別,所以怕EXAM應付唔到
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