China

Details

  • Service: Tax
  • Type: Publication series, Regulatory update
  • Date: 4/10/2014

Arrangements for stamping and claiming exemption from Buyer’s Stamp Duty (BSD) 

Hong Kong Tax Alert - Issue 8, April 2014

 

The Inland Revenue Department (IRD) has published details of the arrangements for claiming BSD exemptions for agreements for sale and conveyance on sale of residential properties executed on or after 27 October 2012 (the Effective Date) of the Stamp Duty (Amendment) Ordinance 2014 (the Amendment ordinance).

Hong Kong Tax Alert
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