L10 Web Stats Reporter 3.15
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Salaries Tax
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Profits Tax
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Property Tax
Personal Assessment (for more tax relief)
Arrangement between China and Hong Kong (to avoid double taxation)
Stamp Duty
Estate Duty
Objection and Appeal against Tax Assessments
Advance Rulings (to obtain early decisions on uncertain tax matters)
Obligations of taxpayers and employers to furnish information under the Inland Revenue Ordinance
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5. When will I have to pay an "adjudication fee"?

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Subject to the payment of an adjudication fee (currently $50) , any person may request the Collector of Stamp Revenue to express his opinion on whether an executed contract or document is chargeable with stamp duty, and on the amount payable. If you wish to claim exemption of any document from stamp duty, you can request the Collector to adjudicate the document.

Some documents specifically provided for under the Stamp Duty Ordinance are however exempt from the payment of adjudication fees. Examples of these documents include contract notes in consideration of debt, and instruments operating as gifts, etc. You should check with the Stamp Office for further details.

Request for adjudication should be submitted at the Stamp Office Counter together with the original instrument and relevant supporting documents. Electronic submission is not applicable.