Subject to the payment of a warrant tax (currently $50), anyone can ask the Collector of Stamp Revenue to give their opinion on whether an executed instrument is debited from stamp duty and how much should be paid. When a contract for the sale of a dwelling is terminated in addition to previous cases, or not because of a resale or sale of the property by the buyer, it cannot be perceived as stamp duty. Stamp duty paid for such an agreement may, upon request, be refunded to the stamp collector within 2 years of the termination of the contract by filling out the IRSD125 form. However, some documents specifically provided for by the stamp duty regulations are exempt from payment of adjudication fees. For example, these documents are contractual notes against debts, instruments that serve as gifts, etc. For more information, please contact the stamp office. The application for adjudication must be filed with the Stamp Office Counter, along with the original instrument and relevant supporting documents. E-submission is not applicable. A licence does not transfer any interest in the land and is not responsible for stamp duty. However, if there are doubts about the liability of a rental document with respect to stamp duty, it is a good idea to ask for a decision at the stamping point. The current adjudation fee is $50. For the assessment of agreements or disposals of real estate, see link below. However, an instrument specifically provided for in the following sections of the stamp duty regulation (Chapter 117) is exempt from payment of the warrant tax: If the instrument is subsequently considered to be totally unagalized or unsuitable for the intended purpose, or if it is a lease agreement, it must also be registered with the land registry within 30 days of the date of execution.

, otherwise it loses its importance under the Land Regulation (Chapter 128 of Hong Kong Laws). The stamp is of a higher value than required or used accidentally for a non-stamp stamp device. After hearing the appeal, the Court determines, if necessary, the reasonable amount of stamp duty that can be levied on the instrument. Stamp duty that is overpaid is refunded. An obvious consequence is that the landlord and tenant are sued in civil court by the Collector of Stamp Duty of the Inland Revenue Department. On the other hand, a document creating a lease contract of less than 3 years or less (i.e. a lease agreement) does not earn anything by registration. The landlord of a national property must submit to the Commissioner of Rating and Evaluation, within one month of the execution of the rental document, a notification of a new lease (form CR109) for approval. A landlord does not have the right to maintain rent recovery action under a rental document (if the tenant does not pay the rent) if the Commissioner does not approve The CR109 form. However, an owner who does not submit the form within one month may do so later after paying a $310 fee. In addition, a proof of rent must be stamped before it can be submitted to the land registry for registration. The main purpose of registering documents in the national register is to inform the public of all documents relating to Hong Kong lands and to establish a priority system of documents relating to a given property.

Once a document is recorded, it is assumed that the public is aware of its existence and content.