有關aduit 問題

Stamp duty is payable on the consideration the transferee have to paid to the transferor. If the consideration is less than the net assets value of the company, IRD will then compute the stamp duty on the value of the net assets ( Equity's Funds ) of the company. Stamp duty is charged on the amount which is bigger.
To reduce the net assets value ( Equity's Funds ), the existing shareholders can declare a dividend out from the retained earnings and create a liability of Dividend Payable. The net assets of the company is then lower with this amount and thus the stamp duty thereon will be lesser.

The calculation of stamp duty is based on the amount of assets. If the retained earnings amount is lower, then the assets amount is decreased relatively.
Therefore, the payment of stamp duty will be lower.