關於股東的股份轉讓 - 續問

You just make a very simple letter signed by the transferee and give it to IRD.
A sample letter is as follows:

The officer-in-charge,
Stamp duty office,
Inland Revenue Department

Dear Sir,
ABC Company Limited
Transfer of xx shares
I hereby certify that there are no other sale and purchase agreement of the shares except the Bought & Sold Note. And, I hereby undertake to pay the stamp duties thereon.
Yours faithfully,
Chan Tai Man
(Transferee )

2008-10-15 14:07:55 補充：
Definitely, there is no need for a sale and purchase agreement. It is the normal practice that IRD will request the parties to truly confirm that there is no other separate agreement for the actual consideration paid by the transferee to the transferor.

2008-10-15 14:08:06 補充：
That consideration maybe higher than the amount stated in the B/S Note and this amount must be levied for stamp duties purposes instead.

我聽聞買賣協議並非必要，因為轉讓文件(Instrument of Transfer)入面已經註明股份買賣代價及所涉及股份數量同其編號。好多官員對文件及法律意義不太明瞭而祇按本旨辦事，所以市民先至咁勞氣。你應該上稅務局網頁www.ird.gov.hk去查詢買賣協議是否必要然後先至做會好啲！
希望幫到你！

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